Published by Pearson (June 1st 2021) - Copyright © 2022
Timothy J. Rupert Northeastern University
Kenneth E. Anderson University of Tennessee
David S Hulse University of Kentucky
1. An Introduction to Taxation
2. Determination of Tax
3. Gross Income: Inclusions
4. Gross Income: Exclusions
5. Property Transactions: Capital Gains and Losses
6. Deductions and Losses
7. Business Expenses and Deferred Compensation
8. Itemized Deductions
9. Losses and Bad Debts
10. Depreciation, Cost Recovery, Amortization, and Depletion
11. Accounting Periods and Methods
12. Property Transactions: Nontaxable Exchanges
13. Property Transactions: Section 1231 and Recapture
14. Special Tax Computation Methods, Tax Credits, and Payment of Tax
15. Tax Research
16. Corporations
17. Partnerships and S Corporations
18. Taxes and Investment Planning
QUICK REFERENCE
2021 Tax Rate Schedules and Other Key Numbers
TABLES
2020 Tax Tables and Rate Schedules and 2021 Withholding Tables (Partial)
APPENDICES
