Professional Documents
Culture Documents
• ISBN-10 : 1111825335
• ISBN-13 : 978-1111825331
Table contents:
Part 1: Introduction and Basic Tax Model
Chapter 1: An Introduction to Taxation and Understanding the Federal Tax Law
1-1 Approaching the Study of Taxation
1-2 A Brief History of U.S. Taxation
1-3 Tax System Design
1-4 Major Types of Taxes
1-5 Tax Administration
1-6 Understanding the Federal Tax Law
Chapter 2: Working with the Tax Law
2-1 Tax Law Sources
2-2 Working with the Tax Law - Tax Research Tools
2-3 Working with the Tax Law - Tax Research
2-4 Working with the Tax Law - Tax Planning
2-5 Taxation on the CPA Examination
Chapter 3: Tax Formula and Tax Determination; An Overview of Property
Transactions
3-1 Tax Formula
3-2 Standard Deduction
3-3 Exemptions
3-4 Dependents
3-5 Filing Status and Filing Requirements
3-6 Tax Determination
3-7 Tax Return Filing Procedures
3-8 Gains and Losses from Property Transactions - In General
3-9 Gains and Losses from Property Transactions - Capital Gains and Losses
3-10 Tax Planning
Part 2: Gross Income
Chapter 4: Gross Income: Concepts and Inclusions
4-1 Gross Income
4-2 Timing of Income Recognition
4-3 General Sources of Income and to Whom They Are Taxed
4-4 Special Rules Related to Certain Items Included in Gross Income
4-5 Tax Planning
Chapter 5: Gross Income: Exclusions
5-1 Income Exclusions
5-2 Gifts and Inheritances
5-3 Life Insurance Proceeds
5-4 Scholarships
5-5 Compensation for Injuries and Sickness
5-6 Employer-Sponsored Accident and Health Plans
5-7 Meals and Lodging
5-8 Employee Fringe Benefits
5-9 Foreign Earned Income
5-10 Interest on Certain State and Local Government Obligations
5-11 Educational Savings Bonds
5-12 Education Savings Programs (S 529 and S 530 Plans)
5-13 Qualified Able Programs (S 529A Plans)
5-14 Income from Discharge of Indebtedness
5-15 Tax Benefit Rule
5-16 Tax Planning
Part 3: Deductions
Chapter 6: Deductions and Losses: In General
6-1 Classification of Deductible Expenses
6-2 Deductions and Losses - Timing of Expense Recognition
6-3 Disallowance Possibilities
6-4 Tax Planning
Chapter 7: Deductions and Losses: Certain Business Expenses and Losses
7-1 Bad Debts
7-2 Worthless Securities and Small Business Stock Losses
7-3 Losses of Individuals
7-4 Research and Experimental Expenditures
7-5 Excess Business Losses
7-6 Net Operating Losses
7-7 Tax Planning
Chapter 8: Depreciation, Cost Recovery, Amortization, and Depletion
8-1 Depreciation and Cost Recovery
8-2 Modified Accelerated Cost Recovery System (MACRS): General Rules
8-3 Modified Accelerated Cost Recovery System (MACRS): Special Rules
8-4 Reporting Procedures
8-5 Amortization
8-6 Depletion
8-7 Tax Planning
Chapter 9: Deductions: Employee and Self-Employed-Related Expenses
9-1 Employee versus Independent Contractor
9-2 Self-Employed and Employee-Related Expenses - In General
9-3 Transportation Expenses
9-4 Travel Expenses
9-5 Education Expenses
9-6 Other Business Expenses
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Author: A. V. Sutton
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