2011_CCH_Basic_Principles_Ch13 - 1 2 3 4 5 6 7 8 9 10 11 12...

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1. Computation of Taxable Income 2. Net Tax Liability 3. Accounting Periods 4. Election of the Tax Year 5. Partnerships 6. Partnership Accounting Period—Examples 7. Corporations, Estates, and Trusts 8. Change of Accounting Periods 9. IRS Permission or Consent 10. Exceptions to Permission Requirements 11. Short Tax Years 12. Short-Period Tax 13. Alternative Method 14. Short-Period Example CCH Federal Taxation Basic Principles 2 of 88 Chapter 13, Exhibit Contents A
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1. Accounting Methods 2. Cash Method 3. Constructive Receipt 4. Cash Basis Taxpayer Examples 5. Deductibility of Expenses 6. Limitations on Use of Cash Method 7. Accrual Method 8. Accrual Basis Taxpayer Examples 9. Prepaid Income and Expenses 10. Separate Sources of Income 11. Hybrid Methods 12. Change of Accounting Methods 13. Adjustment—Voluntary/Required Change 14. Change in Accounting Method Example CCH Federal Taxation Basic Principles 3 of 88 Chapter 13, Exhibit Contents B
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1. Inventories 2. Valuation of Inventory 3. Cost Methods 4. Uniform Capitalization Rules (UNICAP) 5. Cost Allocation Procedures 6. Simplified Retail Method 7. Inventory and UNICAP 8. Simplified Production Method 9. Lower-of-Cost-or-Market (LCM) Method 10. LCM Example 11. Valuation of Inventory Items 12. Inventory Valuation Example 13. Inventory Valuation Example—FIFO 14. Inventory Valuation Example—LIFO CCH Federal Taxation Basic Principles 4 of 88 Chapter 13, Exhibit Contents C
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1. Inventory Valuation Example—Weighted Average Cost 2. Dollar-Value LIFO Method 3. Double Extension Method 4. Dollar Value LIFO Example 5. Dollar Value LIFO Example—2009 6. Dollar Value LIFO Example—2010 7. Dollar Value LIFO Example—2011 8. Simplified Dollar-Value LIFO Method 9. Simplified Dollar-Value LIFO Example 10. Estimates of Inventory Shrinkage 11. Long-term Contracts 12. Capitalization of Expenses 13. Percentage-of-Completion Method 14. Modified Percentage-of-Completion Method CCH Federal Taxation Basic Principles 5 of 88 Chapter 13, Exhibit Contents D
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1. Completed Contract Methods 2. Long-term Contracts Example 3. Installment Sales 4. Computation of Gain 5. Installment Sale Example 6. Dispositions of Installment Obligations 7. Disposition of Installment Obligation—Example 8. Repossessions of Personal Property 9. Repossessions of Real Property 10. Personal Property Repossessions—Example 11. Real Property Repossessions—Example 12. Advantages and Disadvantages of Installment Method CCH Federal Taxation Basic Principles 6 of 88 Chapter 13, Exhibit Contents E
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CCH Federal Taxation Basic Principles 7 of 88 Individuals Income Broadly Conceived Less: Exclusions Gross Income Less: Deductions for Adjusted Gross Income Adjusted Gross Income Less: Deductions from Adjusted Gross Income Taxable Income     C Corporations Income Broadly Conceived Less: Exclusions Gross Income Less: Deductions   Routine   Special Taxable Income S Corporations
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