Gilbert Law Summaries: Income Tax I: Individual

The subjects discussed in this outline are gross income, exclusions, income splitting by gifts, personal service income, income earned by children, income of husbands and wives, below-market interest on loans, and taxation of trusts. Also included are business and investment deductions, personal deductions, tax rates, credits, computation of basis, gain, or loss, realization, nonrecognition of gain or loss, capital gains and losses, alternative minimum tax, and tax accounting problems.Michael R. Asimow is the author of 'Gilbert Law Summaries: Income Tax I: Individual' with ISBN 9780314143433 and ISBN 0314143432.