| Introduction | 1001 |
| Medical Expenses | |
| What Expenses are Deductible | 1002 |
| Medical Transportation Expenses | 1003 |
| Whose Medical Expenses are Deductible | 1004 |
| Special Rules for Children of Divorced Parents | 1005 |
| Medical Lodging Expenses | 1006 |
| Medicines and Drugs | 1007 |
| Limitation on the Medical Expense Deduction | 1008 |
| Medical Insurance Premiums | 1009 |
| Reimbursement of Medical Expenses | 1010 |
| Charitable Contributions | |
| How and When Deductible | 1011 |
| What Organizations Qualify | 1012 |
| Services Rendered to Organizations | 1013 |
| Cost of Maintaining a Student in Taxpayer’s Home | 1014 |
| Contributions to College Athletic Scholarship Programs | 1015 |
| Proving the Deduction | 1016 |
| Limitations on Charitable Deductions | 1017 |
| The 5-Year Contributions Carry-over | 1018 |
| Special Rules for Donations Made in Property | 1019 |
| Where the Special Rules Apply | 1020 |
| Gifts of Ordinary Income-Type Property | 1021 |
| Gifts of Long-term Capital Gain-Type Property | 1022 |
| Special Deduction Ceiling for Contributions of Appreciated Property | 1023 |
| No Deduction for Contribution of Use of Property | 1024 |
| Interest | |
| General Rule | 1025 |
| Personal Interest | 1026 |
| Qualified Residence Interest | 1027 |
| Limitations on Qualified Residence Interest | 1028 |
| Discount on Notes and Bank Loans | 1029 |
| Interest Paid to Produce Tax-Exempt Income | 1030 |
| The Limitation on Investment Interest | 1031 |
| Student Loan Interest | 1032 |
| Taxes | |
| Which Taxes are Deductible | 1033 |
| Foreign Income Taxes | 1034 |
| Who May Deduct Taxes | 1035 |
| Sale of Real Estate — Tax Apportionment | 1036 |
| Alimony Payments | 1037 |
| Reduction for Certain Itemized Deductions of High-Income Individuals | 1038 |
| 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 |
| Introduction | 1001 |
| Medical Expenses | |
| What Expenses are Deductible | 1002 |
| Medical Transportation Expenses | 1003 |
| Whose Medical Expenses are Deductible | 1004 |
| Special Rules for Children of Divorced Parents | 1005 |
| Medical Lodging Expenses | 1006 |
| Medicines and Drugs | 1007 |
| Limitation on the Medical Expense Deduction | 1008 |
| Medical Insurance Premiums | 1009 |
| Reimbursement of Medical Expenses | 1010 |
| Charitable Contributions | |
| How and When Deductible | 1011 |
| What Organizations Qualify | 1012 |
| Services Rendered to Organizations | 1013 |
| Cost of Maintaining a Student in Taxpayer’s Home | 1014 |
| Contributions to College Athletic Scholarship Programs | 1015 |
| Proving the Deduction | 1016 |
| Limitations on Charitable Deductions | 1017 |
| The 5-Year Contributions Carry-over | 1018 |
| Special Rules for Donations Made in Property | 1019 |
| Where the Special Rules Apply | 1020 |
| Gifts of Ordinary Income-Type Property | 1021 |
| Gifts of Long-term Capital Gain-Type Property | 1022 |
| Special Deduction Ceiling for Contributions of Appreciated Property | 1023 |
| No Deduction for Contribution of Use of Property | 1024 |
| Interest | |
| General Rule | 1025 |
| Personal Interest | 1026 |
| Qualified Residence Interest | 1027 |
| Limitations on Qualified Residence Interest | 1028 |
| Discount on Notes and Bank Loans | 1029 |
| Interest Paid to Produce Tax-Exempt Income | 1030 |
| The Limitation on Investment Interest | 1031 |
| Student Loan Interest | 1032 |
| Taxes | |
| Which Taxes are Deductible | 1033 |
| Foreign Income Taxes | 1034 |
| Who May Deduct Taxes | 1035 |
| Sale of Real Estate — Tax Apportionment | 1036 |
| Alimony Payments | 1037 |
| Reduction for Certain Itemized Deductions of High-Income Individuals | 1038 |
| 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 |