- Highlights of New Tax Developments
- Tax Rates and Tax Tables
- Individuals
- Corporations
- S Corporations
- Partnerships
- Trusts and Estates
- Exempt Organizations
- Income
- Exclusions from Income
- Business Expenses
- Non-Business Expenses
- Losses and Bad Debt
- Depreciation, Amortization and Depletion
- Tax Credits
- Minimum Tax
- Tax Accounting
- Basis for Gain or Loss
- Sales, Exchanges and Capital Gains
- Installment Sales/Deferred Payment Sales
- Securities Transactions
- Tax Shelters/At-Risk Rules/Passive Losses
- Retirement Plans
- Corporate Acquisitions/Reorganizations
- Taxation of Foreign Activities/Taxpayers
- Returns and Payment of Tax
- Withholding and Estimated Taxes
- Examination of Returns -- Collection of Tax
- Penalties and Interest
- Estate, Gift and Generation-Skipping Tax
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