An Introduction to Taxation and Understanding the Federal Tax Law
1
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Working with the Tax Law
1
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Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions
1
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PART TWO Gross Income
Gross Income: Concepts and Inclusions
1
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Gross Income: Exclusions
1
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PART THREE Deductions
Deductions and Losses: In General
1
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Deductions and Losses: Certain Business Expenses and Losses
1
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Depreciation, Cost Recovery, Amortization, and Depletion
1
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Deductions: Employee and Self-Employed-Related Expenses
1
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Deductions and Losses: Certain Itemized Deductions
1
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Passive Activity Losses
1
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PART FOUR Special Tax Computation Methods, Payment Procedures, and Tax Credits
Alternative Minimum Tax
1
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Tax Credits and Payment Procedures
1
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PART FIVE Property Transactions
Property Transactions: Determination of Gain or Loss and Basis Considerations
1
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Property Transactions: Nontaxable Exchanges
1
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Property Transactions: Capital Gains and Losses
1
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Property Transactions: § 1231 and Recapture Provisions
1
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PART SIX Accounting Periods, Accounting Methods, and Deferred Compensation
Accounting Periods and Methods
1
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Deferred Compensation
1
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PART SEVEN Corporations and Partnerships
Corporations and Partnerships
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Appendixes
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Subject Index
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