Subunit Cross-References to Federal Tax Textbooks

This section contains the tables of contents of current federal tax textbooks with cross-references to the related subunits or study units in Gleim EQE Federal Tax. The texts are listed in alphabetical order by the first author. As you study a particular chapter in your federal tax textbook, you can easily determine which subunit(s) to study in your Gleim EQE material.

Professors and students should note that, even though new editions of the texts listed below may be published as you use this study material, the new tables of contents usually will be very similar, if not the same. Thus, this edition of Federal Tax Exam Questions and Explanations will remain current and useful.

If you are using a textbook that is not included in this list or if you have any suggestions on how we can improve these cross-references to make them more relevant/useful, please submit your request/feedback at www.gleim.com/crossreferences/TAX or email them to TAXcrossreferences@gleim.com.

FEDERAL TAX TEXTBOOKS

CCH INCORPORATED, Federal Taxation: Basic Principles (2019), 2019 Edition, CCH INC., 2018.

CCH INCORPORATED, Federal Taxation: Comprehensive Topics (2019), 2019 Edition, CCH INC., 2018.

CCH INCORPORATED, Principles of Business Taxation (2019), 2019 Edition, CCH INC., 2018.

Cruz, Deschamps, Niswander, Prendergast, and Schisler, Fundamentals of Taxation 2018, 11th Edition, McGraw-Hill, 2018.

Hoffman, Maloney, Raabe, and Young, South-Western Federal Taxation 2019: Comprehensive, 42nd Edition, Cengage Learning, 2018.

Hoffman, Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Corporations, Partnerships, Estates and Trusts, 42nd Edition, Cengage Learning, 2018.

Hoffman, Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Individual Income Taxes, 42nd Edition, Cengage Learning, 2018.

Johnson, Essentials of Federal Income Taxation for Individuals and Business (2018), 2018 Edition, CCH INC., 2017.

Jones, Callaghan, and Rhoades-Catanach, Principles of Taxation for Business and Investment Planning, 22nd Edition, McGraw-Hill, 2019.

Murphy and Higgins, Concepts in Federal Taxation 2019, 26th Edition, Cengage Learning, 2018.

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Comprehensive, 31st Edition, Pearson, 2017.

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Corporations, Partnerships, Estates & Trusts, 31st Edition, Pearson, 2017.

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Individuals, 31st Edition, Pearson, 2017.

Pratt and Kulsrud, Corporate, Partnership, Estate and Gift Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Pratt and Kulsrud, Federal Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Pratt and Kulsrud, Individual Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Essentials of Taxation: Individuals and Business Entities, 22nd Edition, Cengage Learning, 2018.

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Business Entities 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Individuals 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Individuals and Business Entities 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Whittenburg and Gill, Income Tax Fundamentals 2018, 36th Edition, Cengage Learning, 2018.

FEDERAL TAX TEXTBOOKS

CCH INCORPORATED, Federal Taxation: Basic Principles (2019), 2019 Edition, CCH INC., 2018.

Chapter
1 -
Introduction to Federal Taxation and Understanding the Federal Tax Law - 23.1-23.2
Chapter
2 -
Tax Research, Practice and Procedure - SU 23
Chapter
3 -
Individual Taxation--An Overview - SU 7, 19.1-19.2
Chapter
4 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
5 -
Gross Income--Exclusions - SU 2
Chapter
6 -
Deductions: General Concepts and Trade or Business Deductions - SUs 3-4, 5.1-5.4, SU 10, 16.5, 21.3, 21.9
Chapter
7 -
Deductions: Business/Investment Losses and Passive Activity Losses - 3.8, SU 4, 14.7, 16.9, 17.14
Chapter
8 -
Deductions: Itemized Deductions - SU 6
Chapter
9 -
Tax Credits, Prepayments and Special Methods - 7.6, SU 8
Chapter
10 -
Property Transactions: Determination of Basis and Gains and Losses - SU 9
Chapter
11 -
Property Transactions: Nonrecognition of Gains and Losses - SU 13
Chapter
12 -
Property Transactions: Treatment of Capital and Section 1231 Assets - 9.7, SUs 11-12
Chapter
13 -
Tax Accounting - SU 19
Chapter
14 -
Deferred Compensation and Education Savings Plans - 1.8, 2.6, 5.5-5.10
Chapter
15 -
Tax Planning for Individuals - SU 7
Chapter
16 -
Partnerships, Corporations and S Corporations - SUs 14-16, 17.1-17.6, 17.10-17.18
Chapter
17 -
Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax - SU 21
Chapter
18 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6

CCH INCORPORATED, Federal Taxation: Comprehensive Topics (2019), 2019 Edition, CCH INC., 2018.

Chapter
1 -
Introduction to Federal Taxation and Understanding the Federal Tax Law - 23.1-23.2
Chapter
2 -
Tax Research, Practice and Procedure - SU 23
Chapter
3 -
Individual Taxation--An Overview - SU 7, 19.1-19.2
Chapter
4 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
5 -
Gross Income--Exclusions - SU 2
Chapter
6 -
Deductions: General Concepts and Trade or Business Deductions - SUs 3-4, 5.1-5.4, SU 10, 16.5, 21.3, 21.9
Chapter
7 -
Deductions: Business/Investment Losses and Passive Activity Losses - 3.8, SU 4, 14.7, 16.9, 17.14
Chapter
8 -
Deductions: Itemized Deductions - SU 6
Chapter
9 -
Tax Credits, Prepayments, and Special Methods - 7.6, SU 8
Chapter
10 -
Property Transactions: Determination of Basis and Gains and Losses - SU 9
Chapter
11 -
Property Transactions: Nonrecognition of Gains and Losses - SU 13
Chapter
12 -
Property Transactions: Treatment of Capital and Section 1231 Assets - 9.7, SUs 11-12
Chapter
13 -
Tax Accounting - SU 19
Chapter
14 -
Taxation of Corporations--Basic Concepts - SU 16
Chapter
15 -
Corporate Nonliquidating Distributions - 17.1-17.4
Chapter
16 -
Corporate Distributions in Complete Liquidations - 17.5-17.6
Chapter
17 -
Corporate Reorganizations - 17.7
Chapter
18 -
Accumulated Earnings and Personal Holding Company Taxes - 17.10-17.11
Chapter
19 -
Partnerships--Formation and Operation - SU 14, 15.3-15.4, 15.6-15.7
Chapter
20 -
Partnerships--Distributions, Sales and Exchanges - 14.10, SU 15
Chapter
21 -
S Corporations - 17.12-17.18
Chapter
22 -
Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax - SU 21
Chapter
23 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6
Chapter
24 -
Deferred Compensation and Education Planning - 1.8, 2.4, 5.5-5.10
Chapter
25 -
Multijurisdictional Taxation: International and State and Local Transactions - 2.7, 8.8

CCH INCORPORATED, Principles of Business Taxation (2019), 2019 Edition, CCH INC., 2018.

Part I: Overview of Taxes and the Federal Income Tax System
Chapter
1 -
Introduction to Taxation - 23.1
Chapter
2 -
Understanding the Federal Tax Laws - 23.2
Chapter
3 -
Tax Accounting Rules - SU 19
Part II: Federal Taxation of Business Income and Deductions
Chapter
4 -
Federal Income Taxes and Gross Income - SU 1, 2.1, 2.8, 7.4, 7.8, 19.1-19.3, 19.8
Chapter
5 -
Business Deductions: Ordinary and Necessary Business Expenses - SU 3, SU 6
Chapter
6 -
Business Deductions: Employment Related Expenses - 6.6
Chapter
7 -
Depreciation, Depletion, and Amortization - SU 10
Part III: Transactions Involving Business Property
Chapter
8 -
Property Transactions: Realized and Recognized Gains and Losses - SU 9
Chapter
9 -
Property Transactions: Character of Gain or Loss - 9.8, 11.2-11.4, 11.6-11.7, SUs 12-13
Part IV: Calculating Tax Liability and Taxes Owed
Chapter
10 -
NOLs, AMT, and Other Business Taxes - 4.1, 7.6
Chapter
11 -
Tax Credits - SU 8
Part V: Business Entity Issues
Chapter
12 -
Corporate Formation, Distributions and Other Corporate Related Tax Issues - SU 16, 17.1-17.5
Chapter
13 -
Sole Proprietorships, Partnerships, LLPs and LLCs - SUs 14-15, SU 19
Chapter
14 -
S Corporations - 17.12-17.18
Chapter
15 -
Tax Planning for Business - N/A
Part VI: Taxation of International Transactions
Chapter
16 -
Taxation of International Transactions - 2.7, 8.8

Cruz, Deschamps, Niswander, Prendergast, and Schisler, Fundamentals of Taxation 2018, 11th Edition, McGraw-Hill, 2018.

Chapter
1 -
Introduction to Taxation, the Income Tax Formula, and Form 1040EZ - 7.4, 7.8, 23.1-23.2
Chapter
2 -
Expanded Tax Formula, Forms 1040A and 1040, and Basic Concepts - SU 7
Chapter
3 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Chapter
4 -
Adjustments for Adjusted Gross Income - SU 5
Chapter
5 -
Itemized Deductions - SU 6
Chapter
6 -
Self-Employed Business Income (Line 12 of Form 1040 and Schedule C) - SUs 1-2
Chapter
7 -
Capital Gains and Other Sales of Property (Schedule D and Form 4797) - SUs 11-12
Chapter
8 -
Rental Property, Royalties, and Income from Flow-Through Entities (Line 17, Form 1040, Schedule E) - 1.6, 5.2-5.3
Chapter
9 -
Tax Credits (Form 1040, Lines 46 through 54 and Lines 66a through 73) - SU 8
Chapter
10 -
Payroll Taxes - SU 20
Chapter
11 -
Retirement and Other Tax-Deferred Plans and Annuities - 1.5, 5.5-5.9
Chapter
12 -
Special Property Transactions - SU 13
Chapter
13 -
At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax - 4.2-4.3, 7.6
Chapter
14 -
Partnership Taxation - SUs 14-15
Chapter
15 -
Corporate Taxation - SUs 16-17

Hoffman, Maloney, Raabe, and Young, South-Western Federal Taxation 2019: Comprehensive, 42nd Edition, Cengage Learning, 2018.

Part I: Introduction and Basic Tax Model
Chapter
1 -
An Introduction to Taxation and Understanding the Federal Tax Law - 23.1-23.2
Chapter
2 -
Working with the Tax Law - 23.1-23.2
Chapter
3 -
Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions - SU 7, 9.1, 9.8, 11.1-11.4, 11.7, 11.9
Part II: Gross Income
Chapter
4 -
Gross Income: Concepts and Inclusions - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
5 -
Gross Income: Exclusions - SU 2
Part III: Deductions and Credits
Chapter
6 -
Deductions and Losses: In General - SU 3, 19.1-19.3
Chapter
7 -
Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
8 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
9 -
Deductions: Employee and Self-Employed-Related Expenses - 3.6, 5.1, 6.6, 20.2
Chapter
10 -
Deductions and Losses: Certain Itemized Deductions - SU 6
Chapter
11 -
Investor Losses - 4.2-4.3
Chapter
12 -
Tax Credits and Payments - SU 8
Part IV: Property Transactions
Chapter
13 -
Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges - SU 9, SU 13, 14.2
Chapter
14 -
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions - SUs 11-12
Part V: Special Tax Computations and Accounting Periods and Methods
Chapter
15 -
Alternative Minimum Tax - 7.6
Chapter
16 -
Accounting Periods and Methods - SU 19
Part VI: Corporations
Chapter
17 -
Corporations: Introduction and Operating Rules - SU 16
Chapter
18 -
Corporations: Organization and Capital Structure - 11.6, 16.1-16.8, 17.7, 17.9
Chapter
19 -
Corporations: Distributions Not in Complete Liquidation - 17.1-17.4
Chapter
20 -
Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations - 17.5-17.7
Part VII: Flow-Through Entities
Chapter
21 -
Partnerships - SUs 14-15
Chapter
22 -
S Corporations - 17.12-17.18
Part VIII: Advance Tax Practice Considerations
Chapter
23 -
Exempt Entities - 18.7
Chapter
24 -
Multistate Corporate Taxation - N/A
Chapter
25 -
Taxation of International Transactions - 2.7, 8.8
Chapter
26 -
Tax Practice and Ethics - SU 22, 23.3-23.11
Part IX: Family Tax Planning
Chapter
27 -
The Federal Gift and Estate Taxes - SU 21
Chapter
28 -
Income Taxation of Trusts and Estates - 18.1-18.6

Hoffman, Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Corporations, Partnerships, Estates and Trusts, 42nd Edition, Cengage Learning, 2018.

Part I: Introduction
Chapter
1 -
Understanding and Working with the Federal Tax Law - 23.1-23.2
Part II: Corporations
Chapter
2 -
Corporations: Introduction and Operating Rules - 16.1-16.2, 16.6-16.14
Chapter
3 -
Corporations: Special Situations - 16.3, 17.10-17.11
Chapter
4 -
Corporations: Organization and Capital Structure - 11.6, 17.7-17.9
Chapter
5 -
Corporations: Earnings & Profits and Dividend Distributions - 17.1-17.2
Chapter
6 -
Corporations: Redemptions and Liquidations - 17.3-17.6
Chapter
7 -
Corporations: Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Chapter
9 -
Taxation of International Transactions - 2.7
Part III: Flow-Through Entities
Chapter
10 -
Partnerships: Formation, Operations, and Basis - SU 14, 15.6-15.8
Chapter
11 -
Partnerships: Distributions, Transfer of Interests, and Terminations - 15.1-15.5
Chapter
12 -
S Corporations - 17.12-17.18
Chapter
13 -
Comparative Forms of Doing Business - N/A
Part IV: Advanced Tax Practice Considerations
Chapter
14 -
Taxes on the Financial Statements - N/A
Chapter
15 -
Exempt Entities - 18.7
Chapter
16 -
Multistate Corporate Taxation - N/A
Chapter
17 -
Tax Practice and Ethics - SU 22, 23.3-23.10
Part V: Family Tax Planning
Chapter
18 -
The Federal Gift and Estate Taxes - SU 21
Chapter
19 -
Family Tax Planning - 1.9, 7.5, 11.8, 15.5, 18.4
Chapter
20 -
Income Taxation of Trusts and Estates - 18.1-18.6

Hoffman, Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Individual Income Taxes, 42nd Edition, Cengage Learning, 2018.

Part I: Introduction and Basic Tax Model
Chapter
1 -
An Introduction to Taxation and Understanding the Federal Tax Law - 23.1-23.2
Chapter
2 -
Working with the Tax Law - 23.1-23.2
Chapter
3 -
Tax Formula and Tax Determination; An Overview of Property Transactions - SU 7, 9.1, 9.8, 11.1-11.4, 11.7, 11.9
Part II: Gross Income
Chapter
4 -
Gross Income: Concepts and Inclusions - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
5 -
Gross Income: Exclusions - SU 2
Part III: Deductions
Chapter
6 -
Deductions and Losses: In General - SU 3, 19.1-19.3
Chapter
7 -
Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
8 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
9 -
Deductions: Employee and Self-Employed-Related Expenses - SU 3, 5.1-5.3, 6.6, 20.2
Chapter
10 -
Deductions and Losses: Certain Itemized Deductions - SU 6
Chapter
11 -
Investor Losses - 4.2-4.3
Part IV: Special Tax Computation Methods, Payment Procedures, and Tax Credits
Chapter
12 -
Alternative Minimum Tax - 7.6
Chapter
13 -
Tax Credits and Payment Procedures - SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Determination of Gain or Loss and Basis Considerations - SU 9
Chapter
15 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - 9.7, SU 11
Chapter
17 -
Property Transactions: Section 1231 and Recapture Provisions - SU 12
Part VI: Accounting Periods, Accounting Methods, and Deferred Compensation
Chapter
18 -
Accounting Periods and Methods - SU 19
Chapter
19 -
Deferred Compensation - 1.8, 5.5-5.8
Part VII: Corporations and Partnerships
Chapter
20 -
Corporations and Partnerships - SUs 14-16, 17.1-17.6, 17.12-17.18

Johnson, Essentials of Federal Income Taxation for Individuals and Business (2018), 2018 Edition, CCH INC., 2017.

Chapter
1 -
Overview of the Tax Structure - 23.1-23.2, 23.6
Chapter
2 -
Tax Determination, Payments and Reporting Procedures - SU 7, 23.3-23.11
Chapter
3 -
Gross Income Inclusions - SU 1, 2.1, 2.8
Chapter
4 -
Gross Income Exclusions and Deductions for AGI - SU 2
Chapter
5 -
Personal Itemized Deductions - SU 6
Chapter
6 -
Other Itemized Deductions - SU 6
Chapter
7 -
Self-Employment - 3.1, 4.4, 20.4
Chapter
8 -
Depreciation and Amortization - SU 10
Chapter
9 -
Rental Activities - 3.6, 4.3
Chapter
10 -
Property: Basis and Nontaxable Exchanges - SU 9, SU 13
Chapter
11 -
Property: Capital Gains and Losses, and Depreciation Recapture - SUs 11-12
Chapter
12 -
NOLs, AMT, and Business Tax Credits - 4.1, 7.6, SU 8
Chapter
13 -
Withholding, Payroll, and Estimated Taxes - 7.7, 16.14, 17.17, 18.5, SU 20
Chapter
14 -
C Corporations - SU 16, 17.1-17.3
Chapter
15 -
Partnerships and S Corporations - SUs 14-15, 17.12-17.18

Jones, Callaghan, and Rhoades-Catanach, Principles of Taxation for Business and Investment Planning, 22nd Edition, McGraw-Hill, 2019.

Part One: Exploring the Tax Environment
Chapter
1 -
Taxes and Taxing Jurisdictions - 23.1-23.2
Chapter
2 -
Policy Standards for a Good Tax - N/A
Part Two: Fundamentals of Tax Planning
Chapter
3 -
Taxes as Transaction Costs - 1.1
Chapter
4 -
Maxims of Income Tax Planning - N/A
Chapter
5 -
Tax Research - 23.1
Part Three: The Measurement of Taxable Income
Chapter
6 -
Taxable Income from Business Operations - 4.1, 16.9, 19.1-19.3
Chapter
7 -
Property Acquisitions and Cost Recovery Deductions - SUs 9-10
Chapter
8 -
Property Dispositions - SUs 11-12
Chapter
9 -
Nontaxable Exchanges - SU 13
Part Four: The Taxation of Business Income
Chapter
10 -
Sole Proprietorships, Partnerships, LLCs, and S Corporations - 1.2, 3.5, SU 14, 17.12-17.18
Chapter
11 -
The Corporate Taxpayer - 16.1, 16.10
Chapter
12 -
The Choice of Business Entity - 14.1-14.3, 16.1
Chapter
13 -
Jurisdictional Issues in Business Taxation - 2.7, 8.8
Part Five: The Individual Taxpayer
Chapter
14 -
The Individual Tax Formula - SU 7, 8.1-8.7
Chapter
15 -
Compensation and Retirement Planning - 1.2-1.3, 2.2-2.5, 2.7, 5.5-5.8
Chapter
16 -
Investment and Personal Financial Planning - 4.3, SU 7, 8.5, SU 21
Chapter
17 -
Tax Consequences of Personal Activities - SUs 1-2, 6.1-6.5, SU 7
Part Six: The Tax Compliance Process
Chapter
18 -
The Tax Compliance Process - 23.1-23.2

Murphy and Higgins, Concepts in Federal Taxation 2019, 26th Edition, Cengage Learning, 2018.

Part I: Conceptual Foundations of the Tax Law
Chapter
1 -
Federal Income Taxation-An Overview - SU 23
Chapter
2 -
Income Tax Concepts - 19.1-19.3, 19.8, 23.1-23.2
Part II: Gross Income
Chapter
3 -
Income Sources - SU 1, 2.1, 2.8
Chapter
4 -
Income Exclusions - SU 2
Part III: Deductions
Chapter
5 -
Introduction to Business Expenses - SU 3
Chapter
6 -
Business Expenses - SU 3, 5.1-5.8
Chapter
7 -
Losses-Deductions and Limitations - 3.8, SU 4
Chapter
8 -
Taxation of Individuals - SU 7
Part IV: Property Transactions
Chapter
9 -
Acquisitions of Property - SU 9
Chapter
10 -
Cost Recovery on Property: Depreciation, Depletion, and Amortization - SU 10
Chapter
11 -
Property Dispositions - SUs 11-12
Chapter
12 -
Non-recognition Transactions - SU 13
Part V: Income Tax Entities
Chapter
13 -
Choice of Business Entity-General Tax and Nontax Factors/Formation - N/A
Chapter
14 -
Choice of Business Entity-Operations and Distributions - N/A
Chapter
15 -
Choice of Business Entity-Other Considerations - N/A
Part VI: Tax Research
Chapter
16 -
Tax Research - 23.1

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Comprehensive, 31st Edition, Pearson, 2017.

Individuals
Chapter
1 -
An Introduction to Taxation - 23.1-23.2
Chapter
2 -
Determination of Tax - SU 7
Chapter
3 -
Gross Income: Inclusions - SU 1, 2.1, 2.8
Chapter
4 -
Gross Income: Exclusions - SU 2
Chapter
5 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11
Chapter
6 -
Deductions and Losses - SU 3, SU 5, 11.7-11.8, 19.1-19.2
Chapter
7 -
Itemized Deductions - SU 6
Chapter
8 -
Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5
Chapter
9 -
Employee Expenses and Deferred Compensation - 3.5, 5.1, 5.5-5.8, 6.6-6.7
Chapter
10 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
11 -
Accounting Periods and Methods - SU 19
Chapter
12 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
13 -
Property Transactions: Section 1231 and Recapture - SU 12
Chapter
14 -
Special Tax Computation Methods, Tax Credits, and Payment of Tax - 7.4, 7.6-7.7, SU 8
Corporations
Chapter
1 -
Tax Research - 23.1
Chapter
2 -
Corporate Formations and Capital Structure - 16.1-16.3
Chapter
3 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
4 -
Corporate Nonliquidating Distributions - 17.1-17.4
Chapter
5 -
Other Corporate Tax Levies - 17.10-17.11
Chapter
6 -
Corporate Liquidating Distributions - 17.5-17.6
Chapter
7 -
Corporate Acquisitions and Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Chapter
9 -
Partnership Formation and Operation - SUs 14-15
Chapter
10 -
Special Partnership Issues - 14.10, 15.1-15.2, 15.5, 15.7-15.8
Chapter
11 -
S Corporations - 17.12-17.18
Chapter
12 -
The Gift Tax - 21.1-21.6
Chapter
13 -
The Estate Tax - 21.7-21.14
Chapter
14 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6
Chapter
15 -
Administrative Procedures - SU 22, 23.3-23.11

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Corporations, Partnerships, Estates & Trusts, 31st Edition, Pearson, 2017.

Chapter
1 -
Tax Research - 23.1
Chapter
2 -
Corporate Formations and Capital Structure - 16.1-16.3
Chapter
3 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
4 -
Corporate Nonliquidating Distributions - 17.1-17.4
Chapter
5 -
Other Corporate Tax Levies - 17.10-17.11
Chapter
6 -
Corporate Liquidating Distributions - 17.5-17.6
Chapter
7 -
Corporate Acquisitions and Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Chapter
9 -
Partnership Formation and Operation - SUs 14-15
Chapter
10 -
Special Partnership Issues - 14.10, 15.1-15.2
Chapter
11 -
S Corporations - 17.12-17.18
Chapter
12 -
The Gift Tax - 21.1-21.6
Chapter
13 -
The Estate Tax - 21.7-21.14
Chapter
14 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6
Chapter
15 -
Administrative Procedures - SU 22, 23.3-23.11
Chapter
16 -
U.S. Taxation of Foreign-Related Transactions - 2.7, 8.8

Pope, Rupert, and Anderson, Pearson’s Federal Taxation 2018: Individuals, 31st Edition, Pearson, 2017.

Chapter
1 -
An Introduction to Taxation - 23.1-23.2
Chapter
2 -
Determination of Tax - SU 7
Chapter
3 -
Gross Income: Inclusions - SU 1, 2.1, 2.8
Chapter
4 -
Gross Income: Exclusions - SU 2
Chapter
5 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11
Chapter
6 -
Deductions and Losses - SU 3, SU 5, 11.7-11.8, 19.1-19.2
Chapter
7 -
Itemized Deductions - SU 6
Chapter
8 -
Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5
Chapter
9 -
Employee Expenses and Deferred Compensation - 3.5, 5.1, 5.5-5.8, 6.6-6.7
Chapter
10 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
11 -
Accounting Periods and Methods - SU 19
Chapter
12 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
13 -
Property Transactions: Section 1231 and Recapture - SU 12
Chapter
14 -
Special Tax Computation Methods, Tax Credits, and Payment of Tax - 7.4, 7.6-7.7, SU 8
Chapter
15 -
Tax Research - 23.1
Chapter
16 -
Corporations - SU 16, 17.1-17.11
Chapter
17 -
Partnerships and S Corporations - SU 14, 15.1-15.4, 17.12-17.18
Chapter
18 -
Taxes and Investment Planning - 4.2-4.3, 5.2-5.3, 5.5-5.9, 7.8

Pratt and Kulsrud, Corporate, Partnership, Estate and Gift Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Part I: Corporate Taxation
Chapter
1 -
Income Taxation of Corporations - 16.12-16.14
Chapter
2 -
Corporate Formation and Capital Structure - 16.5-16.11
Chapter
3 -
Corporate Distributions: Cash, Property, and Stock Dividends - 17.1-17.2
Chapter
4 -
Corporate Distributions: Stock Redemptions and Partial Liquidations - 17.3-17.4
Chapter
5 -
Complete Liquidations - 17.5-17.6
Chapter
6 -
Penalty Taxes on Corporate Accumulations - 17.10-17.11
Part II: Advanced Corporate Tax Topics
Chapter
7 -
Corporate Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Part III: Flow-Through Entities
Chapter
9 -
Taxation of Partnerships and Partners - SU 14
Chapter
10 -
Partnership Distributions, Dispositions of Partnership Interests, and Partnership Terminations - SU 15
Chapter
11 -
S Corporations: General Rules Applicable to All S Corporations - 17.12-17.18
Chapter
12 -
S Corporations, Former C Corporations, Sales and Purchases of Stock, Comparison of Entities - 14.2, 17.12-17.13
Part IV: Multijurisdictional Taxation
Chapter
13 -
International Taxation - N/A
Chapter
14 -
State and Local Taxation - N/A
Part V: Family Tax Planning
Chapter
15 -
Estate and Gift Taxation - SU 21
Chapter
16 -
Income Taxation of Estates and Trusts - 7.8, 18.1-18.6
Chapter
17 -
Family Tax Planning - 1.8, 7.5, 11.8, 15.5, 18.4
Part VI: Tax Research and Tax Practice
Chapter
18 -
Sources and Applications of Federal Tax Law - 23.1-23.2
Chapter
19 -
Tax Practice and Procedure - 7.3, SU 22, 23.3-23.11

Pratt and Kulsrud, Federal Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Part I: Introduction to the Federal Tax System
Chapter
1 -
An Overview of Federal Taxation - 23.1-23.2, 23.6
Chapter
2 -
Tax Practice and Research - 23.1-23.2
Chapter
3 -
Taxable Entities; Tax Formula; Introduction to Property Transactions - 7.4, 7.8
Chapter
4 -
Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements - SU 7
Part II: Gross Income
Chapter
5 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
6 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Part III: Deductions and Losses
Chapter
7 -
Overview of Deductions and Losses - SU 3, 19.1-19.3
Chapter
8 -
Employee Business Expenses - 3.1-3.6, 5.1, 6.6
Chapter
9 -
Capital Recovery: Depreciation, Amortization, and Depletion - SU 10
Chapter
10 -
Certain Business Deductions and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
11 -
Itemized Deductions - SU 6
Chapter
12 -
Deductions for Certain Investment Expenses and Losses - 4.3, 5.2, 17.1-17.4
Part IV: Alternative Minimum Tax and Tax Credits
Chapter
13 -
The Alternative Minimum Tax and Tax Credits - 7.6, SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Basis Determination and Recognition of Gain or Loss - SU 9
Chapter
15 -
Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11, 12.1
Chapter
17 -
Property Transactions: Dispositions of Trade or Business Property - SU 12
Part VI: Employee Compensation and Retirement Plans
Chapter
18 -
Employee Compensation and Retirement Plans - 1.2, 2.3-2.5, 5.5-5.9
Part VII: Corporate Taxation
Chapter
19 -
Corporations: Formation and Operation - SU 16
Chapter
20 -
Corporate Distributions, Redemptions, and Liquidations - 17.1-17.6
Chapter
21 -
Taxation of Corporate Accumulations - 17.9-17.10
Part VIII: Flow-Through Entities
Chapter
22 -
Taxation of Partnerships and Partners - 14.1-14.5, 15.3
Chapter
23 -
S Corporations - 17.12-17.18
Part IX: Family Tax Planning
Chapter
24 -
The Federal Transfer Taxes - SU 21
Chapter
25 -
Income Taxation of Estates and Trusts - 7.8, 18.1-18.6
Chapter
26 -
Family Tax Planning - 1.8, 7.5, 11.8, 15.5, 18.4

Pratt and Kulsrud, Individual Taxation, 2019 Edition, Van-Griner Publishing, 2018.

Part I: Introduction to the Federal Tax System
Chapter
1 -
An Overview of Federal Taxation - 23.1-23.2, 23.6
Chapter
2 -
Tax Practice and Research - 23.1-23.2
Chapter
3 -
Taxable Entities; Tax Formula; Introduction to Property Transactions - 7.4, 7.8
Chapter
4 -
Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements - SU 7
Part II: Gross Income
Chapter
5 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
6 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Part III: Deductions and Losses
Chapter
7 -
Overview of Deductions and Losses - SU 3
Chapter
8 -
Employee Business Expenses - 3.1-3.6, 5.1, 6.6
Chapter
9 -
Capital Recovery: Depreciation, Amortization, and Depletion - SU 10
Chapter
10 -
Certain Business Deductions and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
11 -
Itemized Deductions - SU 6
Chapter
12 -
Deductions for Certain Investment Expenses and Losses - 4.3, 5.2, 17.1-17.4
Part IV: Alternative Minimum Tax and Tax Credits
Chapter
13 -
The Alternative Minimum Tax and Tax Credits - 7.6, SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Basis Determination and Recognition of Gain or Loss - SU 9
Chapter
15 -
Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11, 12.1
Chapter
17 -
Property Transactions: Dispositions of Trade or Business Property - SU 12
Part VI: Employee Compensation and Taxation of Business Forms
Chapter
18 -
Employee Compensation and Retirement Plans - 1.2, 2.3-2.5, 5.5-5.9
Chapter
19 -
Taxation of Business Forms and Their Owners - SU 14, SU 16, 17.12-17.18

Raabe, Young, Nellen, and Maloney, South-Western Federal Taxation 2019: Essentials of Taxation: Individuals and Business Entities, 22nd Edition, Cengage Learning, 2018.

Part I: The World of Taxation
Chapter
1 -
Introduction to Taxation - 23.1-23.2, 23.4
Chapter
2 -
Working with the Tax Law - SU 22, 23.3-23.11
Chapter
3 -
Taxes on the Financial Statements - 16.12
Part II: Structure of the Federal Income Tax
Chapter
4 -
Gross Income - SUs 1-2
Chapter
5 -
Business Deductions - SU 3, 5.1-5.3, 6.4-6.5
Chapter
6 -
Losses and Loss Limitations - SU 4, SU 11
Part III: Property Transactions
Chapter
7 -
Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges - SU 9
Chapter
8 -
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions - SU 9, SU 12, 16.10
Part IV: Taxation of Individuals
Chapter
9 -
Individuals as the Taxpayer - SU 7
Chapter
10 -
Individuals: Income, Deductions, and Credits - SU 1, SUs 5-6, SU 8
Chapter
11 -
Individuals as Employees and Proprietors - 1.2-1.3, 2.3, 3.5, 5.1
Part V: Business Entities
Chapter
12 -
Corporations: Organization, Capital Structure, and Operating Rules - 16.9-16.10
Chapter
13 -
Corporations: Earnings & Profits and Distributions - 16.9
Chapter
14 -
Partnerships and Limited Liability Entities - SUs 14-15
Chapter
15 -
S Corporations - 17.12-17.18
Part VI: Special Business Topics
Chapter
16 -
Multijurisdictional Taxation - N/A
Chapter
17 -
Business Tax Credits and Corporate Alternative Minimum Tax - 7.6
Chapter
18 -
Comparative Forms of Doing Business - 14.2

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Business Entities 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Part I: Business- and Investment-Related Transactions
Chapter
1 -
Business Income, Deductions, and Accounting Methods - SU 3, 16.5
Chapter
2 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
3 -
Property Dispositions - SU 12
Part II: Entity Overview and Taxation of C Corporations
Chapter
4 -
Entities Overview - N/A
Chapter
5 -
Corporate Operations - SU 16
Chapter
6 -
Accounting for Income Taxes - 16.12
Chapter
7 -
Corporate Taxation: Nonliquidating Distributions - 16.9, 17.1-17.4
Chapter
8 -
Corporate Formation, Reorganization, and Liquidation - 11.6, 16.1, 17.3-17.9
Part III: Taxation of Flow-Through Entities
Chapter
9 -
Forming and Operating Partnerships - SU 14
Chapter
10 -
Dispositions of Partnership Interests and Partnership Distributions - SU 15
Chapter
11 -
S Corporations - 17.12-17.18
Part IV: Multijurisdictional Taxation and Transfer Taxes
Chapter
12 -
State and Local Taxes - N/A
Chapter
13 -
The U.S. Taxation of Multinational Transactions - N/A
Chapter
14 -
Transfer Taxes and Wealth Planning - SU 21

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Individuals 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Part I: Intro to Taxation
Chapter
1 -
An Introduction to Tax - SU 23
Chapter
2 -
Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2, 23.7
Chapter
3 -
Tax Planning Strategies and Related Limitations - N/A
Part II: Basic Individual Taxation
Chapter
4 -
Individual Income Tax Overview, Exemptions, and Filing Status - SU 7
Chapter
5 -
Gross Income and Exclusions - SUs 1-2
Chapter
6 -
Individual Deductions - SUs 5-6
Chapter
7 -
Investment - 4.2-4.3, 5.2-5.3
Chapter
8 -
Individual Income Tax Computation and Tax Credits - 7.4, 7.8, SU 8
Part III: Business and Investment–Related Transactions
Chapter
9 -
Business Income, Deductions, and Accounting Methods - SU 3, 16.5
Chapter
10 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
11 -
Property Dispositions - SU 12
Part IV: Specialized Topics
Chapter
12 -
Compensation - 2.2-2.3, 3.5, 5.1, 20.2-20.3
Chapter
13 -
Retirement Savings and Deferred Compensation - 5.5
Chapter
14 -
Tax Consequences of Home Ownership - 1.6, 3.7, 4.4, 6.3

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Individuals and Business Entities 2019 Edition, 10th Edition, McGraw-Hill, 2019.

Part I: Intro to Taxation
Chapter
1 -
An Introduction to Tax - SU 23
Chapter
2 -
Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2
Chapter
3 -
Tax Planning Strategies and Related Limitations - N/A
Part II: Basic Individual Taxation
Chapter
4 -
Individual Income Tax Overview, Exemptions, and Filing Status - SU 7
Chapter
5 -
Gross Income and Exclusions - SUs 1-2
Chapter
6 -
Individual Deductions - SUs 5-6
Chapter
7 -
Investments - 4.2-4.3, 5.2-5.3
Chapter
8 -
Individual Income Tax Computation and Tax Credits - 7.4, 7.8, SU 8
Part III: Business and Investment-Related Transactions
Chapter
9 -
Business Income, Deductions, and Accounting Methods - 3.3, 5.1-5.2, 6.6, 11.5-11.7
Chapter
10 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
11 -
Property Dispositions - SUs 11-12
Part IV: Specialized Topics
Chapter
12 -
Compensation - 2.3, 3.5, 5.1, 8.10-8.11, 16.5, 20.2-20.3
Chapter
13 -
Retirement Savings and Deferred Compensation - 5.5-5.9
Chapter
14 -
Tax Consequences of Home Ownership - 6.3
Part V: Entity Overview and Taxation of C Corporations
Chapter
15 -
Entities Overview - N/A
Chapter
16 -
Corporate Operations - SU 16
Chapter
17 -
Accounting for Income Taxes - 16.12
Chapter
18 -
Corporate Taxation: Nonliquidating Distributions - 16.9, 17.1-17.4
Chapter
19 -
Corporate Formation, Reorganization, and Liquidation - 11.6, 16.1-16.8, 17.3-17.7, 17.9
Part VI: Taxation of Flow-Through Entities
Chapter
20 -
Forming and Operating Partnerships - SU 14
Chapter
21 -
Dispositions of Partnership Interests and Partnership Distributions - SU 15
Chapter
22 -
S Corporations - 17.12-17.18
Part VII: Multijurisdictional Taxation and Transfer Taxes
Chapter
23 -
State and Local Taxes - N/A
Chapter
24 -
The U.S. Taxation of Multinational Transactions - N/A
Chapter
25 -
Transfer Taxes and Wealth Planning - SU 21

Whittenburg and Gill, Income Tax Fundamentals 2018, 36th Edition, Cengage Learning, 2018.

Chapter
1 -
The Individual Income Tax Return - SU 7
Chapter
2 -
Gross Income and Exclusions - SUs 1-2
Chapter
3 -
Business Income and Expenses, Part I - 1.6, 3.1-3.2, 3.6, 4.1, 4.3, 5.2-5.3, 5.5-5.8
Chapter
4 -
Business Income and Expenses, Part II - 3.3-3.4, 4.4, 5.1, 5.10
Chapter
5 -
Itemized Deductions and Other Incentives - SU 6
Chapter
6 -
Credits and Special Taxes - SU 8
Chapter
7 -
Accounting Periods and Methods and Depreciation - 10.1-10.5, SU 19
Chapter
8 -
Capital Gains and Losses - SU 11
Chapter
9 -
Withholding, Estimated Payments, and Payroll Taxes - 7.7, 16.14, 17.17, 18.5, SU 20
Chapter
10 -
Partnership Taxation - SUs 14-15
Chapter
11 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
12 -
Tax Administration and Tax Planning - SU 23