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

Document Content and Description Below

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 Taxation of Business Forms Chapter 18 — Employee Compensation and Retirement Plans Chapter 19 — Taxation of Business Forms and Their Owners [Show More]

Last updated: 1 month ago

Preview 1 out of 135 pages