| Depreciation | |
| Introduction | 1101 |
| Basis for Determining Depreciation | 1102 |
| Depreciation Methods | 1103 |
| The Straight-Line Method | 1104 |
| The ‘Speedy’ Depreciation Methods | 1105 |
| How MACRS Depreciation is Computed | 1106 |
| MACRS Recovery Periods | 1107 |
| Depreciation for Property Put Into Service Before 1987 | 1108 |
| The Alternative Depreciation Method (ADS) | 1109 |
| Depreciation Conventions | 1110 |
| Special Rules for Passenger Automobiles | 1111 |
| Limitation for “Listed Property” not Predominantly Used in Business | 1112 |
| Election to Deduct Capital Investments as an Expense (“Section 179 Election”) | 1113 |
| Recapture of Section 179 Deduction | 1114 |
| Miscellaneous Real Estate Provisions | 1115 |
| Depletion | |
| Introduction | 1116 |
| Cost Depletion | 1117 |
| Percentage Depletion | 1118 |
| Timber Depletion | 1119 |
| Who is Entitled to the Depletion Deduction | 1120 |
| Amortization | |
| Introduction | 1121 |
| Cost of Acquiring a Lease | 1122 |
| Amortization of Reforestation Expenditures | 1123 |
| 15-Year Amortization Period for ‘Section 197 Intangibles’ | 1124 |
| 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 |
| Depreciation | |
| Introduction | 1101 |
| Basis for Determining Depreciation | 1102 |
| Depreciation Methods | 1103 |
| The Straight-Line Method | 1104 |
| The ‘Speedy’ Depreciation Methods | 1105 |
| How MACRS Depreciation is Computed | 1106 |
| MACRS Recovery Periods | 1107 |
| Depreciation for Property Put Into Service Before 1987 | 1108 |
| The Alternative Depreciation Method (ADS) | 1109 |
| Depreciation Conventions | 1110 |
| Special Rules for Passenger Automobiles | 1111 |
| Limitation for “Listed Property” not Predominantly Used in Business | 1112 |
| Election to Deduct Capital Investments as an Expense (“Section 179 Election”) | 1113 |
| Recapture of Section 179 Deduction | 1114 |
| Miscellaneous Real Estate Provisions | 1115 |
| Depletion | |
| Introduction | 1116 |
| Cost Depletion | 1117 |
| Percentage Depletion | 1118 |
| Timber Depletion | 1119 |
| Who is Entitled to the Depletion Deduction | 1120 |
| Amortization | |
| Introduction | 1121 |
| Cost of Acquiring a Lease | 1122 |
| Amortization of Reforestation Expenditures | 1123 |
| 15-Year Amortization Period for ‘Section 197 Intangibles’ | 1124 |
| 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 |