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| Preface | |
| Acknowledgments | |
| Table of Cases | |
| Table of Internal Revenue Code Sections | |
| Table of Treasury Regulations and Rulings | |
| Introduction | p. 1 |
| The Concept of Income | p. 51 |
| Some Exclusions, Deductions, and Credits | p. 164 |
| Business and Investment Expenses | p. 245 |
| Interest Income and Deductions | p. 382 |
| The Alternative Minimum Tax | p. 409 |
| Who Is the Taxpayer? | p. 418 |
| Income From Dealings in Property - General Considerations | p. 505 |
| Non-Recognition Transactions and (Dis)Allowance of Losses | p. 583 |
| Capital Gains and Losses | p. 616 |
| Deferred-Payment Sales | p. 685 |
| Timing of Income and Deductions | p. 709 |
| Appendix A. An Introduction to the Concepts of Present and Future Value | p. 791 |
| Index | p. 805 |
| Table of Contents provided by Blackwell. All Rights Reserved. |
