Selected Sections, Federal Income Tax Code And Regulations 2005

, by Klein, William A.; Stark, Kirk J.

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ISBN: 9781587788260 | 1587788268
Cover: Paperback
Copyright: 12/31/2004

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Supplemental Materials

Subtitle A --- Income Taxes

(479)

Normal Taxes or Surtaxes

(476)

Subchapter A --- Determination of Tax Liability

(43)

Part I --- Tax on Individuals

(11)

Part II --- Tax on Corporations

(1)

Part IV --- Credits Against Tax

(1)

Subpart A --- Nonrefundable Personal Credits

(14)

Subpart B --- Other Credits

(1)

Subpart C --- Refundable Credits

(6)

Part VI --- Alternative Minimum Tax

(10)

Subchapter B --- Computation of Taxable Income

(220)

Part I --- Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc

(10)

Part II --- Items Specifically Included in Gross Income

(23)

Part III --- Items Specifically Excluded From Gross Income

(47)

Part IV --- Tax Exemption Requirements for State and Local Bonds

124

(1)

Subpart A --- Private Activity Bonds

124

(4)

Subpart B --- Requirements Applicable to All State and Local Bonds

128

(1)

Part V --- Deductions for Personal Exemptions

129

(7)

Part VI --- Itemized Deductions for Individuals and Corporations

136

(76)

Part VII --- Additional Itemized Deductions For Individuals

212

(20)

Part VIII --- Special Deductions for Corporations

232

(1)

Part IX --- Items Not Deductible

233

(31)

Subchapter C --- Corporate Distributions and Adjustments

264

(3)

Part I

264

(1)

Subpart C --- Definitions; Constructive Ownership of Stocks

264

(1)

Part III --- Corporate Organizations and Reorganizations

264

(1)

Subpart A --- Corporate Organizations

264

(1)

Subpart B --- Effects on Shareholders and Security Holders

265

(1)

Subpart C --- Effects on Corporations

266

(1)

Part VI --- Treatment of Certain Corporate Interests as Stock of Indebtedness

267

(1)

Subchapter D --- Deferred Compensation, Etc.

267

(45)

Part I --- Pension, Profit-Sharing, Stock Bonus Plans, Etc.

267

(1)

Subpart A --- General Rule

267

(33)

Subpart B --- Special Rules

300

(7)

Subpart D --- Treatment of Welfare Benefit Plans

307

(1)

Part II --- Certain Stock Options

308

(4)

Subchapter E --- Accounting Periods and Methods of Accounting

312

(45)

Part I --- Accounting Periods

312

(3)

Part II --- Methods of Accounting

315

(1)

Subpart A --- Methods of Accounting in General

315

(3)

Subpart B --- Taxable Year for Which Items of Gross Income Included

318

(15)

Subpart C --- Taxable Year for Which Deductions Taken

333

(18)

Subpart D --- Inventories

351

(3)

Part III --- Adjustments

354

(3)

Subchapter F --- Exempt Organizations

357

(17)

Part I --- General Rule

357

(5)

Part II --- Private Foundations

362

(1)

Part III --- Taxation of Business Income of Certain Exempt Organizations

363

(5)

Part VIII --- Higher Education Savings Entities

368

(6)

Subchapter I --- Natural Resources

374

(9)

Part I --- Deductions

374

(7)

Part III --- Sales and Exchanges

381

(1)

Part IV --- Mineral Production Payments

382

(1)

Subchapter J --- Estates, Trusts, Beneficiaries, and Decedents

383

(27)

Part I --- Estates, Trusts, and Beneficiaries

383

(1)

Subpart A --- General Rules for Taxation of Estates and Trusts

383

(5)

Subpart B --- Trusts Which Distribute Current Income Only

388

(1)

Subpart C --- Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

389

(5)

Subpart D --- Treatment of Excess Distributions by Trusts

394

(4)

Subpart E --- Grantors and Others Treated as Substantial Owners

398

(6)

Subpart F --- Miscellaneous

404

(1)

Part II --- Income in Respect of Decedents

405

(5)

Subchapter K --- Partners and Partnerships

410

(1)

Subchapter O --- Gain or Loss on Disposition of Property

411

(18)

Part I --- Determination of Amount of and Recognition of Gain or Loss

411

(1)

Part II --- Basis Rules of General Application

411

(8)

Part III --- Common Nontaxable Exchanges

419

(9)

Part VII --- Wash Sales; Straddles

428

(1)

Subchapter P --- Capital Gains and Losses

429

(41)

Part I --- Treatment of Capital Gains

429

(3)

Part II --- Treatment of Capital Losses

432

(1)

Part III --- General Rules for Determining Capital Gains and Losses

433

(4)

Part IV --- Special Rules for Determining Capital Gains and Losses

437

(20)

Part V --- Special Rules for Bonds and Other Debt Instruments

457

(1)

Subpart A --- Original Issue Discount

457

(11)

Subpart B --- Market Discount on Bonds

468

(2)

Subchapter Q --- Readjustment of Tax Between Years and Special Limitations

470

(7)

Part I --- Income Averaging

470

(1)

Part II --- Mitigation of Effect of Limitations and Other Provisions

471

(4)

Part V --- Claim of Right

475

(2)

Public Charities

477

(2)

Golden Parachute Payments

479

(1)

Subtitle F --- Procedure and Administration

480

(20)

Information and Returns

480

(5)

Subchapter A --- Returns and Records

480

(1)

Part II --- Tax Returns or Statements

480

(1)

Subpart B --- Income Tax Returns

480

(5)

Additions to the Tax, Additional Amounts, and Assessable Penalties

485

(7)

Subchapter A --- Additions to the Tax and Additional Amounts

485

(7)

Part I --- General Provisions

485

(1)

Part II --- Accuracy-Related and Related Penalties

486

(6)

Judicial Proceedings

492

(1)

Definitions

493

(3)

General Rules

496

(4)

Subchapter A --- Application of International Revenue Laws

496

(1)

Subchapter B --- Effective Date and Related Provisions

497

(3)

Treasury Regulations: Income Taxes

500

(1)

Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.

500

(11)

Items Specifically Included in Gross Income

511

(14)

Items Specifically Excluded From Gross Income

525

(19)

Itemized Deductions for Individuals and Corporations

544

(15)

Additional Itemized Deductions for Individuals

559

(3)

Items Not Deductible

562

(7)

Methods of Accounting

569

(2)

Exempt Organizations --- General Rule

571

(1)

Estates, Trusts, Beneficiaries, and Decedents

572

(4)

Gain or Loss on Disposition of Property --- Determination of Amount of and Recognition of Gain or Loss

576

(4)

Basis Rules of General Application

580

(4)

Common Nontaxable Exchanges

584

(13)

Revenue Procedure 2001-59

597

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Selected Sections, Federal Income Tax Code And Regulations 2005

Table of Contents

Supplemental Materials