Part I: Intro to Taxation 1. An Introduction to Tax 2. Tax Compliance, the IRS, and Tax Authorities 3. Tax Planning Strategies and Related Limitations Part II: Basic Individual Taxation 4. Individual Tax Overview 5. Gross Income and Exclusions 6. Individual Deductions 7. Individual Income Tax Computation and Tax Credits Part III: Business and Investment–Related Transactions 8. Business Income, Deductions, and Accounting Methods 9 . Property Acquisition and Cost Recovery 10. Property Dispositions 11. Investments Part IV: Specialized Topics 12. Compensation 13. Retirement Savings and Deferred Compensation 14. Tax Consequences of Home Ownership Part V: Entity Overview and Taxation of C Corporations 15. Entities Overview 16. Corporate Operations 17. FASB ASC Topic 740: Income Taxes 18. Corporate Taxation: Nonliquidating Distributions 19. Corporate Taxation: Formation, Reorganization, and Liquidation Part VI: Taxation of Flow-Through Entities 20. Forming and Operating Partnerships 21. Dispositions of Partnership Interests and Partnership Distributions 22. S Corporations Part VII: Multijurisdictional Taxation and Transfer Taxes 23. State and Local Taxes 24. The U.S. Taxation of Multinational Transactions 25. Transfer Taxes and Wealth Planning Appendix A: Tax Forms Appendix B: Tax Terms Glossary Appendix C: Comprehensive Tax Return Problems Appendix D: Code Indices Appendix E: Table of Cases Cited |