| Introduction | 901 |
| What Constitutes a Trade or Business? | 902 |
| Business Deductions — How Reported | 903 |
| What Business and Investment Expenses are Deductible | 904 |
| Current Expenses vs. Capital Expenses | 905 |
| Examples of Common Business Expenses | 906 |
| Research and Experimental Expenditures | 907 |
| Self-Employed Person’s Medical Insurance | 908 |
| Business Start-Up Costs | 909 |
| Expenses of Professional Men and Women | 910 |
| Farmers | 911 |
| Income and Expenses Attributable to Rents and Royalties | 912 |
| Business Expenses of Performing Artists | 913 |
| Traveling Expenses | 914 |
| Transportation Expenses | 915 |
| Automobile Expenses | 916 |
| The Standard Mileage Deduction | 916A |
| Meal and Entertainment Expenses | 917 |
| Percentage Reduction for Meal and Entertainment Expense | 918 |
| Exception to Percentage Reduction Rule | 919 |
| Business Gifts | 920 |
| Substantiation of Travel and Entertainment Expenses | 921 |
| Employee’s Reimbursed Expenses | 922 |
| Education Expenses | 923 |
| Educational Assistance Programs | 923A |
| Tax Deferred Higher Education Certificates | 923B |
| Job Hunting Expenses | 924 |
| Other Expenses of Employees in Connection with Their Employment | 925 |
| Business Use of Home — Home-Office Expenses | 926 |
| Amount of Home-Office Expenses Deductible | 927 |
| Investment Expenses | 928 |
| Tax Return Preparation Fees | 929 |
| The Percentage “Floor” for Certain Miscellaneous Itemized Deductions | 930 |
| The Moving Expense Deduction | 931 |
| What Move Qualifies for the Deduction | 932 |
| When and How to Claim the Deduction | 933 |
| Amortization of Bond Premiums | 934 |
| Impairment Related Work Expenses | 935 |
| Higher Education Qualifying Expenses | 936 |
| Deduction for Classroom Materials | 937 |
| Deduction for Costs from Discrimination Suits | 938 |
| Section 199A Deduction – 20% deduction for Qualified Business Income | 939 |
| Early Attempts at Income Taxation | 101 |
| The Present Income Tax Law | 102 |
| Introduction – General Principles – Definitions | 103 |
| Classification of Taxpayers | 104 |
| Purpose of the Income Tax Return – Withholding and Estimated Tax | 105 |
| Accounting Period -The Taxable Year | 106 |
| Accounting Methods | 107 |
| The Cash Basis | 108 |
| The Accrual Basis | 109 |
| Change in Accounting Method | 110 |
| When to File the Income Tax Return | 111 |
| Penalties | 112 |
| Installment Payment of Tax | 112A |
| Where and How To File Manual and Electronic Filing | 113 |
| Who Must File a Return | 114 |
| Joint Return of Husband & Wife | 115 |
| Separate Return of Husband & Wife | 116 |
| Who is considered as “Married”? | 117 |
| Special Provision for Married Persons Living Apart | 118 |
| Minors | 119 |
| The Tax Return Forms and Schedules | 120 |
| Payment of the Tax | 121 |
| Section II | |
| Introduction | 122 |
| Gross Income | 123 |
| Deductions from Gross Income | 124 |
| Adjusted Gross Income | 125 |
| Deductions from Adjusted Gross Income | 126 |
| Taxable Income | 127 |
| Tax Credits | 128 |
| The Filing Requirements for Special Taxpayers | 129 |
| Introduction | 901 |
| What Constitutes a Trade or Business? | 902 |
| Business Deductions — How Reported | 903 |
| What Business and Investment Expenses are Deductible | 904 |
| Current Expenses vs. Capital Expenses | 905 |
| Examples of Common Business Expenses | 906 |
| Research and Experimental Expenditures | 907 |
| Self-Employed Person’s Medical Insurance | 908 |
| Business Start-Up Costs | 909 |
| Expenses of Professional Men and Women | 910 |
| Farmers | 911 |
| Income and Expenses Attributable to Rents and Royalties | 912 |
| Business Expenses of Performing Artists | 913 |
| Traveling Expenses | 914 |
| Transportation Expenses | 915 |
| Automobile Expenses | 916 |
| The Standard Mileage Deduction | 916A |
| Meal and Entertainment Expenses | 917 |
| Percentage Reduction for Meal and Entertainment Expense | 918 |
| Exception to Percentage Reduction Rule | 919 |
| Business Gifts | 920 |
| Substantiation of Travel and Entertainment Expenses | 921 |
| Employee’s Reimbursed Expenses | 922 |
| Education Expenses | 923 |
| Educational Assistance Programs | 923A |
| Tax Deferred Higher Education Certificates | 923B |
| Job Hunting Expenses | 924 |
| Other Expenses of Employees in Connection with Their Employment | 925 |
| Business Use of Home — Home-Office Expenses | 926 |
| Amount of Home-Office Expenses Deductible | 927 |
| Investment Expenses | 928 |
| Tax Return Preparation Fees | 929 |
| The Percentage “Floor” for Certain Miscellaneous Itemized Deductions | 930 |
| The Moving Expense Deduction | 931 |
| What Move Qualifies for the Deduction | 932 |
| When and How to Claim the Deduction | 933 |
| Amortization of Bond Premiums | 934 |
| Impairment Related Work Expenses | 935 |
| Higher Education Qualifying Expenses | 936 |
| Deduction for Classroom Materials | 937 |
| Deduction for Costs from Discrimination Suits | 938 |
| Section 199A Deduction – 20% deduction for Qualified Business Income | 939 |
| Early Attempts at Income Taxation | 101 |
| The Present Income Tax Law | 102 |
| Introduction – General Principles – Definitions | 103 |
| Classification of Taxpayers | 104 |
| Purpose of the Income Tax Return – Withholding and Estimated Tax | 105 |
| Accounting Period -The Taxable Year | 106 |
| Accounting Methods | 107 |
| The Cash Basis | 108 |
| The Accrual Basis | 109 |
| Change in Accounting Method | 110 |
| When to File the Income Tax Return | 111 |
| Penalties | 112 |
| Installment Payment of Tax | 112A |
| Where and How To File Manual and Electronic Filing | 113 |
| Who Must File a Return | 114 |
| Joint Return of Husband & Wife | 115 |
| Separate Return of Husband & Wife | 116 |
| Who is considered as “Married”? | 117 |
| Special Provision for Married Persons Living Apart | 118 |
| Minors | 119 |
| The Tax Return Forms and Schedules | 120 |
| Payment of the Tax | 121 |
| Section II | |
| Introduction | 122 |
| Gross Income | 123 |
| Deductions from Gross Income | 124 |
| Adjusted Gross Income | 125 |
| Deductions from Adjusted Gross Income | 126 |
| Taxable Income | 127 |
| Tax Credits | 128 |
| The Filing Requirements for Special Taxpayers | 129 |