- U.S. income portfolios ; 501-4th
- Detailed analysis. Introduction -- The significance of gross income -- Concept and definition of gross income -- The scope of gross income -- Timing rules -- Foreign issues -- The passing through of gross income -- Compensation transactions -- Trade or business operations -- Investment transactions -- Non-business transactions -- Miscellaneous transactions -- Working papers.
- " ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to the gross income concept. The Portfolio explores the nature, scope, significance, definition, and fundamental concepts of gross income. Topics discussed include imputed income, tax-deferred income, recapture income, the timing of income, the significance of the form of receipt, pass-through rules, foreign issues, compensation income, trade or business income, and investment income, as well as personal transactions and miscellaneous transactions."
- Publication Frequency:
- Updated irregularly
- Published: Washington, D.C., -<Sept. 6, 2007>-2014.
Title from title screen (viewed Nov. 21, 2014).
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
- Technical Details:
- Mode of access: World Wide Web.
View MARC record | catkey: 19172978