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For more than 25 years, the Pratt & Kulsrud Taxation series has provided educators, students and professionals an engaging and clear presentation of tax law. In 1984, the series began with Federal Taxation, a unique textbook exploring the issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: CORPORATE, PARTNERSHIP, ESTATE AND GIFT TAXATION AND INDIVIDUAL TAXATION. Through each edition, the series has consistently held to the principle that the key to learning taxation is to understand the underlying purpose behind every rule. For this reason, the authors and editors have made a concerted effort to provide the conceptual background and historical foundation they believe are essential for comprehension. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, the integration of H&R Block At Home software, and rich online resources for instructors.
Part I: INTRODUCTION TO THE FEDERAL TAX SYSTEM. 1. An Overview of Federal Taxation. 2. Tax Practice and Research. 3. Taxable Entities, Tax Formula, Introduction to Property Transactions. 4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements. Part II: GROSS INCOME. 5. Gross Income. 6. Gross Income: Inclusions and Exclusions. Part III: DEDUCTIONS AND LOSSES. 7. Overview of Deductions and Losses. 8. Employee Business Expenses. 9. Capital Recovery: Depreciation, Amortization, and Depletion. 10. Certain Business Deductions and Losses. 11. Itemized Deductions. 12. Deductions for Certain Investment Expenses and Losses. Part IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS. 13. The Alternative Minimum Tax and Tax Credits. Part V: PROPERTY TRANSACTIONS. 14. Property Transactions: Basis Determination and Recognition of Gain or Loss. 15. Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Dispositions of Trade or Business Property. Part VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS. 18. Employee Compensation and Retirement Plans. 19. Taxation of Business Forms and Their Owners. Appendices and Index: Appendix A. Tax Rate Schedules and Tables. Appendix B. Tax Forms. Appendix C. Modified ACRS Tables. Appendix D. Table of Cases Cited. Appendix E. Table of Code Sections Cited. Appendix F. Table of Regulations Cited. Appendix G. Table of Revenue Procedures and Revenue Rulings Cited. Appendix H. Glossary of Tax Terms. Appendix I. Continuous Individual Tax Return Problems and Two Comprehensive Individual Tax Return Problems for 2010.
Posted August 24, 2011
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