| Involuntary Conversions | |
| Introduction | 2001 |
| Replacement Period | 2002 |
| What Qualifies as “Replacement Property” | 2003 |
| Condemnation Awards | 2004 |
| Property Replaced in Kind | 2005 |
| Other Examples of Involuntary Conversion | 2006 |
| Special Relief Provisions for Disaster-Related Involuntary Conversions | 2007 |
| The Installment Method of Reporting Income | |
| Introduction | 2008 |
| Reporting Installment Sales on the Tax Return | 2009 |
| Election of Regular Method | 2010 |
| Contract Price | 2011 |
| Imputed Interest | 2012 |
| Deferred Payment Sales | 2013 |
| Recapture of Depreciation and Other Expenses | |
| What is Depreciation Recapture | 2014 |
| “Section 1245” Income | 2015 |
| Depreciation Recapture on Real Estate | 2016 |
| Recapture of Farm Development Expenses | 2017 |
| The Alternative Minimum Tax | |
| Introduction | 2018 |
| Adjustments to Taxable Income | 2019 |
| What are Tax Preferences | 2020 |
| The Alternative Minimum Tax Computation | 2021 |
| ATM Credit | 2021A |
| The Individual Retirement Account (IRA) and Other Retirement Plans | |
| Introduction | 2022 |
| Married Taxpayers | 2023 |
| Special Rules for Individuals Participating in Employer-Sponsored Retirement Plans | 2024 |
| Nondeductible Contributions | 2025 |
| Tax Free Rollovers | 2026 |
| Distributions – Penalty Provisions | 2027 |
| The Roth IRA | 2028 |
| Rollovers | 2029 |
| Planning Considerations – Roth IRA vs Traditional IRA | 2030 |
| The Education IRA | 2031 |
| SIMPLE Retirement Plans | 2032 |
| Other Employer Pension and Retirement Plans | 2033 |
| Distributions from Pension and Profit Sharing Plans | 2034 |
| Self Employed Retirement Plans | 2035 |
| Special Provisions for Businesses Located in Empowerment Zones | 2036 |
| Medical Savings Account | 2037 |
| Early Attempts at Income Taxation | 101 |
| The Present Income Tax Law | 102 |
| Introduction – General Principles – Definitions | 103 |
| Classification of Taxpayers | 104 |
| Purpose of the Income Tax Return – Withholding and Estimated Tax | 105 |
| Accounting Period -The Taxable Year | 106 |
| Accounting Methods | 107 |
| The Cash Basis | 108 |
| The Accrual Basis | 109 |
| Change in Accounting Method | 110 |
| When to File the Income Tax Return | 111 |
| Penalties | 112 |
| Installment Payment of Tax | 112A |
| Where and How To File Manual and Electronic Filing | 113 |
| Who Must File a Return | 114 |
| Joint Return of Husband & Wife | 115 |
| Separate Return of Husband & Wife | 116 |
| Who is considered as “Married”? | 117 |
| Special Provision for Married Persons Living Apart | 118 |
| Minors | 119 |
| The Tax Return Forms and Schedules | 120 |
| Payment of the Tax | 121 |
| Section II | |
| Introduction | 122 |
| Gross Income | 123 |
| Deductions from Gross Income | 124 |
| Adjusted Gross Income | 125 |
| Deductions from Adjusted Gross Income | 126 |
| Taxable Income | 127 |
| Tax Credits | 128 |
| The Filing Requirements for Special Taxpayers | 129 |
| Involuntary Conversions | |
| Introduction | 2001 |
| Replacement Period | 2002 |
| What Qualifies as “Replacement Property” | 2003 |
| Condemnation Awards | 2004 |
| Property Replaced in Kind | 2005 |
| Other Examples of Involuntary Conversion | 2006 |
| Special Relief Provisions for Disaster-Related Involuntary Conversions | 2007 |
| The Installment Method of Reporting Income | |
| Introduction | 2008 |
| Reporting Installment Sales on the Tax Return | 2009 |
| Election of Regular Method | 2010 |
| Contract Price | 2011 |
| Imputed Interest | 2012 |
| Deferred Payment Sales | 2013 |
| Recapture of Depreciation and Other Expenses | |
| What is Depreciation Recapture | 2014 |
| “Section 1245” Income | 2015 |
| Depreciation Recapture on Real Estate | 2016 |
| Recapture of Farm Development Expenses | 2017 |
| The Alternative Minimum Tax | |
| Introduction | 2018 |
| Adjustments to Taxable Income | 2019 |
| What are Tax Preferences | 2020 |
| The Alternative Minimum Tax Computation | 2021 |
| ATM Credit | 2021A |
| The Individual Retirement Account (IRA) and Other Retirement Plans | |
| Introduction | 2022 |
| Married Taxpayers | 2023 |
| Special Rules for Individuals Participating in Employer-Sponsored Retirement Plans | 2024 |
| Nondeductible Contributions | 2025 |
| Tax Free Rollovers | 2026 |
| Distributions – Penalty Provisions | 2027 |
| The Roth IRA | 2028 |
| Rollovers | 2029 |
| Planning Considerations – Roth IRA vs Traditional IRA | 2030 |
| The Education IRA | 2031 |
| SIMPLE Retirement Plans | 2032 |
| Other Employer Pension and Retirement Plans | 2033 |
| Distributions from Pension and Profit Sharing Plans | 2034 |
| Self Employed Retirement Plans | 2035 |
| Special Provisions for Businesses Located in Empowerment Zones | 2036 |
| Medical Savings Account | 2037 |
| Early Attempts at Income Taxation | 101 |
| The Present Income Tax Law | 102 |
| Introduction – General Principles – Definitions | 103 |
| Classification of Taxpayers | 104 |
| Purpose of the Income Tax Return – Withholding and Estimated Tax | 105 |
| Accounting Period -The Taxable Year | 106 |
| Accounting Methods | 107 |
| The Cash Basis | 108 |
| The Accrual Basis | 109 |
| Change in Accounting Method | 110 |
| When to File the Income Tax Return | 111 |
| Penalties | 112 |
| Installment Payment of Tax | 112A |
| Where and How To File Manual and Electronic Filing | 113 |
| Who Must File a Return | 114 |
| Joint Return of Husband & Wife | 115 |
| Separate Return of Husband & Wife | 116 |
| Who is considered as “Married”? | 117 |
| Special Provision for Married Persons Living Apart | 118 |
| Minors | 119 |
| The Tax Return Forms and Schedules | 120 |
| Payment of the Tax | 121 |
| Section II | |
| Introduction | 122 |
| Gross Income | 123 |
| Deductions from Gross Income | 124 |
| Adjusted Gross Income | 125 |
| Deductions from Adjusted Gross Income | 126 |
| Taxable Income | 127 |
| Tax Credits | 128 |
| The Filing Requirements for Special Taxpayers | 129 |