History of taxation and the legislative process -- Tax research and practice -- Components of individual returns -- Elements of other returns -- Gross income -- Exclusions from gross income -- Deductions in general -- Depreciation, amortization, and depletion -- Tax credits -- Losses and bad debts -- Other deductions allowed whether business or personal -- Sales and other dispositions of property -- Captial gains and losses, section 1231, and recapture -- Accounting periods, cash method, and claim of right -- Accrual method of accounting -- Other accounting methods and changes -- Deferred compensation -- Partnerships -- Corporations -- Gift and esta tax principles -- Income taxation of trusts, decedents, and estates

1. Taxation -- United States
2. Accounting
3. Financial -- Taxation