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WEST FEDERAL TAXATION: INDIVIDUAL INCOME TAXES, 2006 EDITION continues to set the standard in introductory tax. Its authors and editors stay on top of trends in both tax law and tax education, as a result, the 2006 EDITION is thoroughly up-to-date, current in its thinking, and pedagogically advanced! No other text is as effective at helping users master the ever-changing Individual Tax Code. It provides accessible, comprehensive, and authoritative coverage of the relevant tax Code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation. It also adheres to the recommendations of the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA). Visit the Product Website at http://wft.swlearning.com.
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. 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 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 Appendixes Subject Index.