Test Bank for South-Western Federal Taxation 2020: Individual Income Taxes 43rd Edition Young

Test Bank for South-Western Federal Taxation 2020: Individual Income Taxes 43rd Edition YoungTest Bank (Download Online) for South-Western Federal Taxation 2020: Individual Income Taxes, 43rd Edition, James C. Young, ISBN-10: 0357109155, ISBN-13: 9780357109151

Test Bank for South-Western Federal Taxation 2020: Individual Income Taxes 43rd Edition Young

Test Bank for South-Western Federal Taxation 2020: Individual Income Taxes, 43rd Edition, James C. Young, ISBN-10: 0357109155, ISBN-13: 9780357109151

Table of Contents

South-Western Federal Taxation 2020: Individual Income Taxes

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 Formula and Tax Determination; An Overview of Property Transactions.

Part II: GROSS INCOME.

4. Gross Income: Concepts and Inclusions.

5. Cross 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. Investor 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 Basic Considerations.

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 COMPENSATION.

18. Accounting Periods and Methods.

19. Deferred Compensation.

Part VII: CORPORATIONS AND PARTNERSHIPS.

20. Corporations and Partnerships.

Appendix A: Tax Rate Schedules and Tables.

Appendix B: Tax Forms.

Appendix C: Glossary.

Appendix D: Table of Code Sections Cited, Table of Regulations Cited,Table of Revenue Procedures and Revenue Rulings Cited.

Appendix E: Practice Set Assignments–Comprehensive Tax Return Problems.

Appendix F: Table of Cases Cited.

Appendix G: Depreciation (online only)

Appendix H: Tax Formulas.

Appendix I: Present Value & Future Value Tables.

Index.
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