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, TABLE OF CONTENTS
Test Bank: Pearson's Federal Taxation 2026 Individuals, 39th
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Edition
Authors: Franklin & Richardson (2025)
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Chapter 1. An Introduction to Taxation
Chapter 2. Determination of Tax
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Chapter 3. Gross Income: Inclusions
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Chapter 4. Gross Income: Exclusions
Chapter 5. Property Transactions: Capital Gains and Losses
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Chapter 6. Deductions and Losses
Chapter 7. Business Expenses and Deferred Compensation
Chapter 8. Itemized Deductions
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Chapter 9. Losses and Bad Debts
Chapter 10. Depreciation, Cost Recovery, Amortization, and Depletion
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Chapter 11. Accounting Periods and Methods
Chapter 12. Property Transactions: Nontaxable Exchanges
Chapter 13. Property Transactions: Section 1231 and Recapture
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Chapter 14. Special Tax Computation Methods, Tax Credits, and Payment of Tax
Chapter 15. Tax Research
Chapter 16. Corporations
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Chapter 17. Partnerships and S Corporations
Chapter 18. Taxes and Investment Planning
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