Basic Federal Income Tax

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Aspen Publishers Online, 2008 - Law - 410 pages
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Contents

Capsule Summary
1
IntroductionThe Big Picture 1
1
Tax EthicsTax Return Positions and Sanctions 14
14
Exam Tips on GETTING STARTED IN FEDERAL INCOME TAX 24
24
Items That Are Not Income 31
31
Where Are We? 37
37
Where Are We Going?
55
Where Are We?
61
Where Are We?
234
Methods of Accounting
241
Accounting for Inventories
248
Installment Method of Reporting Income
249
Restricted Property83
256
Character of Income and Loss
267
Calculating Net Capital Gain and Net Capital Loss
285
Where Are We Going?
292

Interest on State and Local Bonds103
67
Exclusion for Gain on Sale of Principal Residence121
74
Where Are We Going?
87
E Taxable Income
93
Quiz Yourself on DEDUCTIONSIN GENERAL
96
Taxes164
111
Miscellaneous Expenses2 Floor
119
Exam Tips on PERSONAL DEDUCTIONS
125
Where Are We Going?
144
Where Are We?
149
Luxury Automobiles and Listed Property280F
163
CHAPTER 9
173
Where Are We Going?
194
Nonrecognition Transactions
199
Like Kind Exchanges1031
201
Involuntary Conversions1033
218
Timing of Income and Expenses
233
Tax Rates and Credits
299
Earned Income Tax Credit
309
Other Credits
314
CHAPTER 14
320
Identifying the Taxpayer
321
Principles and Applications
335
The Basic Tax StrategiesDeferral of Income and Acceleration of Deductions
346
Where Are We Going?
351
A Transactional Approach to Tax
355
Applying the STUDY TAX FIRST Approach to Common Types of Transactions
361
Exam Tips on RECOGNIZING RELATED TAX STATUTES
375
Essay Exam Questions
377
Essay Exam Answers
381
Table of Cases
389
Table of Statutes
391
Table of Treasury Regulations
401
Copyright

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