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 listed texts 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.
Cruz, Deschamps, Niswander, Prendergast, Schisler, and Trone, Fundamentals of Taxation 2026, 2026 Release, McGraw-Hill, 2026.
Cunningham and Cunningham, The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, Sixth Edition, West Academic Publishing, 2020.
Franklin and Richardson, Pearson’s Federal Taxation 2026: Comprehensive, 39th Edition, Pearson, 2026.
Franklin and Richardson, Pearson’s Federal Taxation 2026: Individuals, 39th Edition, Pearson, 2026.
Jones, Rhoades-Catanach, Callaghan, and Kubick, Principles of Taxation for Business and Investment Planning, 2026 Release, McGraw-Hill, 2027.
Lind, Lathrope, and Field, Fundamentals of Federal Income Taxation: Cases and Materials, 21st Edition, West Academic Publishing, 2026.
Murphy, Higgins, and Skalberg, Concepts in Federal Taxation 2022, 29th Edition, Cengage Learning, 2022.
Nellen, Cuccia, Persellin, and Young, South-Western Federal Taxation 2027: Essentials of Taxation: Individuals and Business Entities, 30th Edition, Cengage Learning, 2027.
Nellen, Young, Cripe, Lassar, Persellin, and Cuccia, South-Western Federal Taxation 2027: Corporations, Partnerships, Estates and Trusts, 50th Edition, Cengage Learning, 2027.
Pratt, Kulsrud, and Burton, Corporate, Partnership, Estate and Gift Taxation, 2023 Edition, Van-Griner Publishing, 2022.
Pratt, Kulsrud, and Burton, Federal Taxation, 2023 Edition, Van-Griner Publishing, 2022.
Pratt, Kulsrud, and Burton, Individual Taxation, 2023 Edition, Van-Griner Publishing, 2022.
Richardson and Franklin, Pearson’s Federal Taxation 2026: Corporations, Partnerships, Estates & Trusts, 39th Edition, Pearson, 2026.
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, and Worsham, McGraw-Hill’s Essentials of Federal Taxation, 2025 Release, McGraw-Hill, 2026.
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, and Worsham, McGraw-Hill’s Taxation of Business Entities, 2026 Release, McGraw-Hill, 2026.
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals and Business Entities, 2026 Release, McGraw-Hill, 2027.
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals, 2026 Release, McGraw-Hill, 2027.
Whittenburg and Gill, Income Tax Fundamentals 2026, 44th Edition, Cengage Learning, 2026.
Young, Nellen, Persellin, Lassar, Cuccia, and Cripe, South-Western Federal Taxation 2027: Individual Income Taxes, 50th Edition, Cengage Learning, 2027.
Young, Persellin, Nellen, Maloney, Cuccia, Lassar, and Cripe, South-Western Federal Taxation 2027: Comprehensive Volume, 50th Edition, Cengage Learning, 2027.
FEDERAL TAX TEXTBOOKS
Cruz, Deschamps, Niswander, Prendergast, Schisler, and Trone, Fundamentals of Taxation 2026, 2026 Release, McGraw-Hill, 2026.
Chapter | 1 - | Introduction to Taxation, the Income Tax Formula, and Form 1040 - 7.4, 7.8, 23.1-23.2 | |
Chapter | 2 - | Expanded Tax Formula, Form 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 3 of Schedule 1 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 5, Schedule 1, and Schedule E) - 1.6, 5.2-5.3 | |
Chapter | 9 - | Tax Credits (Form 1040, Lines 19, 20, 27 through 29, and 31, Schedule 3, Lines 1 through 14) - 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 - 4.3-4.4, 7.6 | |
Chapter | 14 - | Partnership Taxation - SUs 14-15 | |
Chapter | 15 - | Corporate Taxation - SUs 16-17 |
Cunningham and Cunningham, The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, Sixth Edition, West Academic Publishing, 2020.
Chapter | 1 - | Choice of Entity: What Is a Partnership for Tax Purposes? - 14.1-14.2 | |
Chapter | 2 - | Partnership Formation: The Basics - 14.3 | |
Chapter | 3 - | Partnership Operations: The Basics - 14.4-14.7 | |
Chapter | 4 - | Financial Accounting and Maintenance of Capital Accounts - 14.9 | |
Chapter | 5 - | Partnership Allocations: Substantial Economic Effect - 14.6 | |
Chapter | 6 - | The Allocation of Nonrecourse Deductions - 14.7 | |
Chapter | 7 - | Contributions of Property: Section 704(c) and Section 704(c) Principles - 14.9 | |
Chapter | 8 - | Partnership Liabilities - 15.1-15.2 | |
Chapter | 9 - | Transactions (Other than Sales) Between a Partnership and Its Partners - 14.10 | |
Chapter | 10 - | The Sale of a Partnership Interest - 15.3 | |
Chapter | 11 - | Distributions: The Basics - 15.1-15.2 | |
Chapter | 12 - | Optional Basis Adjustment: Section 734(b) - 15.4 | |
Chapter | 13 - | Disproportionate Distributions - N/A | |
Chapter | 14 - | Retirement and Death of a Partner - 15.2 | |
Chapter | 15 - | Disguised Sales and Exchanges - 15.1 | |
Chapter | 16 - | The Partnership Anti-Abuse Rules - N/A |
Franklin and Richardson, Pearson’s Federal Taxation 2026: Comprehensive, 39th Edition, Pearson, 2026.
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 - | Business Expenses and Deferred Compensation - SU 3, 5.1, 5.5-5.8, 6.6-6.7 | |
Chapter | 8 - | Itemized Deductions - SU 6 | |
Chapter | 9 - | Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5 | |
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 11, SU 13, SU 14, 17.1-17.11 | |
Chapter | 17 - | Partnerships and S Corporations - SU 14, SU 15, 17.12-17.18 | |
Chapter | 18 - | Taxes and Investment Planning - 4.2-4.3, 5.2-5.3, 5.5-5.9, 7.8 | |
Corporations, Partnerships, Estates & Trusts | |||
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 | |
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 | |
Franklin and Richardson, Pearson’s Federal Taxation 2026: Individuals, 39th Edition, Pearson, 2026.
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 - | Business Expenses and Deferred Compensation - SU 3, 5.1, 5.5-5.8, 6.6-6.7 | |
Chapter | 8 - | Itemized Deductions - SU 6 | |
Chapter | 9 - | Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5 | |
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 11, SU 13, SU 14, SU 16, 17.1-17.11 | |
Chapter | 17 - | Partnerships and S Corporations - SU 14, SU 15, 17.12-17.18 | |
Chapter | 18 - | Taxes and Investment Planning - 4.2-4.3, 5.2-5.3, 5.5-5.9, 7.8 |
Jones, Rhoades-Catanach, Callaghan, and Kubick, Principles of Taxation for Business and Investment Planning, 2026 Release, McGraw-Hill, 2027.
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 Researchw - 23.1 | |
Part Three: The Measurement of Taxable Income | |||
Chapter | 6 - | Taxable Income from Business Operations - 4.1, 16.9, 16.12, 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 - 4.4, 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 | |
Lind, Lathrope, and Field, Fundamentals of Federal Income Taxation: Cases and Materials, 21st Edition, West Academic Publishing, 2026.
Part 1: Introduction | |||
Chapter | 1 - | Orientation - N/A | |
Part 2: Identification of Income Subject to Taxation | |||
Chapter | 2 - | Gross Income: The Scope of Section 61 - SU 1 | |
Chapter | 3 - | The Exclusion of Gifts and Inheritances - 2.5, 2.8 | |
Chapter | 4 - | Employee Benefits - 1.2, 2.3, 3.5 | |
Chapter | 5 - | Awards - 2.8 | |
Chapter | 6 - | Gain from Dealings in Property - 11.1-11.4, SU 12 | |
Chapter | 7 - | Life Insurance Proceeds and Annuities - 1.5 | |
Chapter | 8 - | Discharge of Indebtedness - 1.1 | |
Chapter | 9 - | Damages, Accident and Health Coverage, and Related Receipts - 2.2, 3.1 | |
Chapter | 10 - | Separation and Divorce - 1.7 | |
Chapter | 11 - | Other Exclusions from Gross Income - SU 2 | |
Part 3: Identification of the Proper Taxpayer | |||
Chapter | 12 - | Assignment of Income - 1.8 | |
Chapter | 13 - | Income Producing Entities - 14.1-14.2 | |
Part 4: Deductions in Computing Taxable Income | |||
Chapter | 14 - | Business Deductions - SU 3 | |
Chapter | 15 - | Deductions for Profit-Making, Nonbusiness Activities - 5.2-5.3 | |
Chapter | 16 - | Deductions Not Limited to Business or Profit-Seeking Activities - SU 6 | |
Chapter | 17 - | Restrictions on Deductions - 4.1-4.4 | |
Chapter | 18 - | Deductions for Individuals Only and the Determination of Taxable Income - SU 6, 7.4-7.6 | |
Part 5: The Year of Inclusion or Deduction | |||
Chapter | 19 - | Fundamental Timing Principles - 19.1-19.5, 19.8 | |
Chapter | 20 - | How Rigid Is the Concept of the Taxable Year? - N/A | |
Part 6: The Characterization of Income and Deductions | |||
Chapter | 21 - | Capital Gains and Losses - SU 11 | |
Chapter | 22 - | Characterization on the Sale of Depreciable Property - SU 12 | |
Chapter | 23 - | Deductions Affected by Characterization Principles - 10.3-10.5 | |
Part 7: Deferral, Disallowance of Losses, and Nonrecognition | |||
Chapter | 24 - | The Interrelationship of Timing and Characterization - 18.5, 19.1-19.5 | |
Chapter | 25 - | Disallowance of Losses - SU 4 | |
Chapter | 26 - | Nonrecognition Provisions - SU 13, 18.7 | |
Part 8: Converting Taxable Income into Tax Liability | |||
Chapter | 27 - | Computations - 7.4, 11.9, 16.12, 21.5, 21.10, 21.14 | |
Part 9: Federal Tax Procedure and Professional Responsibility | |||
Chapter | 28 - | Federal Tax Procedure - SU 23 | |
Chapter | 29 - | Professional Responsibility Issues - SU 22 | |
Murphy, Higgins, and Skalberg, Concepts in Federal Taxation 2022, 29th Edition, Cengage Learning, 2022.
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 - | Nonrecognition Transactions - SU 13 | |
Part V: Income Tax Entities | |||
Chapter | 13 - | Choice of Business Entity – General Tax and Nontax Factors/Formation - 14.1-14.3, 16.1-16.4 | |
Chapter | 14 - | Choice of Business Entity – Operations and Distributions - 14.4-14.9, 16.2-16.11 | |
Chapter | 15 - | Choice of Business Entity – Other Considerations - 14.10, 16.6, SU 17 | |
Part VI: Tax Research | |||
Chapter | 16 - | Tax Research - 23.1 | |
Nellen, Cuccia, Persellin, and Young, South-Western Federal Taxation 2027: Essentials of Taxation: Individuals and Business Entities, 30th Edition, Cengage Learning, 2027.
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 in 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, Nontaxable Exchanges, and Tax-Free Transactions - 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 Taxpayers - 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: Corporations | |||
Chapter | 16 - | Multijurisdictional Taxation - N/A | |
Chapter | 17 - | Business Tax Credits and the Alternative Minimum Tax - 17.10 | |
Chapter | 18 - | Comparative Forms of Doing Business - 14.2 | |
Nellen, Young, Cripe, Lassar, Persellin, and Cuccia, South-Western Federal Taxation 2027: Corporations, Partnerships, Estates and Trusts, 50th Edition, Cengage Learning, 2027.
Part 1: Introduction to Taxation and Business Entities | |||
Chapter | 1 - | Understanding and Working with the Federal Tax Law - 23.1-23.2 | |
Chapter | 2 - | The Deduction for Qualified Business Income for Noncorporate Taxpayers - 6.7 | |
Part 2: Corporations | |||
Chapter | 3 - | Corporations: Introduction and Operating Rules - 16.1-16.2, 16.6-16.14 | |
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 3: Flow-Through Entities | |||
Chapter | 10 - | Partnerships: Formation, Operation, and Basis - SU 14, 15.6-15.7 | |
Chapter | 11 - | Partnerships: Distributions, Transfer of Interests, and Terminations - 15.1-15.5 | |
Chapter | 12 - | S Corporations - 17.12-17.18 | |
Part 4: Advanced Tax Practice Considerations | |||
Chapter | 13 - | Comparative Forms of Doing Business - 14.2 | |
Chapter | 14 - | Taxes in the Financial Statements - 16.12 | |
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 5: 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 | |
Pratt, Kulsrud, and Burton, Corporate, Partnership, Estate and Gift Taxation, 2023 Edition, Van-Griner Publishing, 2022.
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, Kulsrud, and Burton, Federal Taxation, 2023 Edition, Van-Griner Publishing, 2022.
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 - 4.4, 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, Kulsrud, and Burton, Individual Taxation, 2023 Edition, Van-Griner Publishing, 2022.
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 - 4.4, 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 | |
Richardson and Franklin, Pearson’s Federal Taxation 2026: Corporations, Partnerships, Estates & Trusts, 39th Edition, Pearson, 2026.
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 |
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, and Worsham, McGraw-Hill’s Essentials of Federal Taxation, 2025 Release, McGraw-Hill, 2026.
Chapter | 1 - | An Introduction to Tax - SU 23 | |
Chapter | 2 - | Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2, 23.4, 23.7 | |
Chapter | 3 - | Tax Planning Strategies and Related Limitations - N/A | |
Chapter | 4 - | Individual Income Tax Overview, Dependents, and Filing Status - SU 7 | |
Chapter | 5 - | Gross Income and Exclusions - SUs 1-2 | |
Chapter | 6 - | Individual For AGI Deductions - SUs 3-5, SUs 10-11 | |
Chapter | 7 - | Individual From AGI Deductions - SU 6 | |
Chapter | 8 - | Individual Income Tax Computation and Tax Credits - 7.4, 7.7, SU 8 | |
Chapter | 9 - | Business Income, Deductions, and Accounting Methods - SU 3, 16.5, SU 19 | |
Chapter | 10 - | Property Acquisition and Cost Recovery - SUs 9-10 | |
Chapter | 11 - | Property Dispositions - SUs 12-13 | |
Chapter | 12 - | Business Entities Overview - 14.1-14.2, 16.1, 17.12 | |
Chapter | 13 - | Corporate Formations and Operations - SU 16 | |
Chapter | 14 - | Corporate Nonliquidating and Liquidating Distributions - 17.1-17.6 | |
Chapter | 15 - | Forming and Operating Partnerships - SU 14 | |
Chapter | 16 - | Dispositions of Partnership Interests and Partnership Distributions - SU 15 | |
Chapter | 17 - | S Corporations - 17.12-17.18 |
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, and Worsham, McGraw-Hill’s Taxation of Business Entities, 2026 Release, McGraw-Hill, 2026.
Part I: Business-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 - | Business Entities Overview - 14.1-14.3, 16.1 | |
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, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals and Business Entities, 2026 Release, McGraw-Hill, 2027.
Part I: Introduction 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, Dependents, and Filing Status - SU 7 | |
Chapter | 5 - | Gross Income and Exclusions - SUs 1-2 | |
Chapter | 6 - | Individual Deductions - SUs 5-6 | |
Chapter | 7 - | Investments - 4.3-4.4, 5.2-5.3 | |
Chapter | 8 - | Individual Income Tax Computation and Tax Credits - 7.4, 7.8, SU 8 | |
Part III: Business-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 - 1.6, 3.7, 4.5, 6.3 | |
Part V: Entity Overview and Taxation of C Corporations | |||
Chapter | 15 - | Business Entities Overview - 14.1-14.3, 16.1 | |
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 | |
Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals, 2026 Release, McGraw-Hill, 2027.
Part I: Introduction 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, Dependents, 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-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, 4.5, 6.3 | |
Whittenburg and Gill, Income Tax Fundamentals 2026, 44th Edition, Cengage Learning, 2026.
Chapter | 1 - | The Individual Income Tax Return - SU 7 | |
Chapter | 2 - | Gross Income and Exclusions - SUs 1-2 | |
Chapter | 3 - | Business Income and Expenses - 1.6, 3.1-3.4, 3.6, 4.1, 4.3-4.4, 5.1-5.3, 5.5-5.8, 5.10 | |
Chapter | 4 - | Additional Income and the Qualified Business Income Deduction - 1.6, 3.1-3.4, 3.6, 4.1, 4.3-4.4, 5.1-5.3, 5.5-5.8, 5.10 | |
Chapter | 5 - | Deductions for and from AGI - SUs 5-6 | |
Chapter | 6 - | Accounting Periods and Other Taxes - SU 8, SU 15 | |
Chapter | 7 - | Tax Credits - SU 10, 19.8 | |
Chapter | 8 - | Depreciation and Sale of Business Property - SU 11 | |
Chapter | 9 - | Employment Taxes, Estimated Payments, and Retirement Plans - 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 |
Young, Nellen, Persellin, Lassar, Cuccia, and Cripe, South-Western Federal Taxation 2027: Individual Income Taxes, 50th Edition, Cengage Learning, 2027.
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 - 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 - SUs 3-6, 11.8 | |
Chapter | 7 - | Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.1-4.2, 4.5, 6.5, 6.7, 11.5-11.8 | |
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, 20.2-20.4 | |
Chapter | 10 - | Deductions and Losses: Certain Itemized Deductions - SU 6 | |
Chapter | 11 - | Investor Losses - 4.3-4.4, 11.7 | |
Part IV: Special Tax Computation Methods, Tax Credits, and Payment Procedures | |||
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 | |
Young, Persellin, Nellen, Maloney, Cuccia, Lassar, and Cripe, South-Western Federal Taxation 2027: Comprehensive Volume, 50th Edition, Cengage Learning, 2027.
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 - | Computing the Tax - SU 7, 8.1, 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 - SUs 3-6, 11.8 | |
Chapter | 7 - | Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.1-4.2, 4.5, 6.5, 6.7, 11.5-11.8 | |
Chapter | 8 - | Depreciation, Cost Recovery, Amortization, and Depletion - SU 10 | |
Chapter | 9 - | Deductions: Employee and Self-Employed-Related Expenses - 2.3, SU 3, 5.1-5.3, 6.6, 20.2-20.4 | |
Chapter | 10 - | Deductions and Losses: Certain Itemized Deductions - SU 6 | |
Chapter | 11 - | Investor Losses - 4.3-4.4, 11.7 | |
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 | |
Chapter | 14 - | Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions - 9.7, SUs 11-12 | |
Part V: Special Tax Computations and Accounting Periods and Methods | |||
Chapter | 15 - | The Deduction for Qualified Business Income for Noncorporate Taxpayers - 6.7 | |
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, 16.1-16.11, 17.12-17.15, 17.18 | |
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 - SU 14 | |
Chapter | 22 - | S Corporations - 17.12-17.18 | |
Part VIII: Advanced 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 | |