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GROSS INCOME . 33 A. The Nature of Gross income. ........... . 34 B. Exampes of Gross Income ... .. . . .... . . ... 38 C. tems Specifically Excluded From Gross Income by Statute 7 II. EDUCTONS AND ALLOWANCES . .. .... ... ........... . 105 A. Profit Reated Deductions and Aowances ... . . 107 B Personal Deductions and Allowances ... . .......... ... . 176 C. Restrictons on Deductions . . ..... .. . ... . ... . 213 TIMING 245 A Taxable Period . ................... ........... . 247 B. Methods of Accounting . .. 247 C. Judicia Doctrines ............................. . 279 D Nonrecognition Provisions 2 E. Unstated nterest ........... ................ ........ . 300 F. Special Rules . .I........... ........................ . 31 I. WHO S THE PROPER TAXPAYER? ... A. Families . 376 B. Assignment of Income .................. ............. . 31 C. Alimony, Child Support, and Property Settlements . ..... 334 V. HARACTERIZATON OF INCOME AND DEDUCTIONS 34 A. Introduction . ... ............... .. ...... . 347 B. Treatment of Capital Gains and Losses 348 C. Quasi-Capital Assets ............................... . 376 D Sae of Depreciabe Property Between Reated Taxpayers . 380 E Recapture of Depreciation ................... ....... 380 SClassification of Taxpayers 98 OD. Tax Rates .. . .. . . . ........... ...... . 01 E. Alternative Minimum Tax ........... ....... .... .. ... . 405 F. Tax Credits .. 407 VI. PROCEDURE A. Pay as You Earn 4 B. Inoome Tax Returns . 4 C. Refunds 421 D. Deficiencies ...... E. Taxpayer Bil of Rights ..... F. Court Structure . .24