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Chapter 1: Introduction to Taxation, the Income Tax Formula, and Form 1040
Chapter 2: Expanded Tax Formula, Form 1040, and Basic Concepts
Chapter 3: Gross Income: Inclusions and Exclusions
Chapter 4: Adjustments for Adjusted Gross Income
Chapter 5: Itemized Deductions
Chapter 6: Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C)
Chapter 7: Capital Gains and Other Sales of Property (Schedule D and Form 4797)
Chapter 8: Rental Property, Royalties, and Income from Flow- Through Entities (Line 5, Schedule 1, and Schedule E)
Chapter 9: Tax Credits (Form 1040, Lines 19, 20, 27 through 29, and 31, Schedule 3, Lines 1 through 14)
Chapter 10: Payroll Taxes
Chapter 11: Retirement and Other Tax-Deferred Plans and Annuities
Chapter 12: Special Property Transactions
Chapter 13: At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax
Chapter 14: Partnership Taxation
Chapter 15: Corporate Taxation
