Law School Legends Audio Ser.: Law School Legends Audio on Federal Income Tax by Cheryl Block (2005, Compact Disc, Revised edition,New Edition) for sale online

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This audio lecture includes: History; Gross Income ? Basic Tax Formula; Exclusions from Gross Income ? Employment-related, Gifts and Inheritances, Municipal Bond Interest, Personal Injury Awards; Computing Gains or Losses ? Basic ?1001 Formula, Basis, Transfers Between Spouses, Nonrecognition Rules (Like-Kind Exchanges, Involuntary Conversions, Sale or Exchange of a Principal Residence); Alimony and Child Support; Business Income ? Ordinary and Necessary Business Expenses, Capitalization, Business or Investment Losses; Calculating Taxable Income ? Adjusted Gross Income; To Whom is it Income ? Assignment of Income, Contingent Fees, The ?Kiddie Tax?; When is it Income ? Accrual Method, Installment Sales, Annual Accounting; Ordinary Income v. Capital Gain ? Basic Rate Structure, Netting Rules, Capital Assets, Quasi-Capital Assets, Shareholder Dividends.