Fundamentals of Taxation for Individuals and Business Entities

Part I Introduction to Income Taxation 1 The Professional Practice of Taxation 1-1

2 Fundamentals of the Federal Income Tax System 2-1

3 Tax Authority, Research, Compliance Rules, and Professional Responsibilities 3-1

4 Dependents and Filing Status 4-1

Part II Income

5 Framework for Income Recognition 5-1

6 Income from Personal Activities 6-1

7 Income from Services 7-1

Part II (Ch. 5-7): Comprehensive Tax Return Problem

Part III Deductions

8 Framework for Deductions 8-1

9 Deductions for AGI and Itemized Deductions 9-1

10 Business Expenses 10-1

11 Limitations on Business Losses and Expenses 11-1

Part III (Ch. 8-11): Comprehensive Tax Return Problem

Part IV Taxation of Property Transactions

12 Taxation of Investment Income 12-1

13 Cost Recovery of Property 13-1

14 Taxation of Assets Used in a Trade or Business 14-1

15 Property Transactions: Nonrecognition of Gains and Losses 15-1

Part IV (Ch. 12-15): Comprehensive Tax Return Problem

Part V Other Individual Topics

16 Personal Tax Credits 16-1

17 Alternative Minimum Tax and Other Taxes 17-1

Parts II-V (Ch. 4-17): Comprehensive Tax Return Problem

Part VI CPA Evolution: Core-Tax

18 Business Entity Topics: CPA Exam Core-Taxation and Regulation 18-1

Part VI (Ch. 18): Comprehensive Tax Return Problem

APPENDIX A Tax Formula Items A-1

APPENDIX B Tax Forms B-1

GLOSSARY G-1

INDEX I-1

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Taxation; individual taxation; taxation of business entities; taxation textbook; federal income tax; tax authority; compliance rules