Description
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Chapter 1 Introduction to Federal Taxation and Understanding the Federal Tax Law
Chapter 2 Tax Research, Practice and Procedure
Chapter 3 Individual Taxation – An Overview
Chapter 4 Gross Income
Chapter 5 Gross Income – Exclusions
Chapter 6 Deductions: General Concepts and Trade or Business Deductions
Chapter 7 Deductions: Business/Investment Losses and Passive Activity Losses
Chapter 8 Deductions: Itemized Deductions
Chapter 9 Tax Credits, Prepayments, and Special Methods
Chapter 10 Property Transactions: Determination of Basis and Gains and Losses
Chapter 11 Property Transactions: Nonrecognition of Gains and Losses
Chapter 12 Property Transactions: Treatment of Capital and Section 1231 Assets
Chapter 13 Tax Accounting
Chapter 14 Taxation of Corporations – Basic Concepts
Chapter 15 Corporate Nonliquidating Distributions
Chapter 16 Corporate Distributions in Complete Liquidations
Chapter 17 Corporate Reorganizations
Chapter 18 Accumulated Earnings and Personal Holding Company Taxes
Chapter 19 Partnerships – Formation and Operation
Chapter 20 Partnerships – Distributions, Sales and Exchanges
Chapter 21 S Corporations
Chapter 22 Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
Chapter 23 Income Taxation of Trusts and Estates
Chapter 24 Deferred Compensation and Education Planning
Chapter 25 Multijurisdictional Taxation: International and State and Local Transactions
