Cases, Text and Problems on Federal Income Taxation Book

	Preface
	Acknowledgments
	Table of Cases
	Table of Internal Revenue Code Sections
	Table of Treasury Regulations and Rulings
Ch. 1	Introduction	1
Ch. 2	The Concept of Income	51
Ch. 3	Some Exclusions, Deductions, and Credits	164
Ch. 4	Business and Investment Expenses	245
Ch. 5	Interest Income and Deductions	382
Ch. 6	The Alternative Minimum Tax	409
Ch. 7	Who Is the Taxpayer?	418
Ch. 8	Income From Dealings in Property - General Considerations	505
Ch. 9	Non-Recognition Transactions and (Dis)Allowance of Losses	583
Ch. 10	Capital Gains and Losses	616
Ch. 11	Deferred-Payment Sales	685
Ch. 12	Timing of Income and Deductions	709
	Appendix A. An Introduction to the Concepts of Present and Future Value	791
	Index	805