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Principles of Business Taxation and Study MATE

Principles of Business Taxation Study MATE

Chapter 1: Introduction to Taxation / Federal Income Taxation: An Overview
Chapter 2: Researching Federal Tax Laws / Federal Tax Practice and Procedure
Chapter 3: Tax Accounting / Tax Accounting
Chapter 4: Federal Income Taxes and Gross
Income / Federal Income Taxation: An Overview
Gross Income
Gross Income - Exclusions
Chapter 5: Business Deductions: Ordinary
and Necessary Business Expenses / Business Deductions
Deductions for Losses and Bad Debts
Chapter 6: Business Deductions:
Employment-Related Expenses / Business Deductions
Deductions for an Individual’s Personal and
Investment Expenses
Chapter 7: Depreciation, Depletion, and
Amortization / Business Deductions
Chapter 8: Property Transactions: Realized
and Recognized Gains and Losses / Calculating Gain or Loss Realized from a
Disposition of Property
Nonrecognition of Gain or Loss from a
Disposition of Property
Chapter 9: Property Transactions: Character
of Gain or Loss / Characterization of Gain or Loss from a
Disposition of Property
Chapter 10: NOLs, AMT, and Other Business
Taxes / Accumulated Earnings and Personal Holding
Company Taxes
Alternative Minimum Tax
Deductions for Losses and Bad Debts
Chapter 11: Tax Credits / Income Tax Credits
Chapter 12: Corporate Formation,
Distributions, and Other
Corporation-Related Tax Issues / Accumulated Earnings and Personal Holding
Company Taxes
Distributions by C Corporations to Their
Shareholders
Distributions Liquidating a C Corporation
Organization and Income of C Corporations
Reorganization of a C Corporation
Chapter 13: Sole Proprietorships,
Partnerships, LLPs, and LLCs / Partnerships – Distributions to Partners and
Sales of Partnership Interests
Partnerships – Formation and Operation
Chapter 14: S Corporations / S Corporations
Chapter 15: Income Tax Planning for
Business / Qualified and Nonqualified Retirement Plans
(Including IRAs)
Chapter 16: Taxation of International
Transactions / Multijurisdictional Taxation: International
and State and Local Transactions