About the Author
About CALI eLangdell Press
Table of Cases
Introduction to Some Basic Concepts
What Is Gross Income: Section 61 and the Sixteenth Amendment
Exclusions from Gross Income
Loans and Cancellation of Indebtedness
Assignment of Income
Deductions: Business Expenses
Tax Consequences of Divorce and Intra-Family Transactions
Timing of Income and Deductions: Annual Accounting and Accounting Principles
Character of Income and Computation of Tax
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Basic Income Tax by William P. Kratzke is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License, except where otherwise noted.