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Packed with new "Big Picture" tax scenarios and new "What-If?" case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: COMPREHENSIVE VOLUME remains the most effective text for helping you master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text covers both individual and corporate taxation while highlighting materials of critical interest to the tax practitioner. Preparing you for the long term, the COMPREHENSIVE VOLUME offers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give you hands-on experience using online resources to solve tax issues. H&R Block's TaxCutÂ® software comes with each new copy of this text to provide you with an additional tax preparation tool! H&R Block's TaxCutÂ® software and CheckpointÂ® from Thomson Reuters come with each new copy of this text to help you 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 AND CREDITS. 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. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. Alternative Minimum Tax. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A. Tax Rate Schedules 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 and Revenue Rulings Cited. Appendix E. Comprehensive Tax Return Problems. Index.