Individual Taxation 2023 by James W. Pratt, William N. Kulsrud, Hughlene Burton (Test Bank)

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Table of Contents Part 1 Introduction to the Federal Tax System Chapter 1 — An Overview of Federal Taxation Chapter 2 — Tax Practice and Research Chapter 3 — Taxable Entities; Tax Formul a; Intr... oduction to Property Transactions Chapter 4 — Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements Part 2 Gross Income Chapter 5 — Gross Income Chapter 6 — Gross Income: Inclusions and Exclusions Part 3 Deductions and Losses Chapter 7 — Overview of Deductions and Losses Chapter 8 — Employee Business Expenses Chapter 9 — Capital Recovery: Depreciation, Amortization, and Depletion Chapter 10 — Certain Business Deductions and Losses Chapter 11 — Itemized Deductions Chapter 12 — Deductions for Certain Investment Expenses and Losses Part 4 Alternative Minimum Tax and Tax Credits Chapter 13 — The Alternative Minimum Tax and Tax Credits Part 5 Property Transactions Chapter 14 — Property Transactions: Basis Determination and Recognition of Gain or Loss Chapter 15 — Nontaxable Exchanges Chapter 16 — Property Transactions: Capital Gains and Losses Chapter 17 — Property Transactions: Dispositions of Trade or Business Property Part 6 Employee Compensation and Taxation of Business Forms Chapter 18 — Employee Compensation and Retirement Plans Chapter 19 — Taxation of Business Forms and Their Owners Appendices 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 Three Comprehensive Individual Tax Return Problems for 2021 Index Quick Reference Show Less [Show More]

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