search for books and compare prices
Tables of Contents for Individual Income Taxes 2002
Chapter/Section Title
Page #
Page Count
Preface
iii
PART ONE Introduction and Basic Tax Model
An Introduction to Taxation and Understanding the Federal Tax Law
1
1
Working with the Tax Law
2
1
Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions
3
1
PART TWO Gross Income
Gross Income: Concepts and Inclusions
4
1
Gross Income: Exclusions
5
1
PART THREE Deductions
Deductions and Losses: In General
6
1
Deductions and Losses: Certain Business Expenses and Losses
7
1
Depreciation, Cost Recovery, Amortization, and Depletion
8
1
Deductions: Employee Expenses
9
1
Deductions and Losses: Certain Itemized Deductions
10
1
Passive Activity Losses
11
1
PART FOUR Special Tax Computation Methods, Payment Procedures, and Tax Credits
Alternative Minimum Tax
12
1
Tax Credits and Payment Procedures
13
1
PART FIVE Property Transactions
Property Transactions: Determination of Gain or Loss and Basis Considerations
14
1
Property Transactions: Nontaxable Exchanges
15
1
Property Transactions: Capital Gains and Losses
16
1
Property Transactions: § 1231 and Recapture Provisions
17
1
PART SIX Accounting Periods, Accounting Methods, and Deferred Compensation
Accounting Periods and Methods
18
1
Deferred Compensation
19
1
PART SEVEN Corporations and Partnerships
Corporations and Partnerships
20
Appendixes
A-1
Subject Index
I-1