Federal Taxation 2022 Edition By James Pratt, William Kulsrud, Hughlene Burton (Test Bank)

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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 Formula; Introduction 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 Retirement Plans Chapter 18 — Employee Compensation and Retirement Plans Part 7 Corporate Taxation Chapter 19 — Corporations: Formation and Operation Chapter 20 — Corporate Distributions, Redemptions and Liquidations Chapter 21 — Taxation of Corporate Accumulations Part 8 Flow-Through Entities Chapter 22 — Taxation of Partnerships and Partners Chapter 23 — S Corporations Part 9 Family Tax Planning Chapter 24 — The Federal Transfer Taxes Chapter 25 — Income Taxation of Estates and Trusts Chapter 26 — Family Tax Planning [Show More]

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