Introduction
Fringe benefits
Compensation for services
Damages and loss recovery
Tax benefit rule
Gifts and inheritances
Cancellation of debt
Claim of right and illegal income
Annuities, life insurance, and miscellaneous income
Adjusted gross income, itemized deductions, and the standard deduction
Personal and dependent exemption deductions
Installment method
Joint returns, head of household, and surviving
Anticipatory assignment of income and the "Kiddie Tax"
Alimony and child support
Interest expense
State and local taxes
Losses
Medical expenses
Charitable contributions
Business and nonbusiness expenses
Depreciation and amortization
Miscellaneous credits and deductions
Realization and recognition
Capital gains and losses
Quasi-capital assets, recapture of depreciation, and sale of a business
Anticipation of income
Alternative minimum tax
Income in respect of decedent (IRD).