Concepts in Federal Taxation 2011 (with H&r Block @ Home Tax Preparation Software CD-ROM, RIA Checkpoint & Cpaexcel 2-Sememster Printed Access Card) - 18th Edition Book

PART I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW 1. 1. Federal Income Taxation—An Overview. 2. Income Tax Concepts. PART II: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. PART III: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses—Deductions and Limitations. 8. Taxation of Individuals. PART IV: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Nonrecognition Transactions. PART V: INCOME TAX ENTITIES. 13. Choice of Business Entity—General Tax and Nontax Factors/Formation. 14. Choice of Business Entity—Operations and Distributions. 15. Choice of Business Entity—Other Considerations. PART VI: TAX RESEARCH. 16. Tax Research. APPENDIX A: Tax Return Problem. APPENDIX B: Tax Rate Schedules and Tax Tables. APPENDIX C: Tax Forms. APPENDIX D: Statements on Standards for Tax Services. GLOSSARY.