Outline
- Chapter 1, section A, generally - Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions
- Chapter 1, section A
- Chapter 5, generally
- Chapter 6, section A - Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations
- Chapter 6, sections A-B - Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
- Chapter 6, section B - Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales
- Chapter 7, section A
- Chapter 7, sections A-B - Basic Federal Income Taxation: Gross Income: Gifts, Bequests, and Donative Cancellations of Indebtedness
- Chapter 7, section C - Basic Federal Income Taxation: Annuities and Life Insurance Proceeds
- Chapter 8, generally - Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status
- Chapter 8, section B - Basic Federal Income Taxation: Taxation and Tax Computation: Taxation of Minor Children's Income
- Chapter 9, sections A-B - Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture
- Chapter 10, section D - Basic Federal Income Taxation: Annuities and Life Insurance Proceeds
- Chapter 11, section B - Basic Federal Income Taxation: Deductions: Below Market Loans
- Chapter 12, section B - Basic Federal Income Taxation: Indirect Transfers from Services
- Chapter 13, section A - Basic Federal Income Taxation: Assignment of Income: Property
- Chapter 14, sections C-D - Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts
- Chapter 15, generally - Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics
- Chapter 15, section A - Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
- Chapter 15, section B - Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics
- Chapter 15, section C - Federal Income Taxation: Property Transactions: Capital Asset Identification
- Chapter 15, section D - Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
- Chapter 17, section A
- Chapter 17, section B
- Chapter 18, generally - Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
- Chapter 18, section A - Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
- Chapter 18, section B
- Chapter 18, section C - Basic Federal Income Taxation: Medical Expenses Deductions
- Chapter 18, section E - Basic Federal Income Taxation: Deductions: Deduction for Taxes
- Chapter 20, generally
- Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
- Basic Federal Income Taxation: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
- Basic Federal Income Taxation: Deductions: Moving Expenses
- Chapter 20, section C
- Chapter 20, section E
- Chapter 22 - Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting