1 Introduction to Federal Taxation and Understanding the Federal Tax Law

2 Tax Research, Practice and Procedure

3 Individual Taxation--An Overview

4 Gross Income

5 Gross Income--Exclusions

6 Deductions: General Concepts and Trade or Business Deductions

7 Deductions: Business/Investment Losses and Passive Activity Losses

8 Deductions: Itemized Deductions

9 Tax Credits, Prepayments, and Special Methods

10 Property Transactions: Determination of Basis and Gains and Losses

11 Property Transactions: Nonrecognition of Gains and Losses

12 Property Transactions: Treatment of Capital and Section 1231 Assets

13 Tax Accounting

14 Taxation of Corporations--Basic Concepts

15 Corporate Nonliquidating Distributions

16 Corporate Distributions in Complete Liquidations

17 Corporate Reorganizations

18 Accumulated Earnings and Personal Holding Company Taxes

19 Partnerships--Formation and Operation

20 Partnerships--Distributions, Sales and Exchanges

21 S Corporations

22 Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23 Income Taxation of Trusts and Estates

24 Deferred Compensation and Education Planning

25 Multijurisdictional Taxation: International and State and Local Transactions

Appendix

Glossary of Tax Terms

Finding Lists

Table of Cases

Topical Index

CCH Federal Taxation Comprehensive Topics “Teaching Package” provides essential classroom support. Teachers adopting CCH Comprehensive Topics receive:

• ProSystem fx compliance software—used by 70 of the top 100 accounting firms CCH’s compliance software can be used to prepare returns for individuals, businesses, estate and gift , tax exempt organizations and state tax returns in all 50 states.
   
• A One-Year Subscription to CCH’s Standard Federal Tax Reports Internet Library…

  As a part of CCH’s commitment to education and educational service, tax professors adopting 10 or more copies of CCH’s Federal Taxation Comprehensive Topics Volume receive a one-year complimentary subscription to CCH’s Standard Federal Tax Reports Internet Library (a $2500 value). Use your free subscription for course prep, classroom presentations, or in the accounting lab/library. CCH’s Standard will keep you completely abreast of current legislation, cases, and judicial developments.

  As an IntelliConnect^™ subscriber, you have full access to CCH’s Daily Tax Tracker News Service, and will receive CCH’s Weekly Taxes-on-Parade Print Newsletter, paperback book extras like CCH’s U. S. Master Tax Guide, as well as House, Senate and Final versions of new legislation enacted by Congress.

  CCH’s Standard includes access to:

  • Current Year Legislative Developments
  • Standard Federal Tax Reports
  • Internal Revenue Code
  • Final, Proposed and Temporary Regulations
  • Current U.S. Tax Cases
  • Tax Court Regular & Memo Decisions
  • Revenue Rulings & Other Documents
  • IRS Pubs
  • CCH Perform Plus II, federal forms, on the internet
  • Client Letters
  • and much more.

Extensive ancillaries support CCH’s Comprehensive Topics:

• A Comprehensive Loose-leaf Instructor’s Guide—Includes Lecture Notes and Outlines, Solutions to the End of Chapter Problems, and an extensive Test Bank.
  
• CCH CLASSROOM ADVANTAGE CD With PowerPoint Presentations for the Classroom, CCH Electronic Test Maker and Instructor’s Guide—On one CD, you’ll get hundreds of slides and illustrations to enhance your classroom instruction along with CCH’s test and quiz creation software—all quick, easy to manage, trouble-free. PDF files of the Instructor’s Guide are also reproduced.
  
• Study Manual—optional for students, the Student Study Manual contains summaries and outlines, plus self study questions with answers.

CCH® Study MATE™

CCH® Study MATE™ is an online learning center for college students. The Study MATE Fundamental Topics library was created to supplement CCH tax textbooks.

This library covers the most important concepts in CCH Federal Taxation:

• Comprehensive Topics
• CCH Federal Taxation: Basic Principles
• Federal Tax Course
• Essentials of Federal Income Taxation for Individuals and Business

The courses are not textbook-specific and can even be used with competitor’s textbooks.

Adopting schools will be provided with free access to the Fundamentals library for one year. Courses are also available for purchase to non-adopting students. These courses provide college students with an easy online tutor to help them with difficult concepts or test them on their knowledge, and professors can easily assign the courses as homework without having to worry about grading.

To view the courses available visit http://www.cchstudymate.com/. Adopters can obtain an information packet and an access code by sending an e-mail to studymate@cch.com, including their name, school name, mailing address, and the name of the textbook they have adopted. For information on access to Study MATE for non-adopters, send an e-mail message to studymate@cch.com.

CCH provides complimentary examination copies of its textbooks for consideration toward classroom adoption in accredited programs of study. Course information such as course name, term, estimated enrollment, decision date, etc… is requested so we may better serve you

CCH provides complimentary desk copies of its Textbooks and Teaching Packages when a text is ordered for classroom use in a quantity of ten copies or more.

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