CONTENTS
CHAPTER 1An Introduction to Taxation and Understanding the Federal Tax Law
Discussion Questions 1-3
CHAPTER 2Working with the Tax Law
Discussion Questions 2-3
Problems 2-13
CHAPTER 3Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions
Discussion Questions 3-4
Problems 3-8
Cumulative Problems 3-17
CHAPTER 4Gross Income: Concepts and Inclusions
Discussion Questions 4-4
Problems 4-8
Cumulative Problems 4-21
CHAPTER 5Gross Income: Exclusions Discussion Questions 5-4
Problems 5-7
Cumulative Problems 5-18
CHAPTER 6Deductions and Losses: In General
Discussion Questions 6-4
Problems 6-8
Cumulative Problems 6-20
CHAPTER 7Deductions and Losses: Certain Business Expenses and Losses
Discussion Questions 7-4
Problems 7-7
Cumulative Problems 7-13
CHAPTER 8Depreciation, Cost Recovery, Amortization, and Depletion
Discussion Questions 8-4
Problems 8-6
Cumulative Problems 8-17
CHAPTER 9Deductions: Employee and Self-Employed Related Expenses
Discussion Questions 9-4
Problems 9-8
Cumulative Problems 9-15
CHAPTER 10Deductions and Losses: Certain Itemized Deductions
Discussion Questions 10-4
Problems 10-10
Cumulative Problems 10-21
CHAPTER 11Passive Activity Losses
Discussion Questions11-4
Problems11-10
CHAPTER 12Tax Credits
Discussion Questions 12-4
Problems 12-9
Cumulative Problems 12-17
CHAPTER 13Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges
Discussion Questions 13-6
Problems 13-14
Cumulative Problems 13-39
CHAPTER 14Property Transactions: Capital Gains and Losses, Section 1231 and Recapture Provisions
Discussion Questions 14-5
Problems 14-8
Cumulative Problems 14-22
CHAPTER 15Alternative Minimum Tax
Discussion Questions 15-5
Problems 15-10
Cumulative Problems 15-27
CHAPTER 16Accounting Periods and Methods
Discussion Questions 16-4
Problems 16-6
CHAPTER 17Corporations: Introduction, Operating Rules, and Related Corporations
Discussion Questions 17-4
Problems 17-7
CHAPTER 18Corporations: Organization and Capital Structure Discussion Questions 18-4
Problems 18-8
CHAPTER 19Corporations: Distributions Not in Complete Liquidation
Discussion Questions 19-5
Problems 19-11
CHAPTER 20Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations
Discussion Questions 20-4
Problems 20-7
CHAPTER 21Partnerships
Discussion Questions 21-6
Problems 21-12
CHAPTER 22S Corporations
Discussion Questions 22-4
Problems 22-7
CHAPTER 23Exempt Entities
Discussion Questions 23-4
Problems 23-10
CHAPTER 24Multistate Corporate Taxation
Discussion Questions 24-4
Problems 24-9
CHAPTER 25Taxation of International Transactions
Discussion Questions 25-4
Problems 25-7
CHAPTER 26Tax Administration and Practice
Discussion Questions 26-4
Problems 26-10
CHAPTER 27The Federal Gift and Estate Taxes
Discussion Questions 27-4
Problems 27-8
CHAPTER 28Income Taxation of Trusts and Estates
Discussion Questions 28-3
Problems 28-7
Solutions to the Research Problems and the Comprehensive Tax Return Problems in Appendix E
are in the 2005 Comprehensive Volume/Instructors's Guide with Lecture Notes for West's Federal Taxation: Comprehensive Volume.
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