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