Pearson's Federal Taxation 2023 Individuals

Front Cover
Title Page
Copyright Page
Contents
About the Editors
About the Authors
Preface
Chapter 1 An Introduction to Taxation
	History of Taxation in the United States
		Early Periods
		Revenue Acts from 1913 to the Present
		Revenue Sources
	Types of Tax Rate Structures
		The Structure of Individual Income Tax Rates
		The Structure of Corporate Tax Rates
		Marginal, Average, and Effective Tax Rates for Taxpayers
		Determination of Taxable Income and Tax Due
	Other Types of Taxes
		State and Local Income and Franchise Taxes
		Wealth Transfer Taxes
		Other Types of Taxes
	Criteria for a Tax Structure
		Equity
		Certainty
		Convenience
		Economy
		Simplicity
		Objectives of the Federal Income Tax Law
	Entities in the Federal Income Tax System
		Taxpaying Entities
		Flow-Through Entities
		Other Entities
	Tax Law Sources
	Enactment of a Tax Law
		Steps in the Legislative Process
	Administration of the Tax Law and Tax Practice Issues
		Organization of the Internal Revenue Service
		Enforcement Procedures
		Selection of Returns for Audit
		Statute of Limitations
		Interest
		Penalties
		Administrative Appeal Procedures
	Components of a Tax Practice
		Tax Compliance and Procedure
		Tax Research
		Tax Planning and Consulting
		Personal Financial Planning
	Computer Applications in Tax Practice
		Tax Return Preparation
		Tax Planning Applications
		Tax Research Applications
	Problem Materials
		Discussion Questions
		Problems
		Tax Strategy and Critical Thinking Problem
		Case Study Problem
		Tax Research Problem
Chapter 2 Determination of Tax
	Formula for Individual Income Tax
		Basic Formula
		Definitions
		Tax Formula Illustrated
	Deductions from Adjusted Gross Income
		Itemized Deductions
		Standard Deduction
		Dependency Requirements
		Child Tax Credit and Credit for Other Dependents
	Determining the Amount of Tax
		Filing Status
		Married Filing Jointly
		Surviving Spouse
		Head of Household
		Single Taxpayer
		Married Filing Separately
		Abandoned Spouse
		Children with Unearned Income
		Additional Medicare Tax and Net Investment Income Tax
	Business Income and Business Entities
	Treatment of Capital Gains and Losses
		Definition of Capital Assets
		Tax Treatment of Gains and Losses
	Tax Planning Considerations
		Shifting Income Between Family Members
		Splitting Income
		Maximizing Itemized Deductions
		Filing Joint or Separate Returns
	Compliance and Procedural Considerations
		Who Must File
		Due Dates and Extensions
		Form 1040
		System for Reporting Income
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 3 Gross Income: Inclusions
	Economic, Accounting, and Tax Concepts of Income
		Economic Concept
		Accounting Concept
		Tax Concept of Income
	To Whom Is Income Taxable?
		Assignment of Income
		Allocating Income Between Married People
		Income of Minor Children
	When Is Income Taxable?
		Cash Method
		Accrual Method
		Hybrid Method
	Items of Gross Income: Sec. 61(a)
		Compensation
		Business Income
		Gains from Dealings in Property
		Interest
		Rents and Royalties
		Dividends
		Alimony and Separate Maintenance Payments
		Pensions and Annuities
		Income from Life Insurance and Endowment Contracts
		Income from Discharge of Indebtedness
		Income Passed Through to Taxpayer
		Other Items of Gross Income
		Prizes, Awards, Gambling Winnings, and Treasure Finds
		Illegal Income
		Unemployment Compensation
		Social Security Benefits
		Insurance Proceeds and Court Awards
		Recovery of Previously Deducted Amounts
		Claim of Right
	Tax Planning Considerations
		Shifting Income
		Divorce Settlements
		Prepaid Income
		Taxable, Tax-Exempt, or Tax-Deferred Bonds
		Reporting Savings Bond Interest
		Deferred Compensation Arrangements
	Compliance and Procedural Considerations
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problems
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problem
Chapter 4 Gross Income: Exclusions
	Items That Are Not Income
		Unrealized Income
		Self-Help Income
		Rental Value of Personal-Use Property
		Selling Price of Property
	Major Statutory Exclusions
		Gifts and Inheritances
		Life Insurance Proceeds
		Awards for Meritorious Achievement
		Scholarships and Fellowships
		Distributions from Qualified Tuition Programs
		Payments for Injury and Sickness
		Employee Fringe Benefits
		Foreign-Earned Income Exclusion
		Income from the Discharge of a Debt
		Exclusion for Gain from Small Business Stock
		Other Exclusions
	Tax Planning Considerations
		Employee Fringe Benefits
		Self-Help Income and Use of Personally Owned Property
	Compliance and Procedural Considerations
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 5 Property Transactions: Capital Gains and Losses
	Determination of Gain or Loss
		Realized Gain or Loss
		Recognized Gain or Loss
	Basis Considerations
		Cost of Acquired Property
		Property Received as a Gift: Gifts After 1921
		Property Received from a Decedent
		Property Converted from Personal Use to Business Use
		Allocation of Basis
	Definition of a Capital Asset
		Influence of the Courts
		Other IRC Provisions Relevant to Capital Gains and Losses
	Tax Treatment for Capital Gains and Losses of Noncorporate Taxpayers
		Capital Gains
		Adjusted Net Capital Gains (ANCG)
		Capital Losses
	Tax Treatment of Capital Gains and Losses: Corporate Taxpayers
	Sale or Exchange
		Worthless Securities
		Retirement of Debt Instruments
		Options
		Patents
		Franchises, Trademarks, and Trade Names
		Lease Cancellation Payments
	Holding Period
		Property Received as a Gift
		Property Received from a Decedent
		Nontaxable Exchanges
		Receipt of Nontaxable Stock Dividends and Stock Rights
		Justification for Preferential Treatment of Net Capital Gains
		Mobility of Capital
		Mitigation of the Effects of Inflation and the Progressive Tax System
		Lowers the Cost of Capital
	Tax Planning Considerations
		Selection of Property to Transfer by Gift
		Selection of Property to Transfer at Time of Death
	Compliance and Procedural Considerations
		Documentation of Basis
		Reporting of Capital Gains and Losses on Schedule D
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 6 Deductions and Losses
	Classifying Deductions as For Versus From Adjusted Gross Income (AGI)
	Criteria for Deducting Business and Investment Expenses
		Business or Investment Activity
		Ordinary Expense
		Necessary Expense
		Reasonable Expense
		Expenses and Losses Incurred Directly by the Taxpayer
	General Restrictions on the Deductibility of Expenses
		Capitalization Versus Expense Deduction
		Expenses Related to Exempt Income
		Expenditures Contrary to Public Policy
		Other Expenditures Specifically Disallowed
	Substantiation Requirements
	When an Expense Is Deductible
		Cash Method
		Accrual Method
	Special Disallowance Rules
		Wash Sales
		Transactions Between Related Parties
		Hobby Activities
		Vacation Home
		Expenses of an Office in the Home
	Tax Planning Considerations
		Hobby Versus Business
		Unreasonable Compensation
		Timing of Deductions
	Compliance and Procedural Considerations
		Proper Classification of Deductions
		Proper Substantiation
		Business Versus Hobby
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problems
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problem
		Tax Research Problems
Chapter 7 Business Expenses and Deferred Compensation
	Part I: Self-Employed Expenses
	Business and Rental Real Estate Expenses
	Self-Employed Individual Versus Employee
		Employee Expenses
	Travel Expenses
		Deductibility of Travel Expenses
		Definition of Travel Expenses
		General Qualification Requirements
		Business Versus Pleasure
		Foreign Travel
		Additional Limitations on Travel Expenses
	Transportation Expenses
		Definition and Classification
		Treatment of Automobile Expenses
	Meals and Entertainment Expenses
		Business Meals and Beverages
		Per Diem Allowances for Meals and Lodging
		Business Gifts
	Moving Expenses
	Education Expenses
		Classification of Education Expenses/Credits
		General Requirements for a Deduction
	Office in Home Expenses
		General Requirements for a Deduction
		Deductions and Limitations
	Part II: Deferred Compensation
		Qualified Pension and Profit-Sharing Plans
		Qualification Requirements for a Qualified Plan
		Tax Treatment to Employees and Employers
		Nonqualified Plans
		Employee Stock Options
		Plans for Self-Employed Individuals
		Simplified Employee Pensions (SEP IRAs)
		Simple Retirement Plans
		Individual Retirement Accounts (IRAs)
		Traditional IRA
		Roth IRA
		Coverdell Education Savings Account
		Health Savings Accounts
	Tax Planning Considerations
		Providing Nontaxable Compensation to Employees
		Rollovers to Roth IRA
	Compliance and Procedural Considerations
		Substantiating Travel and Business Meal Expenses
		Reporting Office in Home Expenses
		Qualification of Pension and Profit-Sharing Plans
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problem
		Tax Form/Return Preparation Problem
		Case Study Problems
		Tax Research Problem
Chapter 8 Itemized Deductions
	Medical Expenses
		Qualified Individuals
		Qualified Medical Expenses
		Amount and Timing of Deduction
	Taxes
		Definition of a Tax
		Deductible Taxes
		Limits on Itemized Deductions for State and Local Taxes
		State and Local Income Taxes
		State and Local Sales Taxes
		Personal Property Taxes
		Real Estate Taxes
		Self-Employment Tax
		Nondeductible Taxes
	Interest
		Definition of Interest
		Classification of Interest Expense
		Timing of the Interest Deduction
	Charitable Contributions
		Qualifying Organization
		Type of Property Contributed
		Deduction Limitations
		Application of Carryovers
		Special Rules for Charitable Contributions Made by Corporations
		Summary of Charitable Contributions Deduction Limitations
	Casualty and Theft Losses
	Qualified Business Income Deduction
	Tax Planning Considerations
		Medical Expense Deduction
		Interest Expense Deduction
		Deduction for Charitable Contributions
	Compliance and Procedural Considerations
		Medical Expenses
		Charitable Contributions
		Taxes
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 9 Losses and Bad Debts
	Transactions That May Result in Losses
		Sale or Exchange of Property
		Expropriated, Seized, Confiscated, or Condemned Property
		Abandoned Property
		Worthless Securities
		Demolition of Property
	Classifying the Loss on the Taxpayer’s Tax Return
		Ordinary Versus Capital Loss
		Disallowance Possibilities
	Passive Losses
		Computation of Passive Losses and Credits
		Carryovers
		Definition of a Passive Activity
		Taxpayers Subject to Passive Loss Rules
		Real Estate Businesses
		Other Rental Real Estate Activities
	Casualty and Theft Losses
		Casualty Defined
		Theft Defined
		Deductible Amount of Casualty Loss
		Limitations on Personal-Use Property
		Netting Casualty Gains and Losses on Personal-Use Property
		Casualty Gains and Losses Attributable to Business and Investment Property
		Timing of Casualty Loss Deduction
	Bad Debts
		Bona Fide Debtor-Creditor Relationship
		Taxpayer’s Basis in the Debt
		Debt Must Be Worthless
		Nonbusiness Bad Debts
		Business Bad Debts
		Deposits in Insolvent Financial Institutions
	Net Operating Losses
		Computing the Net Operating Loss for Individuals
		Carryover Periods
		Excess Business Losses
	Tax Planning Considerations
		Bad Debts
		Casualties
	Compliance and Procedural Considerations
		Casualty Losses
		Worthless Securities
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problem
Chapter 10 Depreciation, Cost Recovery, Amortization, and Depletion
	Depreciation and Cost Recovery
		General Considerations
		Depreciation Methods
		Calculation of Depreciation
		MACRS Restrictions
	Amortization
		Sec. 197 Intangibles
		Research and Experimental Expenditures
		Computer Software
	Depletion, Intangible Drilling and Development Costs
		Depletion Methods
		Treatment of Intangible Drilling and Development Costs
	Tax Planning Considerations
		Alternative Depreciation System Under MACRS
		Use of Units of Production Depreciation
		Structuring a Business Combination
	Compliance and Procedural Considerations
		Reporting Cost Recovery, Depreciation, Depletion, and Amortization Deductions
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problem
Chapter 11 Accounting Periods and Methods
	Accounting Periods
		Required Payments and Fiscal Years
		Changes in the Accounting Period
		Returns for Periods of Less than 12 Months
	Overall Accounting Methods
		Cash Receipts and Disbursements Method
		Accrual Method
		Hybrid Method
	Inventories
		Determination of Inventory Cost
	Special Accounting Methods
		Long-Term Contracts
		Installment Sales Method
		Deferred Payment Sales
	Imputed Interest
		Imputed Interest Computation
		Accrual of Interest
		Gift, Shareholder, and Other Loans
	Change in Accounting Methods
		Amount of Change
		Reporting the Amount of the Change
		Obtaining IRS Consent
	Tax Planning Considerations
		Accounting Periods
		Accounting Methods
		Installment Sales
	Compliance and Procedural Considerations
		Reporting Installment Sales on Form 6252
		Procedures for Changing to LIFO
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problem
		Case Study Problems
		Tax Research Problems
Chapter 12 Property Transactions: Nontaxable Exchanges
	Like-Kind Exchanges
		Like-Kind Property Defined
		A Direct Exchange Must Occur
		Three-Party Exchanges
		Receipt of Boot
		Basis of Property Received
		Exchanges Between Related Parties
		Transfer of Non–Like-Kind Property
		Holding Period for Property Received
	Involuntary Conversions
		Involuntary Conversion Defined
		Tax Treatment of Gain Due to Involuntary Conversion into Boot
		Replacement Property
		Obtaining Replacement Property
		Time Requirements for Replacement
	Sale of Principal Residence
		Principal Residence Defined
		Sale of More than One Principal Residence Within a Two-Year Period
		Nonqualified Use After 2008
		Involuntary Conversion of a Principal Residence
	Tax Planning Considerations
		Avoiding the Like-Kind Exchange Provisions
		Sale of a Principal Residence
	Compliance and Procedural Considerations
		Reporting of Involuntary Conversions
		Reporting of Sale or Exchange of a Principal Residence
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problem
		Tax Form/Return Preparation Problems
		Case Study Problem
		Tax Research Problems
Chapter 13 Property Transactions: Section 1231 and Recapture
	Overview of Basic Tax Treatment for Sec. 1231
		Net Gains
		Net Losses
		Tax Rate for Net Sec. 1231 Gain
	Section 1231 Property
		Section 1231 Property Defined
		Real or Depreciable Property Used in Trade or Business
		Involuntary Conversions
		Condemnations
		Other Involuntary Conversions
	Procedure for Sec. 1231 Treatment
	Recapture Provisions of Sec. 1245
		Purpose of Sec. 1245
	Recapture Provisions of Sec. 1250
		Purpose of Sec. 1250
		Section 1250 Property Defined
		Unrecaptured Section 1250 Gain
		Taxation of Gains on Sale or Exchange of Depreciable Real Property
		Low-Income Housing
	Additional Recapture for Corporations
		Summary of Secs. 1231, 1245, and 1250 Gains
	Recapture Provisions—Other Applications
		Gifts of Property Subject to Recapture
		Transfer of Property Subject to Recapture at Death
		Charitable Contributions
		Like-Kind Exchanges
		Involuntary Conversions
		Installment Sales
		Section 179 Expensing Election
		Conservation and Land Clearing Expenditures
		Intangible Drilling Costs and Depletion
		Gain on Sale of Depreciable Property Between Related Parties
	Tax Planning Considerations
		Avoiding the Recapture Provisions
	Compliance and Procedural Considerations
		Reporting Sec. 1231 Gains and Losses on Form 4797
		Reporting Gains Recaptured as Ordinary Income on Form 4797
		Reporting Casualty or Theft Gain or Loss on Form 4684
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problem
Chapter 14 Special Tax Computation Methods, Tax Credits, and Payment of Tax
	Alternative Minimum Tax
		AMT Computation
		AMT Tax Rates and Brackets
		AMT Exemption Amount
		AMT Tax Preference Items
		AMT Adjustments
		AMT Credits
		Summary Illustration of the AMT Computation
	Self-Employment Tax
		What Constitutes Self-Employment Income
	Personal and Business Tax Credits
		Use and Importance of Tax Credits
		Value of a Credit Versus a Deduction
		Nonrefundable Personal Tax Credits
		Foreign Tax Credit
		Business Related Tax Credits
		Refundable Personal Credits
	Provisions Related to Health Insurance
		Health Insurance Premium Assistance Credit (Also Known as Premium Tax Credit)
	Payment of Taxes
		Withholding of Taxes
		Estimated Tax Payments
	Tax Planning Considerations
		Avoiding the Alternative Minimum Tax
		Avoiding the Underpayment Penalty for Estimated Tax
		Cash-Flow Considerations
		Use of General Business Tax Credits
		Foreign Tax Credits and the Foreign Earned Income Exclusion
	Compliance and Procedural Considerations
		Alternative Minimum Tax (AMT) Filing Procedures
		Withholdings and Estimated Tax Payments
		General Business Tax Credits
		Nonrefundable Personal Tax Credits
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problem
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problem
Chapter 15 Tax Research
	Overview of Tax Research
	Steps in the Tax Research Process
	Importance of the Facts to the Tax Consequences
		Creating a Factual Situation Favorable to the Taxpayer
	The Sources of Tax Law
		The Legislative Process
		The Internal Revenue Code
		Treasury Regulations
		Administrative Pronouncements
		Judicial Decisions
		Tax Treaties
		Tax Periodicals
	Tax Services
	The Internet as a Research Tool
		Keyword Searches
		Search by Citation
		Noncommercial Internet Services
	Citators
		Using the Citator
	Professional Guidelines for Tax Services
		Treasury Department Circular 230
		AICPA’s Statements on Tax Standards
	Sample Work Papers and Client Letter
	Problem Materials
		Discussion Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problem
		Case Study Problem
		Tax Research Problems
Chapter 16 Corporations
	Definition of a Corporation
		Similarities and Differences Between the Taxation of Corporations and Individuals
	Specific Rules Applicable to Corporations
		Capital Gains and Losses
		Dividends-Received Deduction
		Net Operating Losses
		Charitable Contributions
		Compensation Deduction Limitation for Publicly Held Corporations
	Computation of Tax
		Computation of Taxable Income
		Computation of Regular Tax
		The Corporate Alternative Minimum Tax (AMT) and the Minimum Tax Credit (MTC)
		Penalty Taxes
		Computation of Tax for Controlled Groups
		Consolidated Returns
	Transfers of Property to Controlled Corporations
		Section 351 Nonrecognition Requirements
		Basis Considerations
		Treatment of Liabilities
		Corporate Capital Structure
	Earnings and Profits
		Calculation of Earnings and Profits
		Current Versus Accumulated E&P
	Noncash Distributions
		Tax Consequences to the Shareholders
		Tax Consequences to the Distributing Corporation
		Stock Redemptions
		Determining Whether a Redemption Is a Dividend or Capital Gain
	Corporate Distributions in Complete Liquidation
		Tax Consequences to the Liquidating Corporation
		Tax Consequences to the Shareholders
		Section 332: Liquidation of a Subsidiary Corporation
	Tax Planning Considerations
		Capital Structure and Section 1244
		Dividend Policy
		Use of Losses
		Charitable Contributions
		Dividends-Received Deduction
		Reduced Taxes on Taxpayer Stock Sales
	Compliance and Procedural Considerations
		Filing Requirements
		Schedule M-1 and M-2 Reconciliations
		Schedule M-3 Reconciliation
		Maintenance of E&P Records
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 17 Partnerships and S Corporations
	Types of Pass-Through Entities
		Partnerships
		S Corporations
		Limited Liability Companies
		Limited Liability Partnerships
	Taxation of Partnerships
		Formation of a Partnership
		Partnership Operations
		Special Allocations
		Allocation of Partnership Income, Deductions, Losses, and Credits to Partners
		Basis Adjustments for Operating Items
		Special Deductions and Limitations
		Limitations on Losses and Restoration of Basis
		Transactions Between a Partner and the Partnership
		Partnership Distributions
		Sale of a Partnership Interest
		Optional and Mandatory Basis Adjustments
		Partnership Elections
	Taxation of S Corporations
		Qualification Requirements
		Election Requirements
		Termination Conditions
		S Corporation Operations
		Basis Adjustments to S Corporation Stock
		S Corporation Losses and Limitations
		Other S Corporation Considerations
	Tax Planning Considerations
		Use of Operating Losses
		Income Shifting Among Family Members
		Optional Basis Adjustment Election Under Sec. 754
	Compliance and Procedural Considerations
		Partnership Filing Requirements and Elections
		Reporting Partnership Items on Form 1065
		S Corporation Filing Requirements and Accounting Method Elections
		Reporting S Corporation Items on Form 1120-S
		Comparison of Alternative Forms of Business Organizations
	Problem Materials
		Discussion Questions
		Issue Identification Questions
		Problems
		Comprehensive Problem
		Tax Strategy and Critical Thinking Problems
		Tax Form/Return Preparation Problems
		Case Study Problems
		Tax Research Problems
Chapter 18 Taxes and Investment Planning
	Investment Models
		The Current Model
		The Deferred Model
		The Exempt Model
		The Pension Model
		Multiperiod Strategies
		Summary and Comparison of Basic Investment Models
	Other Applications of Investment Models
		Roth Conversion Decision
		Pass-Through Entity Versus C Corporation
	Implicit Taxes and Clienteles
	Problem Materials
		Discussion Questions
		Problems
Quick Reference: 2022 Tax Rate Schedules and Other Key Numbers
Tables: 2021 Tax Tables and Rate Schedules and 2022 Withholding Tables (Partial) T-1
Appendix A Tax Research Working Paper File
Appendix B Tax Forms
Appendix C MACRS Tables
Appendix D Glossary
Appendix E AICPA Statements on Standards for Tax Services Nos. 1–7
Appendix F Index of Code Sections
Appendix G Index of Treasury Regulations
Appendix H Index of Government Promulgations
Appendix I Index of Court Cases
Appendix J Subject Index