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West Federal Taxation: Individual Income Taxes continues to set the standard in introductory tax. With its thorough, accessible coverage, no other text helps users better master the ever-changing Individual Tax Code. This text provides comprehensive and authoritative coverage of the relevant codes and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation.
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 Expenses 10. Deductions and Losses: Certain Itemized Deductions 11. Passive Activity 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 Considerations 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