| Contents: |
Introduction to taxation and understanding of the federal tax law -- Working with the tax law --Tax determination: personal and dependency exemptions; an overview of property transactions -- Gross income: concepts and inclusions -- Gross income: Exclusions -- 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 -- Tax credits -- Property transactions: determination of gain or loss, basis considerations, and nontaxable exchanges -- Property transactions: capital gains and losses, # 1231, and recapture provisions -- Alternative minimum tax -- Accounting periods and methods -- Corporations: introduction and operating rules -- Corporations: organization and capital structure -- Corporations: distributions not in complete liquidation -- Corporations in complete liquidation and an overview of reorganizations -- Partnerships -- S corporations -- Exempt entities -- Multistate corporate taxation -- Taxation of international transactions -- Tax administration and practice -- The federal gift and estate trust -- Income taxation of trusts and estates. |
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