Description
[embeddoc url=”https://testbankzone.net/wp-content/uploads/2022/07/ITAX-2021_SM_CH1.pdf” download=”all”]Table of ContentsPart 1 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 2 Gross Income
Chapter 5 — Gross Income
Chapter 6 — Gross Income: Inclusions and Exclusions
Part 3 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 — Itemized Deductions
Chapter 12 — Deductions for Certain Investment Expenses and Losses
Part 4 Alternative Minimum Tax and Tax Credits
Chapter 13 — The Alternative Minimum Tax and Tax Credits
Part 5 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: Dispositions of Trade or Business Property
Part 6 Employee Compensation and Taxation of Business Forms
Chapter 18 — Employee Compensation and Retirement Plans
Chapter 19 — Taxation of Business Forms and Their Owners
Appendices
Appendix A — Tax Rate Schedules and Tables
Appendix B — Tax Forms
Appendix C — Modified ACRS Tables
Appendix D — Table of Cases Cited
Appendix E — Table of Code Sections Cited
Appendix F — Table of Regulations Cited
Appendix G — Table of Revenue Procedures and Revenue Rulings Cited
Appendix H — Glossary of Tax Terms
Appendix I — Continuous Individual Tax Return Problems and Three Comprehensive
Individual Tax Return Problems for 2021
Index
Quick Reference
