MARC record from Internet Archive

LEADER: 03188cam 22004814a 4500
001 ocm48014630
003 OCoLC
005 20191115030847.0
008 010918s2001 nju b 001 0 eng
010 $a 2001050256
040 $aDLC$beng$cDLC$dBAKER$dBTCTA$dSTF$dCLL$dILI$dOCLCF$dOCLCQ$dYDXCP$dOCLCO$dLRP$dOCLCQ$dFML$dOCLCQ
019 $a50388212$a268918102
020 $a0820551457$q(softbound)
020 $a9780820551456$q(softbound)
035 $a(OCoLC)48014630$z(OCoLC)50388212$z(OCoLC)268918102
042 $apcc
043 $an-us---
050 00 $aKF6369.3$b.B87 2001
050 04 $aKF6369.85$b.B87 2001
082 00 $a343.7305/2$221
100 1 $aBurke, J. Martin.
245 10 $aUnderstanding federal income taxation /$cJ. Martin Burke, Michael K. Friel.
260 $aNewark, NJ :$bLexisNexis,$c2001.
300 $axix, 689, [45] pages ;$c25 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 1 $aUnderstanding series
500 $aIncludes index.
505 0 $aIntroduction to federal income tax -- 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, annuities, and individual retirement accounts -- 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 -- Educational expenses -- Other deductible personal 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 -- Depreciation recapture -- Assignment of income -- Below market loans -- Tax consequences of divorce -- Effect of debt on basis -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- An introduction to original issue discount -- Limitations on tax shelters -- The alternative minimum tax.
504 $aIncludes bibliographical references and index.
650 0 $aIncome tax$xLaw and legislation$zUnited States.
650 7 $aIncome tax$xLaw and legislation.$2fast$0(OCoLC)fst00968749
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
700 1 $aFriel, Michael K.
776 08 $iOnline version:$aBurke, J. Martin.$tUnderstanding federal income taxation.$dNewark, NJ : LexisNexis, 2001$w(OCoLC)741733705
830 0 $aUnderstanding series (New York, N.Y.)
938 $aBaker & Taylor$bBKTY$c55.01$d59.96$i0820551457$n0003803546$sactive
938 $aBaker and Taylor$bBTCP$n2001050256
938 $aYBP Library Services$bYANK$n8095204
029 1 $aAU@$b000023002607
994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 87 OTHER HOLDINGS