Description
Part I: Introduction to Taxation
Chapter 1: An Introduction to Tax
Chapter 2: Tax Compliance, the IRS, and Tax Authorities
Chapter 3: Tax Planning Strategies and Related Limitations
Part II: Basic Individual Taxation
Chapter 4: Individual Income Tax Overview, Dependents, and Filing Status
Chapter 5: Gross Income and Exclusions
Chapter 6: Individual Deductions
Chapter 7: Investments
Chapter 8 Individual Income Tax Computation and Tax Credits
Part III: Business-Related Transactions
Chapter 9: Business Income, Deductions, and Accounting Methods
Chapter 10: Property Acquisition and Cost Recovery
Chapter 11: Property Dispositions
Part IV: Specialized Topics
Chapter 12: Compensation
Chapter 13: Retirement Savings and Deferred Compensation
Chapter 14: Tax Consequences of Home Ownership
Part V: Entity Overview and Taxation of C Corporations
Chapter 15: Business Entities Overview
Chapter 16: Corporate Operations
Chapter 17: Accounting for Income Taxes
Chapter 18: Corporate Taxation: Non-liquidating Distributions
Chapter 19: Corporate Formation, Reorganization, and Liquidation
Part VI: Taxation of Flow-Through Entities
Chapter 20: Forming and Operating Partnerships
Chapter 21: Dispositions of Partnership Interests and Partnership Distributions
Chapter 22: S Corporations
Part VII: Multijurisdictional Taxation and Transfer Taxes
Chapter 23: State and Local Taxes
Chapter 24: The U.S. Taxation of Multinational Transactions
Chapter 25: Transfer Taxes and Wealth Planning
