Individual Taxation 2022

James W. Pratt University of Houston
William N. Kulsrud Indiana University
Hughlene Burton University of North Carolina at Charlotte
ISBN-13: 978-1-64565-031-7

1,240 Pages; Hardcover Book

Includes TaxActTM Software Download and Electronic Homework

Purchase Today

Printed Book: $270.30

eBook: $125.75

Study Guide: $49.75

- Data Analytics Case: $8.70

Table of Contents

Part 1 Introduction to the Federal Tax System 

   Chapter 1 — An Overview of Federal Taxation  

   Chapter 2 — Tax Practice and Research  

   Chapter 3 — Taxable Entities; Tax Formula; Introduction to Property Transactions 

   Chapter 4 — Personal and Dependency Exemptions; Filing Status;
                           Determination of Tax for an Individual; Filing Requirements  

Part 2 Gross Income 

   Chapter 5 — Gross Income  

   Chapter 6 — Gross Income: Inclusions and Exclusions  

Part 3 Deductions and Losses 

   Chapter 7 — Overview of Deductions and Losses 

   Chapter 8 — Employee Business Expenses  

   Chapter 9 — Capital Recovery: Depreciation, Amortization, and Depletion 

   Chapter 10 — Certain Business Deductions and Losses  

   Chapter 11 — Itemized Deductions  

   Chapter 12 — Deductions for Certain Investment Expenses and Losses 

Part 4 Alternative Minimum Tax and Tax Credits 

   Chapter 13 — The Alternative Minimum Tax and Tax Credits 

Part 5 Property Transactions 

   Chapter 14 — Property Transactions: Basis Determination and Recognition of Gain or Loss  

   Chapter 15 — Nontaxable Exchanges 

   Chapter 16 — Property Transactions: Capital Gains and Losses  

   Chapter 17 — Property Transactions: Dispositions of Trade or Business Property 

Part 6 Employee Compensation and Taxation of Business Forms 

   Chapter 18 — Employee Compensation and Retirement Plans  

   Chapter 19 — Taxation of Business Forms and Their Owners  


   Appendix A — Tax Rate Schedules and Tables 

   Appendix B — Tax Forms 

   Appendix C — Modified ACRS Tables  

   Appendix D — Table of Cases Cited  

   Appendix E — Table of Code Sections Cited 

   Appendix F — Table of Regulations Cited

   Appendix G — Table of Revenue Procedures and Revenue Rulings Cited 

   Appendix H — Glossary of Tax Terms  

   Appendix I — Continuous Individual Tax Return Problems and Three Comprehensive
                           Individual Tax Return Problems for 2020

  Quick Reference