Income; Non-Cash Benefits: Meals-and-Lodgings; Rents; Recovery of Imputed Capital Investment; Increase in Not Worth: Cancellation of Indebtedness; Gifts and Bequests; The Realization Requirement: Macomber. Bruin, and the Divorce Cases; Deductions; Business Expenses; Personal Expense Deductions; Attribution of Income; Early Cases; Statutory Treatment of Income Attribution; Tax Accounting; Accrual Method; Recognition of Gains and Losses -- Selected Issues; Transactions in Mortgaged Property; Deferred Payment Transactions; Non ...
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Income; Non-Cash Benefits: Meals-and-Lodgings; Rents; Recovery of Imputed Capital Investment; Increase in Not Worth: Cancellation of Indebtedness; Gifts and Bequests; The Realization Requirement: Macomber. Bruin, and the Divorce Cases; Deductions; Business Expenses; Personal Expense Deductions; Attribution of Income; Early Cases; Statutory Treatment of Income Attribution; Tax Accounting; Accrual Method; Recognition of Gains and Losses -- Selected Issues; Transactions in Mortgaged Property; Deferred Payment Transactions; Non Recognition Transaction; Capital Gains and Losses; Judicial Development of the Capital Asset Definition; Sales of Business Property; Personal Services.
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