West Federal Taxation 2003 Individual Income Taxes

by Hoffman, William H.; Smith, James E.; Willis, Eugene

• ISBN13: 9780324152999
• ISBN10: 032415299X
• Format: Hardcover
• Copyright: 2002-04-03
• Publisher: South-Western College/West

Table of Contents

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