Instructor Manuals For Federal Taxation Comprehensive Topics (2021) Ephraim P. Smith

Chapter 1 Introduction to Federal Taxation and Understanding the Federal Tax Law

Chapter 2 Tax Research, Practice and Procedure

Chapter 3 Individual Taxation – An Overview

Chapter 4 Gross Income

Chapter 5 Gross Income – Exclusions

Chapter 6 Deductions: General Concepts and Trade or Business Deductions

Chapter 7 Deductions: Business/Investment Losses and Passive Activity Losses

Chapter 8 Deductions: Itemized Deductions

Chapter 9 Tax Credits, Prepayments, and Special Methods

Chapter 10 Property Transactions: Determination of Basis and Gains and Losses

Chapter 11 Property Transactions: Nonrecognition of Gains and Losses

Chapter 12 Property Transactions: Treatment of Capital and Section 1231 Assets

Chapter 13 Tax Accounting

Chapter 14 Taxation of Corporations – Basic Concepts

Chapter 15 Corporate Nonliquidating Distributions

Chapter 16 Corporate Distributions in Complete Liquidations

Chapter 17 Corporate Reorganizations

Chapter 18 Accumulated Earnings and Personal Holding Company Taxes

Chapter 19 Partnerships – Formation and Operation

Chapter 20 Partnerships – Distributions, Sales and Exchanges

Chapter 21 S Corporations

Chapter 22 Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

Chapter 23 Income Taxation of Trusts and Estates

Chapter 24 Deferred Compensation and Education Planning

Chapter 25 Multijurisdictional Taxation: International and State and Local Transactions