Federal Income Tax: Chap 5 -- Intro to Capital Gains and Losses

In this first class on capital gains and losses we 1) contrasted historical provisions on special treatment for capital gains and losses; 2) considered the types of assets which cause capital gains and losses; 3) named various ways in which capital assets could be acquired; 4) covered rules for establishing basis of capital assets purchased, received as a gift, and inherited; 5) determined the amount of gift tax which could be added to the basis in certain circumstances, and 6) worked examples to illustrate these various rules.

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