South-Western Federal Taxation 2013: Comprehensive Volume[36th ed.]



Brief Contents
PART1: INTRODUCTION ANDBASICTAXMODEL
CHAPTER 1 AN INTRODUCTION TO TAXATION AND UNDERSTANDING THE FEDERAL TAX LAW 1-1
CHAPTER 2 WORKING WITH THE TAX LAW 2-1
CHAPTER 3 COMPUTING THE TAX 3-1
PART2: GROSSINCOME
CHAPTER 4 GROSS INCOME: CONCEPTS AND INCLUSIONS 4-1
CHAPTER 5 GROSS INCOME: EXCLUSIONS 5-1
PART3: DEDUCTIONS ANDCREDITS
CHAPTER 6 DEDUCTIONS AND LOSSES: IN GENERAL 6-1
CHAPTER 7 DEDUCTIONS AND LOSSES: CERTAIN BUSINESS EXPENSES AND LOSSES 7-1
CHAPTER 8 DEPRECIATION, COST RECOVERY, AMORTIZATION, AND DEPLETION 8-1
CHAPTER 9 DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED-RELATED EXPENSES 9-1
CHAPTER 10 DEDUCTIONS AND LOSSES: CERTAIN ITEMIZED DEDUCTIONS 10-1
CHAPTER 11 INVESTOR LOSSES 11-1
CHAPTER 12 TAX CREDITS AND PAYMENTS 12-1
PART4: PROPERTYTRANSACTIONS
CHAPTER 13 PROPERTY TRANSACTIONS: DETERMINATION OF GAIN OR LOSS, BASIS CONSIDERATIONS, AND NONTAXABLE EXCHANGES 13-1
CHAPTER 14 PROPERTY TRANSACTIONS: CAPITAL GAINS AND LOSSES, § 1231, AND RECAPTURE PROVISIONS 14-1
PART5: SPECIALTAXCOMPUTATIONS AND ACCOUNTINGPERIODS ANDMETHODS
CHAPTER 15 ALTERNATIVE MINIMUM TAX 15-1
CHAPTER 16 ACCOUNTING PERIODS AND METHODS 16-1
PART6: CORPORATIONS
CHAPTER 17 CORPORATIONS: INTRODUCTION AND OPERATING RULES 17-1
CHAPTER 18 CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE 18-1
CHAPTER 19 CORPORATIONS: DISTRIBUTIONS NOT IN COMPLETE LIQUIDATION 19-1
CHAPTER 20 CORPORATIONS: DISTRIBUTIONS IN
COMPLETE LIQUIDATION AND AN OVERVIEW OF REORGANIZATIONS 20-1
PART7: FLOW-THROUGHENTITIES
CHAPTER 21 PARTNERSHIPS 21-1
CHAPTER 22 S CORPORATIONS 22-1
PART8: ADVANCEDTAXPRACTICECONSIDERATIONS
CHAPTER 23 EXEMPT ENTITIES 23-1
CHAPTER 24 MULTISTATE CORPORATE TAXATION 24-1
CHAPTER 25 TAXATION OF INTERNATIONAL TRANSACTIONS 25-1
CHAPTER 26 TAX PRACTICE AND ETHICS 26-1
PART9: FAMILYTAXPLANNING
CHAPTER 27 THE FEDERAL GIFT AND ESTATE TAXES 27-1
CHAPTER 28 INCOME TAXATION OF TRUSTS AND ESTATES 28-1