Chapter.1. Getting Started—Basic Facts, Concepts, and Techniques
Chapter 2. Employee Pay and Perks
Chapter 3. Getting Your Own Back: Recoveries of Damages, Damage Settlements, Insurance Benefits, and More
Chapter. 4. Gifts, Windfalls, and Other Fortuitous Gains
Chapter. 5. Basis
Chapter 6. Why Tax Timing Matters: The Value of Money Over Time
Chapter 7. Loans and Debt
Chapter 8. Realization and Recognition
Chapter 9. Judicial Rules on Timing and Transactional Parity
Chapter 10. Fitting Families In
Chapter 11. Spending Money to Make Money: Business and Investment Deductions
Chapter 12. Itemized (Mainly Personal) Deductions
Chapter 13. Capital Gains and Losses
Chapter 14. Capitalization and Cost Recovery
Chapter 15. Whose Income?