Fundamentals of Taxation 2024 Edition

Chapter 1: Introduction to Taxation, the Income Tax Formula, and Form 1040 
Chapter 2: Expanded Tax Formula, Form 1040, and Basic Concepts 
Chapter 3: Gross Income: Inclusions and Exclusions 
Chapter 4: Adjustments for Adjusted Gross Income 
Chapter 5: Itemized Deductions 
Chapter 6: Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C) 
Chapter 7: Capital Gains and Other Sales of Property (Schedule D and Form 4797) 
Chapter 8: Rental Property, Royalties, and Income from Flow- Through Entities (Line 5, Schedule 1, and Schedule E) 
Chapter 9: Tax Credits (Form 1040, Lines 19, 20, 27 through 29, and 31, Schedule 3, Lines 1 through 14) 
Chapter 10: Payroll Taxes 
Chapter 11: Retirement and Other Tax-Deferred Plans and Annuities 
Chapter 12: Special Property Transactions 
Chapter 13: At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax 
Chapter 14: Partnership Taxation 
Chapter 15: Corporate Taxation