PART I: BUILDING A FOUNDATION FOR THE STUDY OF TAXES

  1. Introduction
  2. People Who Deal With Taxes
  3. Types of Taxes Other Than the Federal Income Tax
  4. Types of Taxpayers
  5. The Roles of the Federal Government in the Tax Process
  6. Introduction to Federal Tax Research
  7. Policies Underlying the Federal Income Tax Law
PART II: GETTING TO THE BOTTOM LINE
  1. Introduction to Tax Terminology, the Tax Formula, and Tax Rates
  2. Gross Income Concepts and Rules
  3. Deductions and Losses
  4. Tax-Accounting Methods
  5. Introduction to the Taxation of Property Transactions
  6. Tax Rules for Depreciation and Property Dispositions
PART III: TAX ENTITIES
  1. Corporate Concepts
  2. Pass-Through Entity Concepts
  3. Individual Concepts
  4. Entity Comparisons and the Tax Adviser Perspective
APPENDICES
  1. Selected Tax Forms
  2. Glossary of Tax Terms
  3. AICPA Statements on Responsibilities in Tax Practice Nos. 1ž8 (1991 Revision)
  4. NAEA Code of Ethics and Rules of Professional Conduct

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