Test Bank for South-Western Federal Taxation 2025: Individual Income Taxes, 48th Edition by James C. Young | Complete Chapters

??
??
??
??
47
s2
iu
en
dyg
tu

, South-Western Federal Taxation 2025
Individual Income Taxes · 48th Edition
James C. Young · William A. Raabe · Annette Nellen · Mark Persellin · David M. Maloney
2025 EDITION
tu

TABLE OF CONTENTS

PART ONE — INTRODUCTION AND BASIC TAX MODEL
d

Ch. 01 An Introduction to Taxation and Understanding the Federal Tax Law
yg
Ch. 02 Working with the Tax Law

Ch. 03 Tax Formula and Tax Determination

PART TWO — GROSS INCOME
en

Ch. 04 Gross Income: Concepts and Inclusions

Ch. 05 Gross Income: Exclusions

PART THREE — DEDUCTIONS AND LOSSES
iu

Ch. 06 Deductions and Losses: In General

Ch. 07 Deductions and Losses: Certain Business Expenses
s2

Ch. 08 Depreciation, Cost Recovery, Amortization, and Depletion

Ch. 09 Deductions: Employee and Self-Employed-Related Expense
47
Ch. 10 Deductions and Losses: Certain Itemized Deductions

Ch. 11 Investor Losses

PART FOUR — SPECIAL TAX COMPUTATIONS AND CREDITS
??
Ch. 12 Alternative Minimum Tax

Ch. 13 Tax Credits and Payment Procedures

PART FIVE — PROPERTY TRANSACTIONS
??

Ch. 14 Property Transactions: Determination of Gain or Loss and Basis Considerations

Ch. 15 Property Transactions: Nontaxable Exchanges
??
Ch. 16 Property Transactions: Capital Gains and Losses

Ch. 17 Property Transactions: Section 1231 and Recapture Provisions

PART SIX — ACCOUNTING PERIODS AND METHODS
??

Ch. 18 Accounting Periods and Methods

PART SEVEN — TAXATION OF BUSINESS ENTITIES

, Ch. 19 Corporations and Partnerships

Ch. 20 Corporations: Distributions Not in Complete Liquidation
tu
d
yg
en
iu
s2
47
??
??
??
??

,tu
d yg
en
iu
s2
47
??
??
??
??