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Subunit Cross-References to Federal Tax Textbooks

This section contains the tables of contents of current federal tax textbooks with cross-references to the related subunits or study units in Gleim EQE Federal Tax. The texts are listed in alphabetical order by the first author. As you study a particular chapter in your federal tax textbook, you can easily determine which subunit(s) to study in your Gleim EQE material.

Professors and students should note that, even though new editions of the listed texts may be published as you use this study material, the new tables of contents usually will be very similar, if not the same. Thus, this edition of Federal Tax Exam Questions and Explanations will remain current and useful.

If you are using a textbook that is not included in this list or if you have any suggestions on how we can improve these cross-references to make them more relevant/useful, please submit your request/feedback at www.gleim.com/crossreferences/TAX or email them to TAXcrossreferences@gleim.com.

FEDERAL TAX TEXTBOOKS

Cruz, Deschamps, Niswander, Prendergast, and Schisler, Fundamentals of Taxation 2024, 17th Edition, McGraw-Hill, 2024.

Cunningham and Cunningham, The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, Sixth Edition, West Academic Publishing, 2020.

Franklin and Richardson, Pearson’s Federal Taxation 2024: Comprehensive, 37th Edition, Pearson, 2024.

Franklin and Richardson, Pearson’s Federal Taxation 2025: Individuals, 38th Edition, Pearson, 2025.

Jones, Rhoades-Catanach, Callaghan, and Kubick, Principles of Taxation for Business and Investment Planning 2025, 28th Edition, McGraw-Hill, 2024.

Lind, Lathrope, and Field, Fundamentals of Federal Income Taxation: Cases and Materials, 20th Edition, West Academic Publishing, 2022.

Murphy, Higgins, and Skalberg, Concepts in Federal Taxation 2022, 29th Edition, Cengage Learning, 2021.

Nellen, Cuccia, Persellin, and Young, South-Western Federal Taxation 2025: Essentials of Taxation: Individuals and Business Entities, 28th Edition, Cengage Learning, 2024.

Pratt, Kulsrud, and Burton, Corporate, Partnership, Estate and Gift Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Pratt, Kulsrud, and Burton, Federal Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Pratt, Kulsrud, and Burton, Individual Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Raabe, Nellen, Young, Cripe, Lassar, Persellin, and Cuccia, South-Western Federal Taxation 2025: Corporations, Partnerships, Estates and Trusts, 48th Edition, Cengage Learning, 2024.

Richardson and Franklin, Pearson’s Federal Taxation 2025: Corporations, Partnerships, Estates & Trusts, 38th Edition, Pearson, 2025.

Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals and Business Entities 2025 Edition, 16th Edition, McGraw-Hill, 2024.

Spilker, Ayers, Barrick, Robinson, Lewis, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals 2025 Edition, 15th Edition, McGraw-Hill, 2024.

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Essentials of Federal Taxation 2025 Edition, 16th Edition, McGraw-Hill, 2024.

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Business Entities 2025 Edition, 15th Edition, McGraw-Hill, 2024.

Whittenburg and Gill, Income Tax Fundamentals 2024, 42nd Edition, Cengage Learning, 2024.

Young, Nellen, Persellin, Lassar, Cuccia, and Cripe, South-Western Federal Taxation 2025: Individual Income Taxes, 48th Edition, Cengage Learning, 2024.

Young, Persellin, Nellen, Cuccia, Maloney, Lassar, and Cripe, South-Western Federal Taxation 2025: Comprehensive, 48th Edition, Cengage Learning, 2024.

FEDERAL TAX TEXTBOOKS

Cruz, Deschamps, Niswander, Prendergast, and Schisler, Fundamentals of Taxation 2024, 17th Edition, McGraw-Hill, 2024.

Chapter
1 -
Introduction to Taxation, the Income Tax Formula, and Form 1040 - 7.4, 7.8, 23.1-23.2
Chapter
2 -
Expanded Tax Formula, Form 1040, and Basic Concepts - SU 7
Chapter
3 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Chapter
4 -
Adjustments for Adjusted Gross Income - SU 5
Chapter
5 -
Itemized Deductions - SU 6
Chapter
6 -
Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C) - SUs 1-2
Chapter
7 -
Capital Gains and Other Sales of Property (Schedule D and Form 4797) - SUs 11-12
Chapter
8 -
Rental Property, Royalties, and Income from Flow-Through Entities (Line 5, Schedule 1, and Schedule E)  - 1.6, 5.2-5.3
Chapter
9 -
Tax Credits (Form 1040, Lines 19, 20, 27 through 29, and 31, Schedule 3, Lines 1 through 14) - SU 8
Chapter
10 -
Payroll Taxes - SU 20
Chapter
11 -
Retirement and Other Tax-Deferred Plans and Annuities - 1.5, 5.5-5.9
Chapter
12 -
Special Property Transactions - SU 13
Chapter
13 -
At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax - 4.3-4.4, 7.6
Chapter
14 -
Partnership Taxation - SUs 14-15
Chapter
15 -
Corporate Taxation - SUs 16-17

Cunningham and Cunningham, The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, Sixth Edition, West Academic Publishing, 2020.

Chapter
1 -
Choice of Entity: What Is a Partnership for Tax Purposes? - 14.1-14.2
Chapter
2 -
Partnership Formation: The Basics - 14.3
Chapter
3 -
Partnership Operations: The Basics - 14.4-14.7
Chapter
4 -
Financial Accounting and Maintenance of Capital Accounts - 14.9
Chapter
5 -
Partnership Allocations: Substantial Economic Effect - 14.6
Chapter
6 -
The Allocation of Nonrecourse Deductions - 14.7
Chapter
7 -
Contributions of Property: Section 704(c) and Section 704(c) Principles - 14.9
Chapter
8 -
Partnership Liabilities - 15.1-15.2
Chapter
9 -
Transactions (Other than Sales) Between a Partnership and Its Partners - 14.10
Chapter
10 -
The Sale of a Partnership Interest - 15.3
Chapter
11 -
Distributions: The Basics - 15.1-15.2
Chapter
12 -
Optional Basis Adjustment: Section 734(b) - 15.4
Chapter
13 -
Disproportionate Distributions - N/A
Chapter
14 -
Retirement and Death of a Partner - 15.2
Chapter
15 -
Disguised Sales and Exchanges - 15.1
Chapter
16 -
The Partnership Anti-Abuse Rules - N/A

Franklin and Richardson, Pearson’s Federal Taxation 2024: Comprehensive, 37th Edition, Pearson, 2024.

Individuals
Chapter
1 -
An Introduction to Taxation - 23.1-23.2
Chapter
2 -
Determination of Tax - SU 7
Chapter
3 -
Gross Income: Inclusions - SU 1, 2.1, 2.8
Chapter
4 -
Gross Income: Exclusions - SU 2
Chapter
5 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11
Chapter
6 -
Deductions and Losses - SU 3, SU 5, 11.7-11.8, 19.1-19.2
Chapter
7 -
Business Expenses and Deferred Compensation - SU 3, 5.1, 5.5-5.8, 6.6-6.7
Chapter
8 -
Itemized Deductions - SU 6
Chapter
9 -
Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5
Chapter
10 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
11 -
Accounting Periods and Methods - SU 19
Chapter
12 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
13 -
Property Transactions: Section 1231 and Recapture - SU 12
Chapter
14 -
Special Tax Computation Methods, Tax Credits, and Payment of Tax - 7.4, 7.6-7.7, SU 8
Corporations
Chapter
1 -
Tax Research - 23.1
Chapter
2 -
Corporate Formations and Capital Structure - 16.1-16.3
Chapter
3 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
4 -
Corporate Nonliquidating Distributions - 17.1-17.4
Chapter
5 -
Other Corporate Tax Levies - 17.10-17.11
Chapter
6 -
Corporate Liquidating Distributions - 17.5-17.6
Chapter
7 -
Corporate Acquisitions and Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Chapter
9 -
Partnership Formation and Operation - SUs 14-15
Chapter
10 -
Special Partnership Issues - 14.10, 15.1-15.2, 15.5, 15.7
Chapter
11 -
S Corporations - 17.12-17.18
Chapter
12 -
The Gift Tax - 21.1-21.6
Chapter
13 -
The Estate Tax - 21.7-21.14
Chapter
14 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6
Chapter
15 -
Administrative Procedures - SU 22, 23.3-23.11

Franklin and Richardson, Pearson’s Federal Taxation 2025: Individuals, 38th Edition, Pearson, 2025.

Chapter
1 -
An Introduction to Taxation - 23.1-23.2
Chapter
2 -
Determination of Tax - SU 7
Chapter
3 -
Gross Income: Inclusions - SU 1, 2.1, 2.8
Chapter
4 -
Gross Income: Exclusions - SU 2
Chapter
5 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11
Chapter
6 -
Deductions and Losses - SU 3, SU 5, 11.7-11.8, 19.1-19.2
Chapter
7 -
Business Expenses and Deferred Compensation - SU 3, 5.1, 5.5-5.8, 6.6-6.7
Chapter
8 -
Itemized Deductions - SU 6
Chapter
9 -
Losses and Bad Debts - 3.2, 3.8, SU 4, 6.5
Chapter
10 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
11 -
Accounting Periods and Methods - SU 19
Chapter
12 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
13 -
Property Transactions: Section 1231 and Recapture - SU 12
Chapter
14 -
Special Tax Computation Methods, Tax Credits, and Payment of Tax - 7.4, 7.6-7.7, SU 8
Chapter
15 -
Tax Research - 23.1
Chapter
16 -
Corporations - SU 16, 17.1-17.11
Chapter
17 -
Partnerships and S Corporations - SU 14, 15.1-15.4, 17.12-17.18
Chapter
18 -
Taxes and Investment Planning - 4.2-4.3, 5.2-5.3, 5.5-5.9, 7.8

Jones, Rhoades-Catanach, Callaghan, and Kubick, Principles of Taxation for Business and Investment Planning 2025, 28th Edition, McGraw-Hill, 2024.

Part One: Exploring the Tax Environment
Chapter
1 -
Taxes and Taxing Jurisdictions - 23.1-23.2
Chapter
2 -
Policy Standards for a Good Tax - N/A
Part Two: Fundamentals of Tax Planning
Chapter
3 -
Taxes as Transaction Costs - 1.1
Chapter
4 -
Maxims of Income Tax Planning - N/A
Chapter
5 -
Tax Research - 23.1
Part Three: The Measurement of Taxable Income
Chapter
6 -
Taxable Income from Business Operations - 4.1, 16.9, 16.12, 19.1-19.3
Chapter
7 -
Property Acquisitions and Cost Recovery Deductions - SUs 9-10
Chapter
8 -
Property Dispositions - SUs 11-12
Chapter
9 -
Nontaxable Exchanges - SU 13
Part Four: The Taxation of Business Income
Chapter
10 -
Sole Proprietorships, Partnerships, LLCs, and S Corporations - 1.2, 3.5, SU 14, 17.12-17.18
Chapter
11 -
The Corporate Taxpayer - 16.1, 16.10
Chapter
12 -
The Choice of Business Entity - 14.1-14.3, 16.1
Chapter
13 -
Jurisdictional Issues in Business Taxation - 2.7, 8.8
Part Five: The Individual Taxpayer
Chapter
14 -
The Individual Tax Formula - SU 7, 8.1-8.7
Chapter
15 -
Compensation and Retirement Planning - 1.2-1.3, 2.2-2.5, 2.7, 5.5-5.8
Chapter
16 -
Investment and Personal Financial Planning - 4.4, SU 7, 8.5, SU 21
Chapter
17 -
Tax Consequences of Personal Activities - SUs 1-2, 6.1-6.5, SU 7
Part Six: The Tax Compliance Process
Chapter
18 -
The Tax Compliance Process - 23.1-23.2

Lind, Lathrope, and Field, Fundamentals of Federal Income Taxation: Cases and Materials, 20th Edition, West Academic Publishing, 2022.

Part 1: Introduction
Chapter
1 -
Orientation - N/A
Part 2: Identification of Income Subject to Taxation
Chapter
2 -
Gross Income: The Scope of Section 61 - SU 1
Chapter
3 -
The Exclusion of Gifts and Inheritances - 2.5, 2.8
Chapter
4 -
Employee Benefits - 1.2, 2.3, 3.5
Chapter
5 -
Awards - 2.8
Chapter
6 -
Gain from Dealings in Property - 11.1-11.4, SU  12
Chapter
7 -
Life Insurance Proceeds and Annuities - 1.5
Chapter
8 -
Discharge of Indebtedness - 1.1
Chapter
9 -
Damages and Related Receipts - 2.2, 3.1
Chapter
10 -
Separation and Divorce - 1.7
Chapter
11 -
Other Exclusions from Gross Income - SU 2
Part 3: Identification of the Proper Taxpayer
Chapter
12 -
Assignment of Income - 1.8
Chapter
13 -
Income Producing Entities - N/A
Part 4: Deductions in Computing Taxable Income
Chapter
14 -
Business Deductions - SU 3
Chapter
15 -
Deductions for Profit-Making, Nonbusiness Activities - 5.2-5.3
Chapter
16 -
Deductions Not Limited to Business or Profit-Seeking Activities - SU 6
Chapter
17 -
Restrictions on Deductions - 4.1-4.4
Chapter
18 -
Deductions for Individuals Only - 7.4-7.6
Part 5: The Year of Inclusion or Deduction
Chapter
19 -
Fundamental Timing Principles - 19.1-19.5, 19.8
Chapter
20 -
How Ineluctable Is the Integrity of the Taxable Year? - N/A
Part 6: The Characterization of Income and Deductions
Chapter
21 -
Capital Gains and Losses - SU 11
Chapter
22 -
Characterization on the Sale of Depreciable Property - SU 12
Chapter
23 -
Deductions Affected by Characterization Principles - 10.3-10.5
Part 7: Deferral and Nonrecognition of Income and Deductions
Chapter
24 -
The Interrelationship of Timing and Characterization - 18.5, 19.1-19.5
Chapter
25 -
Disallowance of Losses - SU 4
Chapter
26 -
Nonrecognition Provisions - SU 13, 18.7
Part 8: Converting Taxable Income into Tax Liability
Chapter
27 -
Computations - 7.4, 11.9, 16.12, 21.5, 21.10, 21.14
Part 9: Federal Tax Procedure and Professional Responsibility
Chapter
28 -
Federal Tax Procedure - SU 23
Chapter
29 -
Professional Responsibility Issues - SU 22

Murphy, Higgins, and Skalberg, Concepts in Federal Taxation 2022, 29th Edition, Cengage Learning, 2021.

Part I: Conceptual Foundations of the Tax Law
Chapter
1 -
Federal Income Taxation – An Overview - SU 23
Chapter
2 -
Income Tax Concepts - 19.1-19.3, 19.8, 23.1-23.2
Part II: Gross Income
Chapter
3 -
Income Sources - SU 1, 2.1, 2.8
Chapter
4 -
Income Exclusions - SU 2
Part III: Deductions
Chapter
5 -
Introduction to Business Expenses - SU 3
Chapter
6 -
Business Expenses - SU 3, 5.1-5.8
Chapter
7 -
Losses – Deductions and Limitations - 3.8, SU 4
Chapter
8 -
Taxation of Individuals - SU 7
Part IV: Property Transactions
Chapter
9 -
Acquisitions of Property - SU 9
Chapter
10 -
Cost Recovery on Property: Depreciation, Depletion, and Amortization - SU 10
Chapter
11 -
Property Dispositions - SUs 11-12
Chapter
12 -
Nonrecognition Transactions - SU 13
Part V: Income Tax Entities
Chapter
13 -
Choice of Business Entity – General Tax and Nontax Factors/Formation - N/A
Chapter
14 -
Choice of Business Entity – Operations and Distributions - N/A
Chapter
15 -
Choice of Business Entity – Other Considerations - N/A
Part VI: Tax Research
Chapter
16 -
Tax Research - 23.1

Nellen, Cuccia, Persellin, and Young, South-Western Federal Taxation 2025: Essentials of Taxation: Individuals and Business Entities, 28th Edition, Cengage Learning, 2024.

Part I: The World of Taxation
Chapter
1 -
Introduction to Taxation - 23.1-23.2, 23.4
Chapter
2 -
Working with the Tax Law - SU 22, 23.3-23.11
Part II: Structure of the Federal Income Tax
Chapter
3 -
Gross Income - SUs 1-2
Chapter
4 -
Business Deductions - SU 3, 5.1-5.3, 6.4-6.5
Chapter
5 -
Losses and Loss Limitations - SU 4, SU 11
Part III: Property Transactions
Chapter
6 -
Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges - SU 9
Chapter
7 -
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions - SU 9, SU 12, 16.10
Part IV: Taxation of Individuals
Chapter
8 -
Individuals as Taxpayers - SU 7
Chapter
9 -
Individuals: Income, Deductions, and Credits - SU 1, SUs 5-6, SU 8
Chapter
10 -
Individuals as Employees and Proprietors - 1.2-1.3, 2.3, 3.5, 5.1
Part V: Business Entities
Chapter
11 -
Corporations: Organization, Capital Structure, and Operating Rules - 16.9-16.10
Chapter
12 -
Corporations: Earnings & Profits and Distributions - 16.9
Chapter
13 -
Partnerships and Limited Liability Entities - SUs 14-15
Chapter
14 -
S Corporations - 17.12-17.18
Chapter
15 -
Comparative Forms of Doing Business - 14.2
Part VI: Additional Tax Topics
Chapter
16 -
Business Tax Credits and the Alternative Minimum Tax - 7.6
Chapter
17 -
Multijurisdictional Taxation - N/A
Chapter
18 -
Taxes in the Financial Statements - 16.12

Pratt, Kulsrud, and Burton, Corporate, Partnership, Estate and Gift Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Part I: Corporate Taxation
Chapter
1 -
Income Taxation of Corporations - 16.12-16.14
Chapter
2 -
Corporate Formation and Capital Structure - 16.5-16.11
Chapter
3 -
Corporate Distributions: Cash, Property, and Stock Dividends - 17.1-17.2
Chapter
4 -
Corporate Distributions: Stock Redemptions and Partial Liquidations - 17.3-17.4
Chapter
5 -
Complete Liquidations - 17.5-17.6
Chapter
6 -
Penalty Taxes on Corporate Accumulations - 17.10-17.11
Part II: Advanced Corporate Tax Topics
Chapter
7 -
Corporate Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Part III: Flow-Through Entities
Chapter
9 -
Taxation of Partnerships and Partners - SU 14
Chapter
10 -
Partnership Distributions, Dispositions of Partnership Interests, and Partnership Terminations - SU 15
Chapter
11 -
S Corporations: General Rules Applicable to All S Corporations - 17.12-17.18
Chapter
12 -
S Corporations: Former C Corporations, Sales and Purchases of Stock, Comparison of Entities - 14.2, 17.12-17.13
Part IV: Multijurisdictional Taxation
Chapter
13 -
International Taxation - N/A
Chapter
14 -
State and Local Taxation - N/A
Part V: Family Tax Planning
Chapter
15 -
Estate and Gift Taxation - SU 21
Chapter
16 -
Income Taxation of Estates and Trusts - 7.8, 18.1-18.6
Chapter
17 -
Family Tax Planning - 1.8, 7.5, 11.8, 15.5, 18.4
Part VI: Tax Research and Tax Practice
Chapter
18 -
Sources and Applications of Federal Tax Law - 23.1-23.2
Chapter
19 -
Tax Practice and Procedure - 7.3, SU 22, 23.3-23.11

Pratt, Kulsrud, and Burton, Federal Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Part I: Introduction to the Federal Tax System
Chapter
1 -
An Overview of Federal Taxation - 23.1-23.2, 23.6
Chapter
2 -
Tax Practice and Research - 23.1-23.2
Chapter
3 -
Taxable Entities; Tax Formula; Introduction to Property Transactions - 7.4, 7.8
Chapter
4 -
Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements - SU 7
Part II: Gross Income
Chapter
5 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
6 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Part III: Deductions and Losses
Chapter
7 -
Overview of Deductions and Losses - SU 3, 19.1-19.3
Chapter
8 -
Employee Business Expenses - 3.1-3.6, 5.1, 6.6
Chapter
9 -
Capital Recovery: Depreciation, Amortization, and Depletion - SU 10
Chapter
10 -
Certain Business Deductions and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
11 -
Itemized Deductions - SU 6
Chapter
12 -
Deductions for Certain Investment Expenses and Losses - 4.4, 5.2, 17.1-17.4
Part IV: Alternative Minimum Tax and Tax Credits
Chapter
13 -
The Alternative Minimum Tax and Tax Credits - 7.6, SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Basis Determination and Recognition of Gain or Loss - SU 9
Chapter
15 -
Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11, 12.1
Chapter
17 -
Property Transactions: Dispositions of Trade or Business Property - SU 12
Part VI: Employee Compensation and Retirement Plans
Chapter
18 -
Employee Compensation and Retirement Plans - 1.2, 2.3-2.5, 5.5-5.9
Part VII: Corporate Taxation
Chapter
19 -
Corporations: Formation and Operation - SU 16
Chapter
20 -
Corporate Distributions, Redemptions, and Liquidations - 17.1-17.6
Chapter
21 -
Taxation of Corporate Accumulations - 17.9-17.10
Part VIII: Flow-Through Entities
Chapter
22 -
Taxation of Partnerships and Partners - 14.1-14.5, 15.3
Chapter
23 -
S Corporations - 17.12-17.18
Part IX: Family Tax Planning
Chapter
24 -
The Federal Transfer Taxes - SU 21
Chapter
25 -
Income Taxation of Estates and Trusts - 7.8, 18.1-18.6
Chapter
26 -
Family Tax Planning - 1.8, 7.5, 11.8, 15.5, 18.4

Pratt, Kulsrud, and Burton, Individual Taxation, 2023 Edition, Van-Griner Publishing, 2022.

Part I: Introduction to the Federal Tax System
Chapter
1 -
An Overview of Federal Taxation - 23.1-23.2, 23.6
Chapter
2 -
Tax Practice and Research - 23.1-23.2
Chapter
3 -
Taxable Entities; Tax Formula; Introduction to Property Transactions - 7.4, 7.8
Chapter
4 -
Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements - SU 7
Part II: Gross Income
Chapter
5 -
Gross Income - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
6 -
Gross Income: Inclusions and Exclusions - SUs 1-2
Part III: Deductions and Losses
Chapter
7 -
Overview of Deductions and Losses - SU 3
Chapter
8 -
Employee Business Expenses - 3.1-3.6, 5.1, 6.6
Chapter
9 -
Capital Recovery: Depreciation, Amortization, and Depletion - SU 10
Chapter
10 -
Certain Business Deductions and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
11 -
Itemized Deductions - SU 6
Chapter
12 -
Deductions for Certain Investment Expenses and Losses - 4.4, 5.2, 17.1-17.4
Part IV: Alternative Minimum Tax and Tax Credits
Chapter
13 -
The Alternative Minimum Tax and Tax Credits - 7.6, SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Basis Determination and Recognition of Gain or Loss - SU 9
Chapter
15 -
Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - SU 9, SU 11, 12.1
Chapter
17 -
Property Transactions: Dispositions of Trade or Business Property - SU 12
Part VI: Employee Compensation and Taxation of Business Forms
Chapter
18 -
Employee Compensation and Retirement Plans - 1.2, 2.3-2.5, 5.5-5.9
Chapter
19 -
Taxation of Business Forms and Their Owners - SU 14, SU 16, 17.12-17.18

Raabe, Nellen, Young, Cripe, Lassar, Persellin, and Cuccia, South-Western Federal Taxation 2025: Corporations, Partnerships, Estates and Trusts, 48th Edition, Cengage Learning, 2024.

Part 1: Introduction to Taxation and Business Entities
Chapter
1 -
Understanding and Working with the Federal Tax Law - 23.1-23.2
Chapter
2 -
The Deduction for Qualified Business Income for Noncorporate Taxpayers - 6.7
Part 2: Corporations
Chapter
3 -
Corporations: Introduction and Operating Rules - 16.1-16.2, 16.6-16.14
Chapter
4 -
Corporations: Organization and Capital Structure - 11.6, 17.7-17.9
Chapter
5 -
Corporations: Earnings & Profits and Dividend Distributions - 17.1-17.2
Chapter
6 -
Corporations: Redemptions and Liquidations - 17.3-17.6
Chapter
7 -
Corporations: Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Part 3: Flow-Through Entities
Chapter
9 -
Partnerships: Formation, Operation, and Basis - SU 14, 15.6-15.7
Chapter
10 -
Partnerships: Distributions, Transfer of Interests, and Terminations - 15.1-15.5
Chapter
11 -
S Corporations - 17.12-17.18
Part 4: Advanced Tax Practice Considerations
Chapter
12 -
Comparative Forms of Doing Business - N/A
Chapter
13 -
Taxes in the Financial Statements - 16.12
Chapter
14 -
Exempt Entities - 18.7
Chapter
15 -
Multistate Corporate Taxation - N/A
Chapter
16 -
Taxation of International Transactions - 2.7
Chapter
17 -
Tax Practice and Ethics - SU 22, 23.3-23.10
Part 5: Family Tax Planning
Chapter
18 -
The Federal Gift and Estate Taxes - SU 21
Chapter
19 -
Family Tax Planning - 1.9, 7.5, 11.8, 15.5, 18.4
Chapter
20 -
Income Taxation of Trusts and Estates - 18.1-18.6

Richardson and Franklin, Pearson’s Federal Taxation 2025: Corporations, Partnerships, Estates & Trusts, 38th Edition, Pearson, 2025.

Chapter
1 -
Tax Research - 23.1
Chapter
2 -
Corporate Formations and Capital Structure - 16.1-16.3
Chapter
3 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
4 -
Corporate Nonliquidating Distributions - 17.1-17.4
Chapter
5 -
Other Corporate Tax Levies - 17.10-17.11
Chapter
6 -
Corporate Liquidating Distributions - 17.5-17.6
Chapter
7 -
Corporate Acquisitions and Reorganizations - 17.7
Chapter
8 -
Consolidated Tax Returns - 17.8-17.9
Chapter
9 -
Partnership Formation and Operation - SUs 14-15
Chapter
10 -
Special Partnership Issues - 14.10, 15.1-15.2
Chapter
11 -
S Corporations - 17.12-17.18
Chapter
12 -
The Gift Tax - 21.1-21.6
Chapter
13 -
The Estate Tax - 21.7-21.14
Chapter
14 -
Income Taxation of Trusts and Estates - 7.8, 18.1-18.6
Chapter
15 -
Administrative Procedures - SU 22, 23.3-23.11

Spilker, Ayers, Barrick, Lewis, Robinson, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals and Business Entities 2025 Edition, 16th Edition, McGraw-Hill, 2024.

Part I: Introduction to Taxation
Chapter
1 -
An Introduction to Tax - SU 23
Chapter
2 -
Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2
Chapter
3 -
Tax Planning Strategies and Related Limitations - N/A
Part II: Basic Individual Taxation
Chapter
4 -
Individual Income Tax Overview, Dependents, and Filing Status - SU 7
Chapter
5 -
Gross Income and Exclusions - SUs 1-2
Chapter
6 -
Individual Deductions - SUs 5-6
Chapter
7 -
Investments - 4.3-4.4, 5.2-5.3
Chapter
8 -
Individual Income Tax Computation and Tax Credits - 7.4, 7.8, SU 8
Part III: Business-Related Transactions
Chapter
9 -
Business Income, Deductions, and Accounting Methods - 3.3, 5.1-5.2, 6.6, 11.5-11.7
Chapter
10 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
11 -
Property Dispositions - SUs 11-12
Part IV: Specialized Topics
Chapter
12 -
Compensation - 2.3, 3.5, 5.1, 8.10-8.11, 16.5, 20.2-20.3
Chapter
13 -
Retirement Savings and Deferred Compensation - 5.5-5.9
Chapter
14 -
Tax Consequences of Home Ownership - 1.6, 3.7, 4.5, 6.3
Part V: Entity Overview and Taxation of C Corporations
Chapter
15 -
Business Entities Overview - 14.1-14.3, 16.1
Chapter
16 -
Corporate Operations - SU 16
Chapter
17 -
Accounting for Income Taxes - 16.12
Chapter
18 -
Corporate Taxation: Nonliquidating Distributions - 16.9, 17.1-17.4
Chapter
19 -
Corporate Formation, Reorganization, and Liquidation - 11.6, 16.1-16.8, 17.3-17.7, 17.9
Part VI: Taxation of Flow-Through Entities
Chapter
20 -
Forming and Operating Partnerships - SU 14
Chapter
21 -
Dispositions of Partnership Interests and Partnership Distributions - SU 15
Chapter
22 -
S Corporations - 17.12-17.18
Part VII: Multijurisdictional Taxation and Transfer Taxes
Chapter
23 -
State and Local Taxes - N/A
Chapter
24 -
The U.S. Taxation of Multinational Transactions - N/A
Chapter
25 -
Transfer Taxes and Wealth Planning - SU 21

Spilker, Ayers, Barrick, Robinson, Lewis, Weaver, Worsham, and Outslay, McGraw-Hill’s Taxation of Individuals 2025 Edition, 15th Edition, McGraw-Hill, 2024.

Part I: Introduction to Taxation
Chapter
1 -
An Introduction to Tax - SU 23
Chapter
2 -
Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2, 23.7
Chapter
3 -
Tax Planning Strategies and Related Limitations - N/A
Part II: Basic Individual Taxation
Chapter
4 -
Individual Income Tax Overview, Dependents, and Filing Status - SU 7
Chapter
5 -
Gross Income and Exclusions - SUs 1-2
Chapter
6 -
Individual Deductions - SUs 5-6
Chapter
7 -
Investments - 4.2-4.3, 5.2-5.3
Chapter
8 -
Individual Income Tax Computation and Tax Credits - 7.4, 7.8, SU 8
Part III: Business-Related Transactions
Chapter
9 -
Business Income, Deductions, and Accounting Methods - SU 3, 16.5
Chapter
10 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
11 -
Property Dispositions - SU 12
Part IV: Specialized Topics
Chapter
12 -
Compensation - 2.2-2.3, 3.5, 5.1, 20.2-20.3
Chapter
13 -
Retirement Savings and Deferred Compensation - 5.5
Chapter
14 -
Tax Consequences of Home Ownership - 1.6, 3.7, 4.5, 6.3

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Essentials of Federal Taxation 2025 Edition, 16th Edition, McGraw-Hill, 2024.

Chapter
1 -
An Introduction to Tax - SU 23
Chapter
2 -
Tax Compliance, the IRS, and Tax Authorities - 23.1-23.2, 23.4, 23.7
Chapter
3 -
Tax Planning Strategies and Related Limitations - N/A
Chapter
4 -
Individual Income Tax Overview, Dependents, and Filing Status - SU 7
Chapter
5 -
Gross Income and Exclusions - SUs 1-2
Chapter
6 -
For AGI Deductions - SUs 3-5, SUs 10-11
Chapter
7 -
From AGI Deductions - SU 6
Chapter
8 -
Individual Income Tax Computation and Tax Credits - 7.4, 7.7, SU 8
Chapter
9 -
Business Income, Deductions, and Accounting Methods - SU 3, 16.5, SU 19
Chapter
10 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
11 -
Property Dispositions - SUs 12-13
Chapter
12 -
Business Entities Overview - 14.1-14.2, 16.1, 17.12
Chapter
13 -
Corporate Formations and Corporate Operations - SU 16
Chapter
14 -
Non-liquidating and Liquidating Corporate Distributions - 17.1-17.6
Chapter
15 -
Forming and Operating Partnerships - SU 14
Chapter
16 -
Dispositions of Partnership Interests and Partnership Distributions - SU 15
Chapter
17 -
S Corporations - 17.12-17.18

Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, and Weaver, McGraw-Hill’s Taxation of Business Entities 2025 Edition, 15th Edition, McGraw-Hill, 2024.

Part I: Business-Related Transactions
Chapter
1 -
Business Income, Deductions, and Accounting Methods - SU 3, 16.5
Chapter
2 -
Property Acquisition and Cost Recovery - SUs 9-10
Chapter
3 -
Property Dispositions - SU 12
Part II: Entity Overview and Taxation of C Corporations
Chapter
4 -
Business Entities Overview - 14.1-14.3, 16.1
Chapter
5 -
Corporate Operations - SU 16
Chapter
6 -
Accounting for Income Taxes - 16.12
Chapter
7 -
Corporate Taxation: Nonliquidating Distributions - 16.9, 17.1-17.4
Chapter
8 -
Corporate Formation, Reorganization, and Liquidation - 11.6, 16.1, 17.3-17.9
Part III: Taxation of Flow-Through Entities
Chapter
9 -
Forming and Operating Partnerships - SU 14
Chapter
10 -
Dispositions of Partnership Interests and Partnership Distributions - SU 15
Chapter
11 -
S Corporations - 17.12-17.18
Part IV: Multijurisdictional Taxation and Transfer Taxes
Chapter
12 -
State and Local Taxes - N/A
Chapter
13 -
The U.S. Taxation of Multinational Transactions - N/A
Chapter
14 -
Transfer Taxes and Wealth Planning - SU 21

Whittenburg and Gill, Income Tax Fundamentals 2024, 42nd Edition, Cengage Learning, 2024.

Chapter
1 -
The Individual Income Tax Return - SU 7
Chapter
2 -
Gross Income and Exclusions - SUs 1-2
Chapter
3 -
Business Income and Expenses - 1.6, 3.1-3.4, 3.6, 4.1, 4.3-4.4, 5.1-5.3, 5.5-5.8, 5.10
Chapter
4 -
Additional Income and the Qualified Business Income Deduction - 1.6, 3.1-3.4, 3.6, 4.1, 4.3-4.4, 5.1-5.3, 5.5-5.8, 5.10
Chapter
5 -
Deductions for and from AGI - SUs 5-6
Chapter
6 -
Accounting Periods and Other Taxes - SU 8, SU 15
Chapter
7 -
Tax Credits - SU 10, 19.8
Chapter
8 -
Depreciation and Sale of Business Property - SU 11
Chapter
9 -
Employment Taxes, Estimated Payments, and Retirement Plans - 7.7, 16.14, 17.17, 18.5, SU 20
Chapter
10 -
Partnership Taxation - SUs 14-15
Chapter
11 -
The Corporate Income Tax - 16.4-16.14, 17.8-17.11
Chapter
12 -
Tax Administration and Tax Planning - SU 23

Young, Nellen, Persellin, Lassar, Cuccia, and Cripe, South-Western Federal Taxation 2025: Individual Income Taxes, 48th Edition, Cengage Learning, 2024.

Part I: Introduction and Basic Tax Model
Chapter
1 -
An Introduction to Taxation and Understanding the Federal Tax Law - 23.1-23.2
Chapter
2 -
Working with the Tax Law - 23.1-23.2
Chapter
3 -
Tax Formula and Tax Determination - SU 7, 9.1, 9.8, 11.1-11.4, 11.7, 11.9
Part II: Gross Income
Chapter
4 -
Gross Income: Concepts and Inclusions - SU 1, 2.1, 2.8, 19.1-19.3, 19.8
Chapter
5 -
Gross Income: Exclusions - SU 2
Part III: Deductions
Chapter
6 -
Deductions and Losses: In General - SU 3, 19.1-19.3
Chapter
7 -
Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.1, 6.5, 11.5-11.7
Chapter
8 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
9 -
Deductions: Employee and Self-Employed-Related Expenses - SU 3, 5.1-5.3, 6.6, 20.2
Chapter
10 -
Deductions and Losses: Certain Itemized Deductions - SU 6
Chapter
11 -
Investor Losses - 4.3-4.4
Part IV: Special Tax Computation Methods, Tax Credits, and Payment Procedures
Chapter
12 -
Alternative Minimum Tax - 7.6
Chapter
13 -
Tax Credits and Payment Procedures - SU 8
Part V: Property Transactions
Chapter
14 -
Property Transactions: Determination of Gain or Loss and Basis Considerations - SU 9
Chapter
15 -
Property Transactions: Nontaxable Exchanges - SU 13
Chapter
16 -
Property Transactions: Capital Gains and Losses - 9.7, SU 11
Chapter
17 -
Property Transactions: Section 1231 and Recapture Provisions - SU 12
Part VI: Accounting Periods, Accounting Methods, and Deferred Compensation
Chapter
18 -
Accounting Periods and Methods - SU 19
Chapter
19 -
Deferred Compensation - 1.8, 5.5-5.8
Part VII: Corporations and Partnerships
Chapter
20 -
Corporations and Partnerships - SUs 14-16, 17.1-17.6, 17.12-17.18

Young, Persellin, Nellen, Cuccia, Maloney, Lassar, and Cripe, South-Western Federal Taxation 2025: Comprehensive, 48th Edition, Cengage Learning, 2024.

Part I: Introduction and Basic Tax Model
Chapter
1 -
An Introduction to Taxation and Understanding the Federal Tax Law - SU 22
Chapter
2 -
Working with the Tax Law - 23.1-23.2
Chapter
3 -
Tax Formula and Tax Determination - SU 7, 8.1
Part II: Gross Income
Chapter
4 -
Gross Income: Concepts and Inclusions - SU 1, 2.1, 2.8, 11.1-11.4, 11.7, 11.9
Chapter
5 -
Gross Income: Exclusions - SU 2
Part III: Deductions and Credits
Chapter
6 -
Deductions and Losses: In General - SUs 4-6, 11.8
Chapter
7 -
Deductions and Losses: Certain Business Expenses and Losses - SU 3, 4.2, 4.5, 6.7, 11.5-11.6, 11.8
Chapter
8 -
Depreciation, Cost Recovery, Amortization, and Depletion - SU 10
Chapter
9 -
Deductions: Employee and Self-Employed-Related Expenses - 2.3, 3.5, 5.1, 20.2-20.4
Chapter
10 -
Deductions and Losses: Certain Itemized Deductions - SU 6
Chapter
11 -
Investor Losses - 4.3-4.4, 11.7
Chapter
12 -
Tax Credits and Payments - SU 8
Part IV: Property Transactions
Chapter
13 -
Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges - SU 9, SU 13
Chapter
14 -
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions - SUs 11-12
Part V: Special Tax Computations and Accounting Periods and Methods
Chapter
15 -
The Deduction for Qualified Business Income for Noncorporate Taxpayers - 6.7
Chapter
16 -
Accounting Periods and Methods - SU 19
Part VI: Corporations
Chapter
17 -
Corporations: Introduction and Operating Rules - SU 16
Chapter
18 -
Corporations: Organization and Capital Structure - 11.6, 16.1-16.11, 17.12-17.15, 17.18
Chapter
19 -
Corporations: Distributions Not in Complete Liquidation - 17.1-17.4
Chapter
20 -
Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations - 17.5-17.7
Part VII: Flow-Through Entities
Chapter
21 -
Partnerships: Formation, Operation, and Basis - SU 14
Chapter
22 -
Partnerships: Distributions, Transfer of Interests, and Terminations - SU 15
Chapter
23 -
S Corporations - 17.12-17.18
Part VIII: Advanced Tax Practice Considerations
Chapter
24 -
Taxes in the Financial Statements - 16.12
Chapter
25 -
Exempt Entities - 18.7
Chapter
26 -
Multistate Corporate Taxation - N/A
Chapter
27 -
Taxation of International Transactions - 2.7, 8.8
Chapter
28 -
Tax Practice and Ethics - SU 22, 23.3-23.11
Part IX: Family Tax Planning
Chapter
29 -
The Federal Gift and Estate Taxes - SU 21
Chapter
30 -
Income Taxation of Trusts and Estates - 18.1-18.6