Concepts in Federal Taxation 1995 Edition Book

	Preface
	Introduction
Pt. I	Conceptual Foundations of the Tax Law	1
Ch. 1	Federal Income Taxation - An Overview	2
Ch. 2	Income Tax Concepts	45
Pt. II	Gross Income	81
Ch. 3	Income Sources	82
Ch. 4	Income Exclusions	129
Pt. III	Deductions	165
Ch. 5	Introduction to Business Expenses	166
Ch. 6	Business Expenses	219
Ch. 7	Losses - Deductions and Limitations	267
Ch. 8	Taxation of Individuals	309
Pt. IV	Property Transactions	363
Ch. 9	Acquisitions of Property	364
Ch. 10	Cost Recovery on Property: Depreciation, Depletion, and Amortization	404
Ch. 11	Property Dispositions	460
Ch. 12	Nonrecognition Transactions	502
Pt. V	Income Tax Entities	541
Ch. 13	Choice of Business Entity - Part I	542
Ch. 14	Choice of Business Entity - Part II	605
Pt. VI	Tax Research	683
Ch. 15	Tax Research	684
App. A	Tax Rate Schedules and Tax Tables	A-1
App. B	Tax Return Problem	B-1
App. C	Tax Forms	C-1
App. D	Statements on Responsibilities in Tax Practice	D-1
	Glossary	G-1
	Index	I-1