| Preface |
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iii | |
| PART ONE Introduction and Basic Tax Model |
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An Introduction to Taxation and Understanding the Federal Tax Law |
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1 | (1) |
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2 | (1) |
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Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions |
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3 | (1) |
| PART TWO Gross Income |
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Gross Income: Concepts and Inclusions |
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4 | (1) |
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5 | (1) |
| PART THREE Deductions |
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Deductions and Losses: In General |
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6 | (1) |
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Deductions and Losses: Certain Business Expenses and Losses |
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7 | (1) |
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Depreciation, Cost Recovery, Amortization, and Depletion |
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8 | (1) |
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Deductions: Employee Expenses |
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9 | (1) |
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Deductions and Losses: Certain Itemized Deductions |
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10 | (1) |
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11 | (1) |
| PART FOUR Special Tax Computation Methods, Payment Procedures, and Tax Credits |
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12 | (1) |
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Tax Credits and Payment Procedures |
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13 | (1) |
| PART FIVE Property Transactions |
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Property Transactions: Determination of Gain or Loss and Basis Considerations |
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14 | (1) |
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Property Transactions: Nontaxable Exchanges |
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15 | (1) |
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Property Transactions: Capital Gains and Losses |
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16 | (1) |
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Property Transactions: § 1231 and Recapture Provisions |
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17 | (1) |
| PART SIX Accounting Periods, Accounting Methods, and Deferred Compensation |
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Accounting Periods and Methods |
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18 | (1) |
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19 | (1) |
| PART SEVEN Corporations and Partnerships |
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Corporations and Partnerships |
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20 | |
| Appendixes |
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A-1 | |
| Subject Index |
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I-1 | |
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