PART ONE: Exploring the Tax Environment 
Chapter 1:  Taxes and Taxing Jurisdictions  
Chapter 2: Policy Standards for a Good Tax 

PART TWO: Fundamentals of Tax Planning 
Chapter 3: Taxes as Transaction Costs  
Chapter 4: Maxims of Income Tax Planning  
Chapter 5: Tax Research  

PART THREE: The Measurement of Taxable Income 
Chapter 6:  Taxable Income from Business Operations  
Chapter 7: Property Acquisitions and Cost Recovery Deductions  
Appendix 7–A Midquarter Convention Tables 
Chapter 8: Property Dispositions  
Chapter 9: Nontaxable Exchanges  

PART FOUR: The Taxation of Business Income 
Chapter 10: Sole Proprietorships, Partnerships, LLCs, and S Corporations  
Appendix 10–A Calculating the QBI Deduction When Taxable Income Is in the Phase-in Range 
Chapter 11: The Corporate Taxpayer 
Appendix 11–A Schedule M-3 for Reconciling Book and Taxable Income 
Chapter 12: The Choice of Business Entity  
Chapter 13: Jurisdictional Issues in Business Taxation  

PART FIVE: The Individual Taxpayer 
Chapter 14: The Individual Tax Formula  
Chapter 15: Compensation and Retirement Planning 
Chapter 16: Investment and Personal Financial Planning 
Appendix 16–A Comprehensive 
Chapter 17: Tax Consequences of Personal Activities  
Appendix 17–A Social Security Worksheet (Adapted from IRS Publication 915) 


PART SIX: The Tax Compliance Process 
Chapter 18: The Tax Compliance Process  


APPENDIXES 
A. Present Value of $1 
B. Present Value of Annuity of $1 
C. 2023 Income Tax Rates