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Principles of Taxation for Business and Investment Planning, 5/e
Sally M Jones, University of Virginia
The Measurement of Taxable Income
Property Dispositions

Internet Links Chapter 7

The following links are related to Chapter 7 material.
Capital Gains Taxation
(http://www.ncpa.org/pi/taxes/tax62.html)

Here is an interesting discussion about the taxation of capital gains from the National Center for Policy Analysis.
A Capital Gains Discussion
(http://www.dtonline.com/taxguide/chap7.htm)

A nice synopsis of individual and small business capital gains from Deloitte and Touche.
Diluting the Capital Gains Tax Rate Cut
(http://www.ccim.com/library/prcapga.html)

A coalition of realtors is concerning about the effects of depreciation recapture provisions on the benefits of recent capital gains cuts.
Capital Gains-IRS
(http://www.irs.gov/prod/tax_edu/teletax/tc409.html)

Here's the word on capital gains and losses from the IRS.
Capital Gains and Depreciation Recapture
(http://www.ccim.com/JrnlArt/971202.html)

This article discusses the recent capital gains changes and how they interact with Section 1250 recapture. This link is related to #3.
Ordinary or Capital Gain or Loss
(http://www.irs.ustreas.gov/plain/forms_pubs/pubs/p544ch02.htm)

An instructional site from the IRS.
NonCapital Assets
(http://www.irs.ustreas.gov/prod/forms_pubs/pubs/p5440202.htm)

The IRS just seems to have a lot of information.
Installment Sales
(http://www.irs.gov/prod/tax_edu/teletax/tc705.html)

Some insights into the installment sales method. Did you know that installment sale need only be one payment?
Benefits to Installment Sales to Buyer and Seller
(http://www.s-t.com/daily/03-96/03-16-96/2install.htm)

This article discusses the benefits and some of the pitfalls of real estate sales on an installment basis.
Capital Assets Defined
(http://www.law.cornell.edu/uscode/26/1221.shtml)

What better way to define something than to say what it's not. Code section 1221.
Section 1231 Assets
(http://www.law.cornell.edu/uscode/26/1231.shtml)

Here is a provision in the code that used to provide the best of both worlds when selling assets used in a trade or business.
Depreciation Recapture
(http://www4.law.cornell.edu/uscode/26/1245.html)

Here is the code for recapture of depreciation on Section 1245 assets.
Casualty and Theft Losses
(http://www.irs.gov/prod/tax_edu/teletax/tc507.html)

Casualty and Theft Losses from the IRS.
Disallowed Losses
(http://www.law.cornell.edu/uscode/26/267.shtml)

Disallowed losses associated with transactions between related party sales.
Bad Debts
(http://www.irs.gov/tax_edu/teletax/tc453.html)

What happens when those accounts receivable go bad.




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