Federal income tax code and regulations : selected sections / by Steven A. Bank, Kirk J. Stark.
2012
KF6356 .B36 2012 (Map It)
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Items
Details
Author
Title
Federal income tax code and regulations : selected sections / by Steven A. Bank, Kirk J. Stark.
Published
New York, NY : Foundation Press : Thomson Reuters, 2012.
Call Number
KF6356 .B36 2012
Edition
2012-2013 edition.
ISBN
9781609301262
1609301269
1609301269
Description
vii, 650 pages ; 26 cm
System Control No.
(OCoLC)805057185
Record Appears in
Added Author
Table of Contents
Subtitle A
Income Taxes
1
ch. 1
Normal Taxes or Surtaxes
1
Subchapter A
Determination of Tax Liability
1
pt. I
Tax on Individuals
1
pt. II
Tax on Corporations
12
pt. IV
Credits Against Tax
13
Subpart A
Nonrefundable Personal Credits
13
Subpart B
Other Credits
26
Subpart C
Refundable Credits
27
pt. VI
Alternative Minimum Tax
50
Subchapter B
Computation of Taxable Income
61
pt. I
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
61
pt. II
Items Specifically Included in Gross Income
72
pt. III
Items Specifically Excluded From Gross Income
96
pt. IV
Tax Exemption Requirements for State and Local Bonds
149
Subpart A
Private Activity Bonds
149
Subpart B
Requirements Applicable to All State and Local Bonds
153
pt. V
Deductions for Personal Exemptions
153
pt. VI
Itemized Deductions for Individuals and Corporations
161
pt. VII
Additional Itemized Deductions For Individuals
245
pt. IX
Items Not Deductible
266
Subchapter C
Corporate Distributions and Adjustments
297
Part I
297
Subpart C
Definitions; Constructive Ownership of Stocks
297
pt. III
Corporate Organizations and Reorganizations
298
Subpart A
Corporate Organizations
298
Subpart B
Effects on Shareholders and Security Holders
298
Subpart C
Effects on Corporations
299
pt. VI
Treatment of Certain Corporate Interests as Stock of Indebtedness
300
Subchapter D
Deferred Compensation, Etc.
301
pt. I
Pension, Profit Sharing, Stock Bonus Plans, Etc.
301
Subpart A
General Rule
301
Subpart B
Special Rules
333
Subpart D
Treatment of Welfare Benefit Plans
342
pt. II
Certain Stock Options
343
Subchapter E
Accounting Periods and Methods of Accounting
346
pt. I
Accounting Periods
346
pt. II
Methods of Accounting
350
Subpart A
Methods of Accounting in General
350
Subpart B
Taxable Year for Which Items of Gross Income Included
353
Subpart C
Taxable Year for Which Deductions Taken
368
Subpart D
Inventories
386
pt. III
Adjustments
389
Subchapter F
Exempt Organizations
392
pt. I
General Rule
392
pt. II
Private Foundations
399
pt. III
Taxation of Business Income of Certain Exempt Organizations
400
pt. VIII
Higher Education Savings Entities
403
Subchapter I
Natural Resources
411
pt. I
Deductions
411
Subchapter J
Estates, Trusts, Beneficiaries, and Decedents
414
pt. I
Estates, Trusts, and Beneficiaries
414
Subpart A
General Rules for Taxation of Estates and Trusts
414
Subpart B
Trusts Which Distribute Current Income Only
419
Subpart C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
420
Subpart D
Treatment of Excess Distributions by Trusts
425
Subpart E
Grantors and Others Treated as Substantial Owners
429
Subpart F
Miscellaneous
435
pt. II
Income in Respect of Decedents
436
Subchapter K
Partners and Partnerships
441
Subchapter O
Gain or Loss on Disposition of Property
441
pt. I
Determination of Amount of and Recognition of Gain or Loss
441
pt. II
Basis Rules of General Application
442
pt. III
Common Nontaxable Exchanges
451
pt. VII
Wash Sales; Straddles
460
Subchapter P
Capital Gains and Losses
461
pt. I
Treatment of Capital Gains
461
pt. II
Treatment of Capital Losses
464
pt. III
General Rules for Determining Capital Gains and Losses
465
pt. IV
Special Rules for Determining Capital Gains and Losses
469
pt. V
Special Rules for Bonds and Other Debt Instruments
487
Subpart A
Original Issue Discount
487
Subpart B
Market Discount on Bonds
498
Subchapter Q
Readjustment of Tax Between Years and Special Limitations
500
pt. I
Income Averaging
500
pt. II
Mitigation of Effect of Limitations and Other Provisions
501
pt. V
Claim of Right
505
ch. 41
Public Charities
507
ch. 46
Golden Parachute Payments
509
Subtitle F
Procedure and Administration
510
ch. 61
Information and Returns
510
Subchapter A
Returns and Records
510
pt. II
Tax Returns or Statements
510
Subpart B
Income Tax Returns
510
ch. 68
Additions to the Tax, Additional Amounts, and Assessable Penalties
515
Subchapter A
Additions to the Tax and Additional Amounts
515
pt. I
General Provisions
515
pt. II
Accuracy-Related and Related Penalties
516
ch. 76
Judicial Proceedings
527
ch. 79
Definitions
528
ch. 80
General Rules
531
Subchapter A
Application of International Revenue Laws
531
Subchapter B
Effective Date and Related Provisions
532
Treasury Regulations: Income Taxes
536
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
536
Items Specifically Included in Gross Income
547
Items Specifically Excluded From Gross Income
561
Itemized Deductions for Individuals and Corporations
583
Additional Itemized Deductions for Individuals
602
Items Not Deductible
605
Methods of Accounting
613
Exempt Organizations---General Rule
615
Estates, Trusts, Beneficiaries, and Decedents
616
Gain or Loss on Disposition of Property---Determination of Amount of and Recognition of Gain or Loss
621
Basis Rules of General Application
624
Common Nontaxable Exchanges
628
Revenue Procedure 2011-52
642