Concepts in Federal Taxation : 2001 Book

PART I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 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 Rate Schedules and Tax Tables. Appendix B. Tax Return Problem. Appendix C. Tax Forms. Appendix D. Statements on Responsibilities in Tax Practice.