Chapter 1. Introduction to income tax planning -- Chapter 2. Working with the tax law -- Chapter 3. Fundamentals of income taxation -- Chapter 4. Gross income from personal and investment activities -- Chapter 5. Gross income from employment -- Chapter 6. Introduction to deductions -- Chapter 7. Below-the-line deductions -- Chapter 8. Other deductions, penalties, and loss disallowance -- Chapter 9. Tax credits -- Chapter 10. Basis rules, depreciation, and asset categorization -- Chapter 11. The taxation of capital assets -- Chapter 12. Business assets -- Chapter 13. Nontaxable exchanges -- Chapter 14. Passive activity rules -- Chapter 15. The alternative minimum tax -- Chapter 16. Business entity selection and taxation -- Appendices.
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