Comprehensive overview of the tax reform act: Structure of the individual income tax system -- Unearned income of minor children -- Capital gains and losses -- Exclusions from income -- Business use of home -- Entertainment expenses -- Travel expenses -- Employee business expense and miscellaneous itemized deductions -- Interest deduction limitations -- Other individual provisions -- Depreciation and ITC -- Limitation on losses and credits form passive activities -- Extension of at-risk rules to real estate -- Alternative minimum tax for individuals and corporations -- Accounting provisions -- Compliance provisions -- An Overview of the corporate provisions -- Detailed analysis of the more complex provisions of the act: A Review of other TRA of 1986 provisions -- Accounting provisions -- General corporate provisions -- Special limitations on net operating loss carryforward -- Depreciation and ITC -- Real estate provisions -- Provisions related to tax shelters -- Alternative minimun tax for individuals and corporations -- Pensions provisions -- Credit for research and experimental expenses -- Gifts, estates and trusts -- Foreign tax provisions

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