To offer maximum flexibility in your course, the text not only focuses on Federal income taxation of individuals, but also covers additional topics such as the income taxation of regular corporations and shareholders, Federal estate and gift taxation, and the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning. Includes TurboTax Basic and Business.
| PART I: INTRODUCTION TO THE FEDERAL TAX SYSTEM |
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Chapter 1 |
An Overview of Federal Taxation |
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Chapter 2 |
Tax Practice and Research |
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Chapter 3 |
Taxable Entities, Tax Formula, Introduction to Property Transactions Personal and Dependency Exemptions; Filing Status; Determination of |
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Chapter 4 |
Tax for an Individual; Filing Requirements |
| PART II: GROSS INCOME |
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Chapter 5 |
Gross Income |
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Chapter 6 |
Gross Income: Inclusions and Exclusions |
| PART III: DEDUCTIONS AND LOSSES |
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Chapter 7 |
Overview of Deductions and Losses |
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Chapter 8 |
Employee Business Expenses |
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Chapter 9 |
Capital Recovery: Depreciation, Amortization, and Depletion |
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Chapter 10 |
Certain Business Deductions and Losses |
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Chapter 11 |
Itemized Deductions |
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Chapter 12 |
Deductions for Certain Investment Expenses and Losses |
| PART IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS |
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Chapter 13 |
The Alternative Minimum Tax and Tax Credits |
| PART V: PROPERTY TRANSACTIONS |
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Chapter 14 |
Property Transactions: Basis Determination and Recognition of Gain or Loss |
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Chapter 15 |
Nontaxable Exchanges |
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Chapter 16 |
Property Transactions: Capital Gains and Losses |
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Chapter 17 |
Property Transactions: Disposition of Trade or Business Property |
| PART VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS |
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Chapter 18 |
Employee Compensation and Retirement Plans |
| PART VII: CORPORATE TAXATION |
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Chapter 19 |
Corporations: Formation and Operation |
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Chapter 20 |
Corporate Distributions, Redemptions, and Liquidations |
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Chapter 21 |
Taxation of Corporate Accumulations |
| PART VIII: FLOW-THROUGH ENTITIES |
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Chapter 22 |
Taxation of Partnerships and Partners |
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Chapter 23 |
S Corporations |
| PART IX: FAMILY TAX PLANNING |
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Chapter 24 |
The Federal Transfer Taxes |
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Chapter 25 |
Income Taxation of Estates and Trusts |
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Chapter 26 |
Family Tax Planning |
| APPENDIX |
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A |
Tax Rate Schedules and Tables |
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B |
Tax Forms |
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