Items
Details
Table of Contents
Gross income
Exclusions from gross income
Deductions
Accounting income
Assignment of income
Taxation of property transactions
Timing issues surrounding capital
Nonrecognition provisions
Capital gains and losses
Tax issues related to litigation recoveries and settlements
Losses on business or investment property
Deferred compensation
Tax shelters and tax avoidance.
Exclusions from gross income
Deductions
Accounting income
Assignment of income
Taxation of property transactions
Timing issues surrounding capital
Nonrecognition provisions
Capital gains and losses
Tax issues related to litigation recoveries and settlements
Losses on business or investment property
Deferred compensation
Tax shelters and tax avoidance.