West's Federal Taxation: Individual Taxation v. 1

Part I Introduction and Basic Tax Model: In introduction to taxation and understanding the federal tax law; working with the tax law; tax determination; personal and dependency exemptions; an overview of property transactions. Part II Gross Income: Gross income - concepts and inclusions; Gross Income: Exclusions. Part III Deductions: Deductions and Losses: In General; Deductions and Losses: Certain Business Expenses and Losses; Depreciation, Cost Recovery, Amortization, and Depletion; Deductions: Employee Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Passive Activity Losses. PART IV Special Tax Computation Methods, Payment Procedures, and Tax Credits: Alternative Minimum Tax; Tax Credits and Payment Procedures. PART V: PROPERTY TRANSACTIONS; Property Transactions: Determination of Gain or Loss and Basis Considerations. 15. Property Transactions: Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Section 1231 and Recapture Provisions. PART VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION. 18. Accounting Periods and Methods. 19. Deferred Compensation. PART VII: CORPORATIONS AND PARTNERSHIPS. 20. Corporations and Partnerships.