Enroll TopicsAn Introduction to Taxation Determination of Tax Gross Income: Inclusions Gross Income: Exclusions Property Transactions: Capital Gains and Losses Deductions and Losses Itemized Deductions Losses and Bad Debts Employee Expenses and Deferred Compensation Depreciation, Cost Recovery, Amortization, and Depletion Accounting Periods and Methods Property Transactions: Nontaxable Exchanges Property Transactions: Section 1231 and Recapture Special Tax Computation Methods, Tax Credits, and Payment of Tax Chapter 4 Gross Income: Exclusions Items That Are Not Income Major Statutory Exclusions Tax Planning Considerations ← Previous Topic Next Topic → TweetSharePinShare0 Shares