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    U.S. Federal Income Taxation of Individuals 2023 by Geier, Deborah A

    Published 2020
    Table of Contents: “…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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