Individuals

Chapter 1:  An Introduction to Taxation

Chapter 2:  Determination of Tax

Chapter 3:  Gross Income: Inclusions

Chapter 4:  Gross Income: Exclusions

Chapter 5:  Property Transactions: Capital Gains and Losses

Chapter 6:  Deductions and Losses

Chapter 7:  Itemized Deductions

Chapter 8:  Losses and Bad Debts

Chapter 9:  Employee Expenses and Deferred Compensation

Chapter 10: Depreciation, Cost Recovery, Amortization, and Depletion

Chapter 11: Accounting Periods and Methods

Chapter 12: Property Transactions: Nontaxable Exchanges

Chapter 13: Property Transactions: Section 1231 and Recapture

Chapter 14: Special Tax Computation Methods, Tax Credits, and Payment of Tax

Corporations

Chapter 1:  Tax Research

Chapter 2:  Corporate Formations and Capital Structure

Chapter 3:  The Corporate Income Tax

Chapter 4:  Corporate Nonliquidating Distributions

Chapter 5:  Other Corporate Tax Levies

Chapter 6:  Corporate Liquidating Distributions

Chapter 7:  Corporate Acquisitions and Reorganizations

Chapter 8:  Consolidated Tax Returns

Chapter 9:  Partnership Formation and Operation

Chapter 10: Special Partnership Issues

Chapter 11: S Corporations

Chapter 12: The Gift Tax

Chapter 13: The Estate Tax

Chapter 14: Income Taxation of Trusts and Estates

Chapter 15: Administrative Procedures

Tables: 2011 Tax Tables and Rate Schedules

Appendix A: Tax Research Working Paper File

Appendix B: Completed Tax Forms

Appendix C: MACRS Tables

Appendix D: Glossary

Appendix E: AICPA Statements on Standards for Tax Services No. 1-7 (November 2009)

Appendix F: Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations

Appendix G: Reserved

Appendix H: Actuarial Tables

Appendix I: Index of Code Sections

Appendix J: Index of Treasury Regulations

Appendix K: Index of Government Promulgations

Appendix L: Index of Court Cases

Appendix M: Subject Index

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