Research Catalog

Title

Taxes in paradise : developing basic income tax concepts / Richard L. Haight.

Author

Haight, Richard L.

Publication

Buffalo, N.Y. : W.S. Hein, 2005.

Items in the Library & Off-site

Details

Description

viii, 184 p. : ill.; 23 cm.

Subject

• Income tax > Law and legislation
• Income tax
• Income tax > Law and legislation > United States
• Income tax > United States

Note

• Includes index.

Contents

Taxes in paradise: the sixteenth edict -- The graduated tax rate -- Gross income - in general -- Assignment of income -- Exclusions from gross income -- Discharge of indebtedness -- Annuities; debt repayment -- Tax basis - in general -- Amount realized -- Realization of gain -- Tax basis - gifts -- Tax basis - transfers between spouses -- Tax basis - bequest/devises/inheritances -- Tax basis - certain included and excluded items -- Computation of losses on sales -- Special rule for gift property -- Treatment of property received from spouse -- Deduction of losses on sales -- Long-term capital gains -- Long-term capital losses -- The $3,000 cap -- Short-term capital gain and losses -- Combining and carrying over capital losses -- Differing rates for long-term capital gains -- Types of assets - in general -- Business assets -- Recap of tax impact of asset sales -- Exchanges - in general -- Basis in property receiving in exchange -- Like-kind exchanges -- Boot received in a like-kind exchange -- Deduction of business/investment expenses -- Deducting the cost of business/investment assets -- Depreciation recapture and capital gains -- Depreciation recapture and business asset gains.

Call Number

JBE 07-578

ISBN

• 0837733014 (paper : alk. paper)
• 9780837733012 (paper : alk. paper)

LCCN

2004054317

OCLC

56517772

Author

Haight, Richard L.

Title

Taxes in paradise : developing basic income tax concepts / Richard L. Haight.

Imprint

Buffalo, N.Y. : W.S. Hein, 2005.

Edition

2nd ed.

Research Call Number

JBE 07-578