U.S. Federal Income Taxation of Individuals 2023

U.S. Federal Income Taxation of Individuals 2023

This is the tenth edition of this textbook, updated through December 15, 2022 for use beginning January 2023. In addition to incorporating new law and all inflation adjustments, this edition builds on updates made for the ninth edition and incorporates new charts pertaining to economic and tax data,...

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Bibliographic Details
Main Author: Geier, Deborah A (Author)
Format: Electronic eBook
Language:English
Published: [Place of publication not identified] CALI's eLangdell® Press 2020.
Series:Open textbook library.
Subjects:
Law > Textbooks > United States
Online Access:Access online version
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Table of Contents:
  • Introduction
  • Unit I: The Core Structures of Income and Consumption Taxation and Tax Policy
  • Chapter 1: The Essential Structure of the Income Tax
  • Chapter 2: Consumption Taxation and Our Hybrid Income/Consumption
  • Chapter 3: Ethical Debates, Economic Theories, and Real-World
  • Chapter 4: The Contours of “Capital Expenditure” v. Expense” (or Current Depreciation)
  • Unit II: Two Types of Gross Income: Compensation and Residual Gross Income
  • Chapter 5: § 61(a)(1) Compensation
  • Chapter 6: § 61 Residual Gross Income
  • Unit III: The Possibilities for Income Shifting
  • Chapter 7: Gifts and Bequests
  • Chapter 8: Income Shifting in the Happy and Fractured Family
  • Unit IV: Everything You Ever Wanted To Know About Debt but Were Afraid To Ask
  • Chapter 9: Borrowing and Lending
  • Chapter 10: The Bad-Debt Deduction (for Lenders) and Debt-Discharge Income (for Borrowers)
  • Chapter 11: Debt and Property
  • Unit V: The Ownership and Disposition of Property
  • Chapter 12: Properly Accounting for, and the Nonrecognition of, §110011 Realized Gain or Loss
  • Chapter 13: Depreciation in a Realization-Based Income Tax and the Business Interest Deduction
  • Chapter 14: Capital Gains and Losses
  • Chapter 15: Tax Shelters
  • Unit VI: Distinguishing Between Income-Producing Activities and Personal Consumption and the Personal Consumption Tax Expenditures
  • Chapter 16: On Human Capital
  • Chapter 17: Homes, Health, Charity, and More
  • Chapter 18: Gambling and Hobby Losses
  • Chapter 19: Allocating Costs Between Income Production and Personal Consumption
  • Unit VII: The Taxable Year and Methods of Accounting
  • Chapter 20: The Taxable Year
  • Chapter 21: Methods of Accounting

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