Mastering income tax

Introduction -- Overview of gross income -- Income from performing services -- Gratuitous transfers; transfers between spouses and former -- Gainand loss : basis and amount realized -- Excluded gains -- Life insurance and annuities -- Discharge of indebtedness -- Compensationfor injuriesor sickness -- Miscellaneous inclusions and exclusions -- Overview of deductions and credits -- Business and Income-producing expenses -- Personal expenses -- Lossesfrom discrete events -- Losses from activities -- Taxable year and accounting methods -- Gain and Loss : nonrecognition provisions -- Character of gain and loss; depreciation recapture; Section 1239 -- Capital gains and losses -- Filing status and allocating income -- Income-producing entities.