Part 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 2020
Index