| Introduction | 201 |
| Determining Dependent Status | 202 |
| Relationship Test | 203 |
| The Support Test | 204 |
| Multiple Support Agreement | 205 |
| Special Rules for Children of Divorced or Separated Parents | 206 |
| The Gross Income Test | 207 |
| Filing Statuses | 208 |
| Single and Married Filing Statuses | 209 |
| Head of Household | 210 |
| Qualifying Widow(er) | 211 |
| Exemption Overview | 212 |
| Taxpayer’s Own Exemption | 213 |
| Exemption for Taxpayer’s Spouse | 214 |
| Exemption for Dependents | 215 |
| 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 | 201 |
| Determining Dependent Status | 202 |
| Relationship Test | 203 |
| The Support Test | 204 |
| Multiple Support Agreement | 205 |
| Special Rules for Children of Divorced or Separated Parents | 206 |
| The Gross Income Test | 207 |
| Filing Statuses | 208 |
| Single and Married Filing Statuses | 209 |
| Head of Household | 210 |
| Qualifying Widow(er) | 211 |
| Exemption Overview | 212 |
| Taxpayer’s Own Exemption | 213 |
| Exemption for Taxpayer’s Spouse | 214 |
| Exemption for Dependents | 215 |
| 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 |