How Study MATE Courses Relate to Your Textbook

Chapter in CCH Federal Taxation:

Basic Principles
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Introduction to Federal Taxation

and Understanding the Federal Tax
Law
Tax Research, Practice and
Procedure
Individual TaxationAn Overview
Gross Income
Gross IncomeExclusions
Deductions: General Concepts and
Trade or Business Deductions
Deductions: Business/Investment
Losses and Passive Activity Losses
Deductions: Itemized Deductions
Tax Credits, Prepayments, and
Special Methods
Property Transactions:
Determination of Basis and Gains
and Losses
Property Transactions:
Nonrecognition of Gains and
Losses
Property Transactions: Treatment
of Capital and Section 1231 Assets
Tax Accounting
Deferred Compensation and
Education Planning

15

Tax Planning for Individuals

16

Partnerships, Corporations, and S

Corporations

For a more detailed discussion of

chapter topics and self-testing
questions, see:
Federal Income TaxationAn Overview
Federal Tax Practice and Procedure
Federal Income TaxationAn Overview
Gross Income
Gross IncomeExclusions
Business Deductions
Deductions for Losses and Bad Debts
Deductions for an Individuals Personal
and Investment Expenses
Income Tax Credits
Alternative Minimum Tax
Calculating Gain or Loss Realized from a
Disposition of Property
Nonrecognition of Gain or Loss from a
Disposition of Property
Characterization of Gain or Loss from a
Disposition of Property
Tax Accounting
Qualified and Nonqualified Retirement
Plans (Including IRAs)
Education Savings Plans and Other Tax
Breaks For Educational Expenses
Business Deductions
Deductions for an Individual's Personal
and Investment Expenses
Deductions for Losses and Bad Debts
Education Savings Plans and Other Tax
breaks for Educational Expenses
Federal Income TaxationAn Overview
Nonrecognition of Gain or Loss From a
Disposition of Property
Qualified and Nonqualified Retirement
Plans (Including IRAs)
Organization and Income of C
Corporations
Distributions by C Corporations to Their
Shareholders
Distributions Liquidating a C Corporation
Reorganization of a C Corporation
PartnershipsFormation and Operation
PartnershipsDistributions to Partners and

17

Federal Estate Tax, Federal Gift

Tax and Generation-Skipping
Transfer Tax

18

Income Taxation of Trusts and

Estates

Sales of Partnership Interests

S Corporations
Estate Tax
Gift Tax
Generation-Skipping Transfer Tax
Income Taxation of Trusts, Estates, and
Their Beneficiaries