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Packed with new "Big Picture" tax scenarios and new "What-If?" case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: INDIVIDUAL INCOME TAXES remains the most effective text for helping you master detailed tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, this text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. INDIVIDUAL INCOME TAXES offers you many opportunities to sharpen critical-thinking and writing skills. A new chapter-opening feature, the Tax Formula Framework for Individuals, provides a unique, organizational framework so you can understand how chapter topics relate to the 1040 form. Internet exercises are tied directly to chapter research cases in the text to give you hands-on experience using online resources to solve tax issues. H&R Block's TaxCut® software and Checkpoint® from Thomson Reuters come with each new copy of this text so you can obtain professional experience with leading software!
Part I: INTRODUCTION AND BASIC TAX MODEL.
1. An Introduction to Taxation and Understanding the Federal Tax Law.
2. Working with the Tax Law.
3. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions.
Part II: GROSS INCOME.
4. Gross Income: Concepts and Inclusions.
5. Gross Income: Exclusions.
Part III: DEDUCTIONS.
6. Deductions and Losses: In General.
7. Deductions and Losses: Certain Business Expenses and Losses.
8. Depreciation, Cost Recovery, Amortization, and Depletion.
9. Deductions: Employee and Self-Employed-Related Expenses.
10. Deductions and Losses: Certain Itemized Deductions.
11. Investor Losses.
Part IV: SPECIAL TAX COMPUTATION METHODS, PAYMENT PROCEDURES, AND TAX CREDITS.
12. Alternative Minimum Tax.
13. Tax Credits and Payment Procedures.
Part V: PROPERTY TRANSACTIONS.
14. Property Transactions: Determination of Gain or Loss and Basis Consideration.
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.
Appendix A: Tax Rate Schedule and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary of Tax Terms.
Appendix D: Table of Code Sections Cited; Table of Regulations Cited; Table of Revenue. Procedures andRevenue Rulings Cited.
Appendix E: Citator Example.
Appendix F: Comprehensive Tax Return Problems. Subject Index.
Posted October 9, 2010
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