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.
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 |
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Chapter 4 |
Personal and Dependency Exemptions; Filing Status; Determination of 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 |
Certain Business Deductions and Losses |
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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 |
Property Transactions: Disposition of Trade or Business Property |
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Chapter 19 |
Taxation of Business Forms and Their Owners |
APPENDIX |
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A |
Tax Rate Schedules and Tables |
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B |
Tax Forms |
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C |
Modified ACRS and Original ACRS Tables |
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D |
Table of Code Sections Cited |
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E |
Table of Regulations Cited |
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F |
Table of Revenue Procedures and Revenue Rulings Cited |
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G |
Glossary of Tax Terms |
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H |
Modified ACRS and Original ACRS Tables |
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I |
Two Individual Comprehensive Tax Return Problems for 2003 |
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