Prentice Halls Federal Taxation 2015 Comprehensive

Tax Research

I: an Introduction to Taxation

Corporate Formations and Capital Structure

I: Determination of Tax

The Corporate Income Tax

I: Gross Income: Inclusions

Corporate Nonliquidating Distributions

I: Gross Income: Exclusions

Other Corporate Tax Levies

I: Property Transactions: Capital Gains and Losses

Corporate Liquidating Distributions

I: Deductions and Losses

Corporate Acquisitions and Reorganizations

I: Itemized Deductions

Consolidated Tax Returns

I: Losses and Bad Debts

Partnership Formation and Operation

I: Employee Expenses and Deferred Compensation

Special Partnership Issues

I: Depreciation,cost Recovery,amortization,and Depletion

S Corporations

I: Accounting Periods and Methods

The Gift Tax

I: Property Transactions: Nontaxable Exchanges

The Estate Tax

I: Property Transactions: Section 1231 and Recapture

Income Taxation of Trusts and Estates

I: Special Tax Computation Methods,tax Credits,and Payment of Tax

I: Administrative Procedures