丸善雄松堂株式会社
学術情報ソリューション事業部
法律情報営業部

〒160-0002
東京都新宿区四谷坂町10-10
Tel: 03-6367-6120
Fax: 03-6367-6215

※2018年5月7日より電話・Fax番号が変わりました。

ご注文に際して

個人情報保護方針

コーポレートサイト

Burke, Friel:個人所得税 第11版

Taxation of Individual Income, 11th Edition

J. Martin Burke, Michael K. Friel

1 vol. xxxi, 1132 p. Hard., 2015年8月刊

Carolina Academic Press (Formerly published by LexisNexis Academic), USA. ISBN: 9781632824424

¥38,928

在庫あり

【Table of Contents】

*Introduction to Federal Income Taxation

*Gross Income: Concepts and Limitations

*The Effect of an Obligation to Repay

*Gains Derived from Dealings in Property - Gifts, bequests, and inheritance / Sale of a principal residence / Scholarships and prizes / Life insurance and annuities / Discharge of indebtedness / Compensation for personal injury and sickness / Fringe benefits / Business and profit seeking expenses / Capital expenditures / Depreciation / Losses and bad debts / Travel expenses / Entertainment and business meals / Education expenses / Moving expenses, child care, legal expenses / Hobby losses / Home offices, vacation homes and other dual use property / The interest deduction / The deduction for taxes / Casualty losses / Medical expenses / Charitable deductions / Limitations on deductions / Cash method accounting / Accrual method accounting / Annual accounting / Capital gains and losses / Quasi-capital assets: Section 1231 / Recapture of depreciation / Assignment of income / The kiddie tax / Interest-free or below-market loans / Tax consequences of divorce / Nonrecourse debt: basis and amount realized revisited / Like kind exchanges / Involuntary conversions / Installment sales / Sale of a business and sale-leasebacks / Original issue discount / Limitations on tax shelters : Sections 465 and 469 / The alternative minimum tax.