This is completed downloadable of McGraw-Hill’s Taxation of Individuals and Business Entities 2014 Edition Spilker 5th Edition Test Bank
Product Details:
- ISBN-10 : 0077726111
- ISBN-13 : 978-0077726119
- Author:
McGraw-Hill’s Taxation Series continues to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum.
With over 275 schools adopting the 4th edition, McGraw-Hill’s Taxation of Individuals and Business Entities resonates with instructors who were in need of a bold and innovative approach to teaching tax. 350 professors have contributed 370 book reviews, in addition to 20 focus groups and symposia. These instructors were impressed on the book’s organization, pedagogy, and unique features that are a testament to the grassroots nature of this book’s development.
Table of Content:
- Chapter 1: An Introduction to Tax
- Chapter 1 Introduction
- Who Cares About Taxes and Why?
- What Qualifies as a Tax?
- How to Calculate a Tax
- Different Ways to Measure Tax Rates
- Tax Rate Structures
- Proportional Tax Rate Structure
- Progressive Tax Rate Structure
- Regressive Tax Rate Structure
- Types of Taxes
- Federal Taxes
- State and Local Taxes
- Implicit Taxes
- Evaluating Alternative Tax Systems
- Sufficiency
- Equity
- Certainty
- Convenience
- Economy
- Evaluating Tax Systems—The Trade-Offs
- Conclusion
- Chapter 1: Summary
- Chapter 1: Key Terms
- Chapter 1: Discussion Questions
- Chapter 1: Problems
- Chapter 2: Tax Compliance, the IRS, and Tax Authorities
- Chapter 2 Introduction
- Taxpayer Filing Requirements
- Tax Return Due Date and Extensions
- Statute of Limitations
- IRS Audit Selection
- Types of Audits
- Tax Law Sources
- Legislative Sources: Congress and the Constitution
- Judicial Sources: The Courts
- Administrative Sources: The U.S. Treasury
- Tax Research
- Step 1: Understand Facts
- Step 2: Identify Issues
- Step 3: Locate Relevant Authorities
- Step 4: Analyze Tax Authorities
- Step 5: Document and Communicate the Results
- Tax Professional Responsibilities
- Taxpayer and Tax Return Preparer Penalties
- Conclusion
- Chapter 2: Summary
- Chapter 2: Key Terms
- Chapter 2: Discussion Questions
- Chapter 2: Problems
- Chapter 3: Tax Planning Strategies and Related Limitations
- Chapter 3 Introduction
- Basic Tax Planning Overview
- Timing Strategies
- Present Value of Money
- The Timing Strategy When Tax Rates Are Constant
- The Timing Strategy When Tax Rates Change
- Income-Shifting Strategies
- Transactions between Family Members and Limitations
- Transactions between Owners and Their Businesses and Limitations
- Income Shifting across Jurisdictions and Limitations
- Conversion Strategies
- Limitations of Conversion Strategies
- Additional Limitations to Tax Planning Strategies: Judicially Based Doctrines
- Tax Avoidance versus Tax Evasion
- Conclusion
- Chapter 3: Summary
- Chapter 3: Key Terms
- Chapter 3: Discussion Questions
- Chapter 3: Problems
- Chapter 4: Individual Income Tax Overview, Dependents, and Filing Status
- Chapter 4 Introduction
- The Individual Income Tax Formula
- Gross Income
- Character of Income
- Deductions
- Income Tax Calculation
- Other Taxes
- Tax Credits
- Tax Prepayments
- Dependents of the Taxpayer
- Dependency Requirements
- Filing Status
- Married Filing Jointly and Married Filing Separately
- Qualifying Widow or Widower (Surviving Spouse)
- Single
- Head of Household
- Summary of Income Tax Formula
- Conclusion
- Appendix A: Dependency Exemption Flowchart (Part I)
- Appendix B: Qualifying Person for Head of Household Filing Status Flowchart
- Appendix C: Determination of Filing Status Flowchart
- Chapter 4: Summary
- Chapter 4: Key Terms
- Chapter 4: Discussion Questions
- Chapter 4: Problems
- Chapter 4: Comprehensive Problems
- Chapter 5: Gross Income and Exclusions
- Chapter 5 Introduction
- Realization and Recognition of Income
- What Is Included in Gross Income?
- Other Income Concepts
- When Do Taxpayers Recognize Income?
- Who Recognizes the Income?
- Types of Income
- Income from Services
- Income from Property
- Other Sources of Gross Income
- Exclusion Provisions
- Common Exclusions
- Education-Related Exclusions
- Exclusions That Mitigate Double Taxation
- Sickness and Injury-Related Exclusions
- Deferral Provisions
- Income Summary
- Conclusion
- Appendix: 2021 Social Security Worksheet from Form 1040 Instructions
- Chapter 5: Summary
- Chapter 5: Key Terms
- Chapter 5: Discussion Questions
- Chapter 5: Problems
- Chapter 5: Comprehensive Problems
- Chapter 6: Individual Deductions
- Chapter 6 Introduction
- Deductions for AGI
- Deductions Directly Related to Business Activities
- Deductions Indirectly Related to Business Activities
- Deductions Subsidizing Specific Activities
- Summary: Deductions for AGI
- Deductions from AGI: Itemized Deductions
- Medical Expenses
- Taxes
- Interest
- Charitable Contributions
- Special 2021 From AGI Charitable Contribution Deduction for Taxpayers Not Itemizing Deductions
- Casualty and Theft Losses on Personal-Use Assets
- Other Itemized Deductions
- Summary of Itemized Deductions
- The Standard Deduction
- Standard Deduction
- Deduction for Qualified Business Income
- Deduction for Qualified Business Income
- Limitations
- Taxable Income Summary
- Conclusion
- Chapter 6: Summary
- Chapter 6: Key Terms
- Chapter 6: Discussion Questions
- Chapter 6: Problems
- Chapter 6: Comprehensive Problems
- Chapter 7: Investments
- Chapter 7 Introduction
- Investments Overview
- Portfolio Income: Interest and Dividends
- Interest
- Dividends
- Portfolio Income: Capital Gains and Losses
- Types of Capital Gains and Losses
- Limits for Capital Loss Deductions
- Balancing Tax Planning Strategies for Capital Assets with Other Goals
- Portfolio Income Summary
- Investment Interest Expense and Net Investment Income Tax
- Net Investment Income Tax
- Passive Activity Income and Losses
- Passive Activity Definition
- Income and Loss Categories
- Rental Real Estate Exception to the Passive Activity Loss Rules
- Net Investment Income Tax on Net Passive Income
- Conclusion
- Appendix A: detailed step-by-step guide to the capital gains netting process
- Chapter 7: Summary
- Chapter 7: Key Terms
- Chapter 7: Discussion Questions
- Chapter 7: Problems
- Chapter 7: Comprehensive Problem
- Chapter 8: Individual Income Tax Computation and Tax Credits
- Chapter 8 Introduction
- Regular Federal Income Tax Computation
- Tax Rate Schedules
- Marriage Penalty or Benefit
- Exceptions to the Basic Tax Computation
- Alternative Minimum Tax
- Alternative Minimum Tax Formula
- Additional Taxes
- Employment and Self-Employment Taxes
- Tax Credits
- Nonrefundable Personal Credits
- Refundable Personal Credits
- Business Tax Credits
- Tax Credit Summary
- Credit Application Sequence
- Taxpayer Prepayments and Filing Requirements
- Prepayments
- Filing Requirements
- Tax Summary
- Conclusion
- Chapter 8: Summary
- Chapter 8: Key Terms
- Chapter 8: Discussion Questions
- Chapter 8: Problems
- Chapter 8: Comprehensive Problems
- Chapter 9: Business Income, Deductions, and Accounting Methods
- Chapter 9 Introduction
- Business Gross Income
- Gross Receipts Test for Determining Small Businesses
- Business Deductions
- Ordinary and Necessary
- Reasonable in Amount
- Limitations on Business Deductions
- Expenditures against Public Policy
- Political Contributions and Lobbying Costs
- Capital Expenditures
- Expenses Associated with the Production of Tax-Exempt Income
- Personal Expenditures
- Mixed-Motive Expenditures
- Limitation on Business Interest Deductions
- Losses on Dispositions of Business Property
- Business Casualty Losses
- Accounting Periods
- Accounting Methods
- Financial and Tax Accounting Methods
- Overall Accounting Method
- Accrual Income
- Taxation of Advance Payments of Income (Unearned Income)
- Inventories
- Accrual Deductions
- Comparison of Accrual and Cash Methods
- Adopting an Accounting Method
- Changing Accounting Methods
- Conclusion
- Chapter 9: Summary
- Chapter 9: Key Terms
- Chapter 9: Discussion Questions
- Chapter 9: Problems
- Chapter 9: Comprehensive Problems
- Chapter 10: Property Acquisition and Cost Recovery
- Chapter 10 Introduction
- Cost Recovery and Tax Basis for Cost Recovery
- Basis for Cost Recovery
- Depreciation
- Personal Property Depreciation
- Real Property
- Special Rules Relating to Cost Recovery
- Depreciation for the Alternative Minimum Tax
- Depreciation Summary
- Amortization
- Section 197 Intangibles
- Organizational Expenditures and Start-Up Costs
- Research and Experimentation Expenditures
- Patents and Copyrights
- Amortizable Intangible Asset Summary
- Depletion
- Conclusion
- Appendix A: MACRS Tables
- Chapter 10: Summary
- Chapter 10: Key Terms
- Chapter 10: Discussion Questions
- Chapter 10: Problems
- Chapter 10: Comprehensive Problems
- Chapter 11: Property Dispositions
- Chapter 11 Introduction
- Dispositions
- Amount Realized
- Determination of Adjusted Basis
- Realized Gain or Loss on Disposition
- Recognized Gain or Loss on Disposition
- Character of Gain or Loss
- Ordinary Assets
- Capital Assets
- Section 1231 Assets
- Depreciation Recapture
- Section 1245 Property
- Section 1250 Depreciation Recapture for Real Property
- Other Provisions Affecting the Rate at Which Gains Are Taxed
- Unrecaptured §1250 Gain for Individuals
- Characterizing Gains on the Sale of Depreciable Property to Related Persons
- Calculating Net §1231 Gains or Losses
- Section 1231 Look-Back Rule
- Gain or Loss Summary
- Tax-Deferred Transactions
- Like-Kind Exchanges
- Involuntary Conversions
- Installment Sales
- Gains Ineligible for Installment Reporting
- Other Tax-Deferred Provisions
- Related-Person Loss Disallowance Rules
- Conclusion
- Chapter 11: Summary
- Chapter 11: Key Terms
- Chapter 11: Discussion Questions
- Chapter 11: Problems
- Chapter 11: Comprehensive Problems
- Chapter 12: Compensation
- Chapter 12 Introduction
- Salary and Wages
- Employee Considerations for Salary and Wages
- Employer Considerations for Salary and Wages
- Equity-Based Compensation
- Stock Options
- Restricted Stock
- Equity-Based Compensation Summary
- Fringe Benefits
- Taxable Fringe Benefits
- Nontaxable Fringe Benefits
- Tax Planning with Fringe Benefits
- Fringe Benefits Summary
- Conclusion
- Chapter 12: Summary
- Chapter 12: Key Terms
- Chapter 12: Discussion Questions
- Chapter 12: Problems
- Chapter 12: Comprehensive Problems
- Chapter 13: Retirement Savings and Deferred Compensation
- Chapter 13 Introduction
- Employer-Provided Qualified Plans
- Defined Benefit Plans
- Vesting
- Distributions
- Nontax Considerations
- Defined Contribution Plans
- Employer Matching
- Contribution Limits
- Vesting
- After-Tax Cost of Contributions to Traditional (non-Roth) Defined Contribution Plans
- Distributions from Traditional Defined Contribution Plans
- After-Tax Rates of Return for Traditional Defined Contribution Plans
- Roth 401(k) Plans
- Comparing Traditional Defined Contribution Plans and Roth 401(k) Plans
- Nonqualified Deferred Compensation Plans
- Nonqualified Plans versus Qualified Defined Contribution Plans
- Employee Considerations
- Employer Considerations
- Individually Managed Qualified Retirement Plans
- Individual Retirement Accounts
- Traditional IRAs
- Roth IRAs
- Converting a Traditional IRA to a Roth IRA
- Comparing Traditional and Roth IRAs
- Self-Employed Retirement Accounts
- Simplified Employee Pension (SEP) IRA
- Individual 401(k) Plans
- Saver’s Credit
- Conclusion
- Appendix A: Traditional IRA Deduction Limitations
- (Page 2) Traditional IRA Deduction Limitations
- Appendix B: Roth IRA Contribution Limits
- Chapter 13: Summary
- Chapter 13: Key Terms
- Chapter 13: Discussion Questions
- Chapter 13: Problems
- Chapter 13: Comprehensive Problems
- Chapter 14: Tax Consequences of Home Ownership
- Chapter 14 Introduction
- Is a Dwelling Unit a Principal Residence, Residence, or Nonresidence?
- Personal Use of the Home
- Exclusion of Gain on Sale of Personal Residence
- Home Mortgage Interest Deduction
- Real Property Taxes
- Rental Use of the Home
- Residence with Minimal Rental Use
- Residence with Significant Rental Use (Vacation Home)
- Nonresidence (Rental Property)
- Business Use of the Home
- Direct versus Indirect Expenses
- Limitations on Deductibility of Expenses
- Conclusion
- Appendix A: Flowchart of Tax Rules Relating to Home Used for Rental Purposes (page 1)
- Appendix B: Sample Settlement Statement for the Jeffersons (page 1)
- Chapter 14: Summary
- Chapter 14: Key Terms
- Chapter 14: Discussion Questions
- Chapter 14: Problems
- Chapter 14: Comprehensive Problems
- Chapter 15: Business Entities Overview
- Chapter 15 Introduction
- Business Entity Legal Classification and Nontax Characteristics
- Legal Classification
- Nontax Characteristics
- Business Entity Tax Classification
- Business Entity Tax Characteristics
- Taxation of Business Entity Income
- Other Tax Characteristics
- Converting to Other Business Entity Types
- Conclusion
- Chapter 15: Summary
- Chapter 15: Key Terms
- Chapter 15: Discussion Questions
- Chapter 15: Problems
- Chapter 15: Comprehensive Problems
- Chapter 16: Corporate Operations
- Chapter 16 Introduction
- Corporate Taxable Income Formula
- Accounting Periods and Methods
- Computing Corporate Taxable Income
- Book–Tax Differences
- Corporate-Specific Deductions and Associated Book–Tax Differences
- Taxable Income Summary
- Corporate Income Tax Liability
- Compliance
- Corporate Tax Return Due Dates and Estimated Taxes
- Conclusion
- Chapter 16: Summary
- Chapter 16: Key Terms
- Chapter 16: Discussion Questions
- Chapter 16: Problems
- Chapter 16: Comprehensive Problems
- Chapter 17: Accounting for Income Taxes
- Chapter 17 Introduction
- Accounting for Income Taxes and the Income Tax Provision Process
- Why Is Accounting for Income Taxes So Complex?
- Objectives of ASC 740
- The Income Tax Provision Process
- Calculating a Company’s Income Tax Provision
- Step 1: Identify All Permanent and Temporary Differences and Tax Carryover Amounts and Calculate the Current Income Tax Provision (ASC 740 Objective 1)
- Step 2: Determine the Ending Balances in the Balance Sheet Deferred Tax Asset and Liability Accounts (ASC 740 Objective 2)
- Step 3: Calculate the Deferred Income Tax Provision and the Total Income Tax Provision
- Determining Whether a Valuation Allowance Is Needed
- Step 4: Evaluate the Need for a Valuation Allowance for Gross Deferred Tax Assets
- Determining the Need for a Valuation Allowance
- Accounting for Uncertainty in Income Tax Positions
- Step 5: Evaluate the Need for an Uncertain Tax Benefit Reserve
- Application of ASC Topic 740 to Uncertain Tax Positions
- Subsequent Events
- Interest and Penalties
- Disclosures of Uncertain Tax Positions
- Schedule UTP (Uncertain Tax Position) Statement
- Financial Statement Disclosure and Computing a Corporation’s Effective Tax Rate
- Balance Sheet Classification
- Income Tax Footnote Disclosure
- Interim Period Effective Tax Rates
- FASB Projects Related to Accounting for Income Taxes
- Conclusion
- Chapter 17: Summary
- Chapter 17: Key Terms
- Chapter 17: Discussion Questions
- Chapter 17: Problems
- Chapter 17: Comprehensive Problems
- Chapter 18: Corporate Taxation: Nonliquidating Distributions
- Chapter 18 Introduction
- Taxation of Property Distributions
- Determining the Dividend Amount from Earnings and Profits
- Overview
- Dividends Defined
- Computing Earnings and Profits
- Ordering of E&P Distributions
- Distributions of Noncash Property to Shareholders
- Stock Distributions
- Tax Consequences to Shareholders Receiving a Stock Distribution
- Stock Redemptions
- The Form of a Stock Redemption
- Redemptions That Reduce a Shareholder’s Ownership Interest
- Tax Consequences to the Distributing Corporation
- Partial Liquidations
- Conclusion
- Chapter 18: Summary
- Chapter 18: Key Terms
- Chapter 18: Discussion Questions
- Chapter 18: Problems
- Chapter 18: Comprehensive Problems
- Chapter 19: Corporate Formation, Reorganization, and Liquidation
- Chapter 19 Introduction
- Review of the Taxation of Property Dispositions
- Tax-Deferred Transfers of Property to a Corporation
- Transactions Subject to Tax Deferral
- Meeting the Section 351 Tax Deferral Requirements
- Tax Consequences When a Shareholder Receives No Boot
- Tax Consequences When a Shareholder Receives Boot
- Assumption of Shareholder Liabilities by the Corporation
- Tax Consequences to the Transferee Corporation
- Other Issues Related to Incorporating an Ongoing Business
- Contributions to Capital
- Section 1244 Stock
- Taxable and Tax-Deferred Corporate Acquisitions
- The Acquisition Tax Model
- Tax Consequences to a Corporate Acquisition
- Taxable Acquisitions
- Tax-Deferred Acquisitions
- Judicial Doctrines That Underlie All Tax-Deferred Reorganizations
- Type A Asset Acquisitions
- Type B Stock-for-Stock Reorganizations
- Complete Liquidation of a Corporation
- Tax Consequences to the Shareholders in a Complete Liquidation
- Tax Consequences to the Liquidating Corporation in a Complete Liquidation
- Conclusion
- Chapter 19: Summary
- Chapter 19: Key Terms
- Chapter 19: Discussion Questions
- Chapter 19: Problems
- Chapter 19: Comprehensive Problems
- Chapter 20: Forming and Operating Partnerships
- Chapter 20 Introduction
- Flow-Through Entities Overview
- Aggregate and Entity Concepts
- Partnership Formations and Acquisitions of Partnership Interests
- Acquiring Partnership Interests When Partnerships Are Formed
- Acquisitions of Partnership Interests after Formation
- Partnership Accounting: Tax Elections, Accounting Periods, and Accounting Methods
- Tax Elections
- Accounting Periods
- Accounting Methods
- Reporting the Results of Partnership Operations
- Ordinary Business Income (Loss) and Separately Stated Items
- Net Investment Income Tax
- Allocating Partners’ Shares of Income and Loss
- Partnership Compliance Issues
- Adjusting a Partner’s Tax Basis in Partnership Interest
- Cash Distributions in Operating Partnerships
- Loss Limitations
- Tax-Basis Limitation
- At-Risk Amount Limitation
- Passive Activity Loss Limitation
- Excess Business Loss Limitation
- Conclusion
- Chapter 20: Summary
- Chapter 20: Key Terms
- Chapter 20: Discussion Questions
- Chapter 20: Problems
- Chapter 20: Comprehensive Problems
- Chapter 21: Dispositions of Partnership Interests and Partnership Distributions
- Chapter 21 Introduction
- Basics of Sales of Partnership Interests
- Seller Issues
- Buyer and Partnership Issues
- Basics of Partnership Distributions
- Operating Distributions
- Liquidating Distributions
- Disproportionate Distributions
- Special Basis Adjustments
- Special Basis Adjustments for Dispositions
- Special Basis Adjustments for Distributions
- Conclusion
- Chapter 21: Summary
- Chapter 21: Key Terms
- Chapter 21: Discussion Questions
- Chapter 21: Problems
- Chapter 21: Comprehensive Problems
- Chapter 22: S Corporations
- Chapter 22 Introduction
- S Corporation Elections
- Formations
- S Corporation Qualification Requirements
- S Corporation Election
- S Corporation Terminations
- Voluntary Terminations
- Involuntary Terminations
- Short Tax Years
- S Corporation Reelections
- Operating Issues
- Accounting Methods and Periods
- Income and Loss Allocations
- Separately Stated Items
- Shareholder’s Basis
- Loss Limitations
- Self-Employment Income
- Net Investment Income Tax
- Fringe Benefits
- Distributions
- Operating Distributions
- Liquidating Distributions
- S Corporation Taxes and Filing Requirements
- Built-in Gains Tax
- Excess Net Passive Income Tax
- LIFO Recapture Tax
- Estimated Taxes
- Filing Requirements
- Comparing C and S Corporations and Partnerships
- Conclusion
- Chapter 22: Summary
- Chapter 22: Key Terms
- Chapter 22: Discussion Questions
- Chapter 22: Problems
- Chapter 22: Comprehensive Problems
- Chapter 23: State and Local Taxes
- Chapter 23 Introduction
- State and Local Taxes
- Sales and Use Taxes
- Sales Tax Nexus
- Sales Tax Liability
- Income Taxes
- Income Tax Nexus
- Entities Included on Income Tax Return
- State Taxable Income
- Dividing State Tax Base among States
- State Income Tax Liability
- Nonincome-Based Taxes
- Conclusion
- Chapter 23: Summary
- Chapter 23: Key Terms
- Chapter 23: Discussion Questions
- Chapter 23: Problems
- Chapter 23: Comprehensive Problems
- Chapter 24: The U.S. Taxation of Multinational Transactions
- Chapter 24 Introduction
- The U.S. Framework for Taxing Multinational Transactions
- U.S. Taxation of a Nonresident
- Definition of a Resident for U.S. Tax Purposes
- Overview of the U.S. Foreign Tax Credit System
- U.S. Source Rules for Gross Income and Deductions
- Source-of-Income Rules
- Source-of-Deduction Rules
- Operating Abroad through a Foreign Corporation
- Treaties
- Foreign Tax Credits
- FTC Limitation Categories of Taxable Income
- Creditable Foreign Taxes
- Planning for International Operations
- Check-the-Box Hybrid Entities
- U.S. Anti-Deferral Rules
- Definition of a Controlled Foreign Corporation
- Definition of Subpart F Income
- Planning to Avoid Subpart F Income
- Global Intangible Low-Taxed Income
- Base Erosion and Profit-Shifting Initiatives around the World
- Conclusion
- Chapter 24: Summary
- Chapter 24: Key Terms
- Chapter 24: Discussion Questions
- Chapter 24: Problems
- Chapter 24: Comprehensive Problems
- Chapter 25: Transfer Taxes and Wealth Planning
- Chapter 25 Introduction
- Introduction to Federal Transfer Taxes
- Beginnings
- Common Features of Integrated Transfer Taxes
- The Federal Gift Tax
- Transfers Subject to Gift Tax
- Taxable Gifts
- Computation of the Gift Tax
- The Federal Estate Tax
- The Gross Estate
- The Taxable Estate
- Computation of the Estate Tax
- Wealth Planning Concepts
- The Generation-Skipping Tax
- Income Tax Considerations
- Transfer Tax Planning Techniques
- Integrated Wealth Plans
- Conclusion
- Chapter 25: Summary
- Chapter 25: Key Terms
- Chapter 25: Discussion Questions
- Chapter 25: Problems
- Chapter 25: Comprehensive Problems
- Appendix A: Tax Forms
- Appendix A: Tax Forms
- Appendix B: Tax Terms Glossary
- Appendix B: Tax Terms Glossary
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- K
- L
- M
- N
- O
- P
- Q
- R
- S
- T
- U
- V
- W
- Z
- Appendix C: Tax Rates
- Tax Rates
- Code Index
- Code Index
- Subject Index
- Subject Index
- Additional Student Resources
- Additional Student Resources
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- A Form 4562 Shows Page 1 of Depreciation and Amortization Text Alternative (FM)
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- A Flowchart for Dependency Exemption (Part 1) Text Alternative (Appendix A)
- A Flowchart for Dependency Exemption (Part 2) Text Alternative (Appendix A)
- A Flowchart Shows the Qualifying Person Text Alternative (Appendix B)
- A Flowchart Shows the Determination Text Alternative (Appendix C)
- Exhibit 5-5 Text Alternative (Chapter 5)
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- A Chart Shows Social Security Benefits Text Alternative (Appendix)
- A Flowchart Shows the Qualifying Persno Text Alternative (Chapter 7)
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- A Flowchart Shows Page 1 of Traditional IRA Text Alternative (Appendix A)
- A Flowchart Shows Page 2 of Traditional IRA Text Alternative (Appendix A)
- A Flowchart Shows Appendix Text Alternative (Appendix B)
- Exhibit 14-3 Text Alternative (Chapter 14)
- Exhibit 14-5 Text Alternative (Chapter 14)
- Exhibit 14-6 Text Alternative (Chapter 14)
- Exhibit 14-8 Text Alternative (Chapter 14)
- A Flowchart Shows Tax Rules Relating to Home Text Alternative (Appendix A)
- A Flowchart Shows Tax Rules Relating to Home Text Alternative (Appendix A)
- A Sample Including 3 Sections Shows Page 1 Text Alternative (Appendix B)
- A Sample Including 7 Sections Shows Page 2 Text Alternative (Appendix B)
- Exhibit 15-2 Text Alternative (Chapter 15)
- Exhibit 16-9 Text Alternative (Chapter 16)
- Exhibit 16-10 Text Alternative (Chapter 16)
- Exhibit 18-2 Text Alternative (Chapter 18)
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- Exhibit 21-2 Text Alternative (Chapter 21)
- Exhibit 22-3, PART I Text Alternative (Chapter 22)
- Exhibit 22-3, PART II Text Alternative (Chapter 22)
- Exhibit 22-3, PART III Text Alternative (Chapter 22)
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- Exhibit 24-1 (continued) Text Alternative (Chapter 24)
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