INDIVIDUAL TAXATION, 2009 EDITION
ISBN-10: 1426649193
ISBN-13: 978-1-4266-4919-6
The numerous examples and computational illustrations used to explain the more complex rules concerning the Federal income taxation of individuals make this text suitable for a first course in Federal taxation for undergraduate or graduate accounting, business, or law students. Includes TurboTax Premier.
Table of Contents
| PART I: INTRODUCTION TO THE FEDERAL TAX SYSTEM | ||
 |
Chapter 1 | An Overview of Federal Taxation |
| Chapter 2 | Tax Practice and Research | |
| Chapter 3 | Taxable Entities, Tax Formula, Introduction to Property Transactions | |
| Chapter 4 | Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements | |
| PART II: GROSS INCOME | ||
| Chapter 5 | Gross Income | |
| Chapter 6 | Gross Income: Inclusions and Exclusions | |
| PART III: DEDUCTIONS AND LOSSES | ||
| Chapter 7 | Overview of Deductions and Losses | |
| Chapter 8 | Employee Business Expenses | |
| Chapter 9 | Capital Recovery: Depreciation, Amortization, and Depletion | |
| Chapter 10 | Certain Business Deductions and Losses | |
| Chapter 11 | Certain Business Deductions and Losses | |
| Chapter 12 | Deductions for Certain Investment Expenses and Losses | |
| PART IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS | ||
| Chapter 13 | The Alternative Minimum Tax and Tax Credits | |
| PART V: PROPERTY TRANSACTIONS | ||
| Chapter 14 | Property Transactions: Basis Determination and Recognition of Gain or Loss | |
| Chapter 15 | Nontaxable Exchanges | |
| Chapter 16 | Property Transactions: Capital Gains and Losses | |
| Chapter 17 | Property Transactions: Disposition of Trade or Business Property | |
| PART VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS | ||
| Chapter 18 | Property Transactions: Disposition of Trade or Business Property | |
| Chapter 19 | Taxation of Business Forms and Their Owners | |
| APPENDIX | ||
| A | Tax Rate Schedules and Tables | |
| B | Tax Forms | |
| C | Modified ACRS and Original ACRS Tables | |
| D | Table of Code Sections Cited | |
| E | Table of Regulations Cited | |
| F | Table of Revenue Procedures and Revenue Rulings Cited | |
| G | Glossary of Tax Terms | |
| H | Modified ACRS and Original ACRS Tables | |
| I | Two Individual Comprehensive Tax Return Problems for 2003 | |
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Sample Chapters
| Chapter 01 | |
| Chapter 02 | |
| Chapter 03 | |
| Back to top | |
Study Guide Chapters
| Chapter 01 | |
| Chapter 02 | |
| Chapter 03 | |
| Back to top | |
ADDITIONAL RESOURCES
TABLE OF CONTENTS
SAMPLE CHAPTERS
Chapter 4
Chapter 7
STUDY GUIDE
Study Guide Chapters
Purchase Study Guide
PURCHASE
Individual Taxation