5050944
9781599411934
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Text and other materials in this supplement reflect developments in federal income taxation. Part I presents an introduction to federal income taxation. Part II examines new developments related to gross income, including windfalls, gifts, inheritances, discharge of indebtedness, damage awards, settlements, and insurance recoveries. Other sections deal with business deductions and credits, dual-purpose expenditures, capital gains and losses, tax shelters, timing of income deductions, the taxable unit, and alternative minimum tax.McDaniel, Paul R. is the author of 'Federal Income Taxation 2006 Supplement', published 2006 under ISBN 9781599411934 and ISBN 1599411938.
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