Outline
- Chapter 2, first several paragraphs - Basic Federal Income Taxation: Indirect Transfers from Services
- Chapter 2, first several pages - Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
- Chapter 2, part II. A comments & notes - Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
- Chapter 3 - Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
- Chapter 3, note 10 following Commissioner v. Duberstein - Basic Federal Income Taxation: Gross Income: Gifts, Bequests, and Donative Cancellations of Indebtedness
- Chapter 3, note 5 following Diedrich v. Commissioner - Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
- Chapter 3, part I.B - Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
- Chapter 3, part I.D - Basic Federal Income Taxation: Gross Income: Schalarships
- Chapter 3, part II.A to end of section - Basic Federal Income Taxation: Annuities and Life Insurance Proceeds
- Chapter 3, part II.B to end of section - Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
- Chapter 3, part II.D to end of section and entire following section - Basic Federal Income Taxation: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
- Chapter 5, part I, notes - Basic Federal Income Taxation: Assignment of Income: Services
- Chapter 5, part III - Basic Federal Income Taxation: Assignment of Income: Property
- Chapter 5, part IV
- Chapter 6, part II.A - Basic Federal Income Taxation: Deductions: Traveling Expenses
- Chapter 6, part II.B - Basic Federal Income Taxation: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
- Chapter 6, part II.C - Basic Federal Income Taxation: Deduction for Income-Producing Activities
- Chapter 6, part II.C.1 note 3 - Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit
- Chapter 6, part II.C.2 - Basic Federal Income Taxation: Deductions: Trade or Business Deductions
- Chapter 6, part II.C.3 - Basic Federal Income Taxation: Deductions: Education Expenses
- Chapter 6, part III - Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts
- Chapter 7, part I.A - Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations
- Chapter 7 part I.B - Basic Federal Income Taxation: Deductions: Deduction for Taxes
- Chapter 7 part II.A
- Chapter 7 part II.B - Basic Federal Income Taxation: Deductions: Personal Casaulty Loss Deduction: Computation, Limitations
- Chapter 8 part I through III.B - Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status
- Chapter 8 part III.C - Basic Federal Income Taxation: Taxabe Income and Tax Computation: Personal and Dependency Exemptions
- Chapter 8 part IV.A - Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture
- Chapter 9, part I, following cases
- Chapter 9, part II.B
- Chapter 9, part III - Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting
- Chapter 10, part I.A - Federal Income Taxation: Property Transactions: Capital Asset Identification
- Chapter 10, part I.C
- Chapter 10, part III