Federal Income, Gift and Estate Taxation

This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.
Print Book :9 Volumes; Looseleaf, updated with supplements and revisions.
In Stock
ISBN: 9780820515908
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Product description

This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.

•   Seven text volumes cover a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities
•   Planning volume includes Rates Tables, Checklist of Deductions, Tax Calendar
•   Separate index and table of cases, statutes, regulations and rulings

First published in 1942.

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Table of contents




Checklist of Deductions

Tax Rates and Tables


Chapter 1: The Individual

Chapter 2: The Corporation

Chapter 3: Deductions: Expenses

Chapter 4: Deductions: Taxes and Losses


Chapter 5: Husband and Wife

Chapter 6: Family Transactions

Chapter 7: Aliens and Foreign Income

Chapter 8: Foreign Corporations and Foreign Trade

Chapter 9: [Reserved]

Chapter 10: [Reserved]

Chapter 11: The Controlled Corporation

Chapter 12: Business Income

Chapter 13: Income Taxation of Farmers and Ranchers


Chapter 14: Employer and Employee

Chapter 15: Pension and Profit-Sharing Plans

Chapter 16: Partnerships

Chapter 17: Close Corporation Taxes

Chapter 18: The S Corporation

Chapter 19: Limited Liability Companies

Chapter 20: [Reserved]

Chapter 21: Dividends

Chapter 22: Source of Distribution


Chapter 23: Complete Liquidation

Chapter 24: Stock Redemption and Partial Liquidation

Chapter 25: [Reserved]

Chapter 26: [Reserved]

Chapter 27: [Reserved]

Chapter 28: [Reserved]

Chapter 29: [Reserved]

Chapter 30: [Reserved]

Chapter 31: Exchanges for Securities

Chapter 32: Reorganization Patterns

Chapter 33: Disposition of Securities

Chapter 34: Capital Transactions

Chapter 35: Creditor's Income and Deductions

Chapter 36: Debtor's Income and Deductions

Chapter 37: Interest, Premium, and Discount

Chapter 38: [Reserved]

Chapter 39: [Reserved]

Chapter 40: [Reserved]


Chapter 41: Tax Advantages and Problem Areas in Real Estate

Chapter 42: Acquisition of Real Estate

Chapter 43: Development of Real Estate

Chapter 44: Operating and Leasing Real Estate

Chapter 45: Depreciation and Credits on Real Estate

Chapter 46: Dispositions of Real Estate by Sale, Abandonment and Casualty

Chapter 47: Installment Sales

Chapter 48: Tax-Deferred Like-Kind Exchanges

Chapter 49: Involuntary Conversions of Real Property

Chapter 50: Personal Residences

Chapter 50A: Dealer Versus Investor Status     

Chapter 50B: Subdivision and Tract Development     

Chapter 50C: Mortgages in Real Estate Transactions     

Chapter 50D: Limitations on Losses From Real Estate     

Chapter 50E: Partnerships and Limited Liability Companies     

Chapter 50F: Corporate Ownership of Real Estate     

Chapter 50G: Special Forms of Holding Real Estate     

Chapter 50H: Foreign Investment in U.S. Real Estate     

Chapter 50I: Estate Planning for Real Estate     

Chapter 50J: Financing Commercial Real Estate Transactions   
Chapter 50K: Valuation of Real Property


Chapter 51: Gift Tax Pattern

Chapter 52: Estate Taxes

Chapter 53: [Reserved]

Chapter 54: Trusts

Chapter 55: [Reserved]

Chapter 56: [Reserved]

Chapter 57: [Reserved]

Chapter 58: [Reserved]

Chapter 59: Charities

Chapter 60: Charitable Contributions

Chapter 61: Personal Insurance

Chapter 62: Business Insurance

Chapter 63: Annuities

Chapter 64: [Reserved]

Chapter 65: [Reserved]

Chapter 66: [Reserved]

Chapter 67: [Reserved]

Chapter 68: [Reserved]

Chapter 69: [Reserved]

Chapter 70: [Reserved]


Chapter 71: Reform of the Internal Revenue Service

Chapter 72: The Reorganized Service

Chapter 73: Income Tax Withholding and Estimated Taxes

Chapter 74: Tax Payments

Chapter 75: Tax Returns and Elections

Chapter 76: Examinations

Chapter 77: Practice Before the IRS, Guidance and Settlements

Chapter 78: Limitations Periods Applicable to Government Action

Chapter 79: Deficiencies and Tax Court Litigation

Chapter 80: Taxpayer Refunds

Chapter 81: Appeals

Chapter 82: Judicial and Statutory Doctrines that Avoid Limitations Periods

Chapter 83: Liens

Chapter 84: Collection of Taxes

Chapter 85: Interest

Chapter 86: Civil Penalties Other Than Fraud

Chapter 87: The Civil Fraud Penalty

Chapter 88: Criminal Penalties and Procedures