Table of Content
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: Nonliquidating Distributions Chapter 19: Corporate Formation, Reorganization, and Liquidation PART VI: TAXATION OF FLOWTHROUGH ENTITIES Chapter 20: Forming and Operating Partnerships Chapter 21: Dispositions of Partnership Interests and Partnership Distributions Chapter 22: S Corporations PART VII: MULTIJURISDICITONAL TAXATION AND TRANSER TAXES Chapter 23: State and Local Taxes Chapter 24: The U.S. Taxation of Multinational Transactions Chapter 25: Transfer Taxes and Wealth Planning
