How Study MATE Courses Relate to Your Textbook
Chapter in CCH Federal Taxation:
Comprehensive Topics
1
Introduction to Federal Taxation and
Understanding the Federal Tax Law
2
Tax Research, Practice and Procedure
3
Individual Taxation—An Overview
4
Gross Income
5
Gross Income—Exclusions
6
Deductions: General Concepts and
Trade or Business Deductions
7
Deductions: Business/Investment
Losses and Passive Activity Losses
8
Deductions: Itemized Deductions
9
10
11
12
13
14
15
16
17
18
19
20
21
22
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
Taxation of Corporations--Basic
Concepts
Corporate Nonliquidating Distributions
Corporate Distributions in Complete
Liquidations
Corporate Reorganizations
Accumulated Earnings and Personal
Holding Company Taxes
Partnerships—Formation and Operation
Partnerships—Distributions, Sales and
Exchanges
S Corporations
Federal Estate Tax, Federal Gift Tax and
Generation-Skipping Transfer Tax
23
Income Taxation of Trusts and Estates
24
Deferred Compensation and Education
Planning
25
Multijurisdictional Taxation:
International and State and Local
Transactions
For a more detailed discussion of chapter
topics and self-testing questions, see:
 Federal Income Taxation—An Overview
 Federal Tax Practice and Procedure
 Federal Income Taxation—An Overview
 Gross Income
 Gross Income—Exclusions
 Business Deductions
 Deductions for Losses and Bad Debts
 Deductions for an Individual’s 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
 Organization and Income of C Corporations
 Distributions by C Corporations to Their
Shareholders
 Distributions Liquidating a C Corporation
 Reorganization of a C Corporation
 Accumulated Earnings and Personal Holding
Company Taxes
 Partnerships—Formation and Operation
 Partnerships—Distributions to Partners and Sales
of Partnership Interests
 S Corporations
 Estate Tax
 Gift Tax
 Generation-Skipping Transfer Tax
 Income Taxation of Trusts, Estates, and Their
Beneficiaries
 Qualified and Nonqualified Retirement Plans
(Including IRAs)
 Education Savings Plans and Other Tax Breaks
For Educational Expenses
 Multijurisdictional Taxation: International and
State and Local Transactions