The deduction for an individual's charitable contribution is limited to prescribed percentages of the taxpayer's...

In general, no personal casualty loss (under Code Sec. 165(h)) can be claimed by a...

In general, the receipt of a capital interest for services provided to a partnership results...

The adjusted net capital gain of a non-corporate taxpayer (e.g., an individual) is taxed at...

In general, the passive loss rules under Code Sec. 469 limit deductions and credits from...

The alternative minimum tax (AMT) is a tax system separate from the regular tax that...

Under pre-Act law, alimony and separate maintenance payments were deductible by the payor spouse under...

Under pre-Act law, an additional first-year bonus depreciation deduction was allowed equal to 50% of...

The cost recovery periods for most real property are 39 years for nonresidential real property...