Pearson’s Federal Taxation 2023 Individuals 36th Edition Timothy J. Rupert

1. An Overview of Taxation
2. Determination of Tax
3. Total Income: Inclusions
4. Total Income: Exclusions
5. Asset Transactions: Capital Gains and Losses
6. Allowable Deductions and Losses
7. Business Expenses and Deferred Compensation
8. Itemized Deductions
9. Losses and Unrecoverable Debts
10. Depreciation, Cost Recovery, Amortization, and Depletion
11. Accounting Periods and Methods
12. Asset Transactions: Non-taxable Exchanges
13. Asset Transactions: Section 1231 and Recapture
14. Special Tax Calculation Methods, Tax Credits, and Tax Payment
15. Tax Research
16. Corporations
17. Partnerships and S Corporations
18. Taxes and Investment Planning

QUICK REFERENCE

2022 Tax Rate Schedules and Other Key Figures

TABLES

2021 Tax Tables and Rate Schedules and 2022 Withholding Tables (Partial)

APPENDICES

1. Tax Research Working Paper File
2. Tax Forms
3. MACRS Tables
4. Glossary
5. AICPA Statements on Standards for Tax Services Nos. 1-7
6. Index of Code Sections
7. Index of Treasury Regulations
8. Index of Government Pronouncements
9. Index of Court Cases
10. Subject Index