West Federal Taxation Individual Income Taxes 2004 Professional Version

PART I: INTRODUCTION AND BASIC TAX MODEL 1. An Introduction to Taxation and Understanding the Federal Tax Law 2. Working with the Tax Law 3. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions PART II: GROSS INCOME 4. Gross Income: Concepts and Inclusions 5. Gross Income: Exclusions PART III: DEDUCTIONS 6. Deductions and Losses: In General 7. Deductions and Losses: Certain Business Expenses and Losses 8. Depreciation, Cost Recovery, Amortization, and Depletion 9. Deductions: Employee and Self-Employed-Related Expenses 10. Deductions and Losses: Certain Itemized Deductions 11. Passive Activity Losses PART IV: SPECIAL TAX COMPUTATION METHODS, PAYMENT PROCEDURES, AND TAX CREDITS 12. Alternative Minimum Tax 13. Tax Credits and Payment Procedures. PART V: PROPERTY TRANSACTIONS 14. Property Transactions: Determination of Gain or Loss and Basis Consideration 15. Property Transactions: Nontaxable Exchanges 16. Property Transactions: Capital Gains and Losses 17. Property Transactions: Section 1231 and Recapture Provisions PART VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATIO 18. Accounting Periods and Methods 19. Deferred Compensation PART VII: CORPORATIONS AND PARTNERSHIPS 20. Corporations nd PartnershipsHoffman, William H., Jr. is the author of 'West Federal Taxation Individual Income Taxes 2004 Professional Version', published 2004 under ISBN 9780324207514 and ISBN 0324207514.