Chapter 1: An Introduction to Taxation

Chapter 2: The Tax Practice Environment

PART II: Income and Expense Determination

Chapter 3: Determining Gross Income

Chapter 4: Employee Compensation

Chapter 5: Business Expenses

PART III: Property Concepts and Transactions

Chapter 6: Property Acquisitions and Cost Recovery Deductions

Chapter 7: Property Dispositions

Chapter 8: Tax-Deferred exchanges

PART IV: Business Taxation

Chapter 9: Taxation of Corporations

Chapter 10: Sole Proprietorships and Flow-Through Entities

PART V: Taxation of Individuals

Chapter 11: Income Taxation of Individuals

Chapter 12: Wealth Transfer Taxes

Appendix A: Tax Research Using RIA Checkpoint.

Appendix B: Present Value and Future Value Tables.

Appendix C: Sample Filled-in Tax Returns.

Appendix D: Tax Return Problems.

Index.