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解説編　【Table of Contents】 1. Introduction 2. Rates Of Tax 2A. Alternative Minimum Tax 3. Construction Of Tax Statutes 4. Constitutional Limitations On The Taxing Power 5. Income And Assignments Of Income 5A. Compensation For Personal Services 6. Compensatory Stock Options 6A. Annuities. Rent. Interest And Other Income 7. Exclusions From Income 8. Interest On State And Local Bonds Chapter 9 has been merged into Chapters 38B, 38C, 38D, and 42. 10. Constructive Receipt 11. Cancellation Of Indebtedness Income 12. Methods Of Accounting 12A. Cash And Accrual Methods Of Accounting 12B. Change In Method Of Accounting 12C. Original Issue Discount And Imputed Interest 13. Accounting Periods 14. Correction Of Errors Barred By Operation Of Law 15. Installment Sales 16. Inventory Methods And Valuation 16A. Inventory Identification 17. Determination Of Taxpayer 18. Assignment of Corpus and Income 19. Community Property 20. Realization And Recognition Of Gain Or Loss On Sales Or Exchanges Of A Principal Residence 20A. Involuntary Conversions 20B. Like-Kind Exchanges 21. Basis 21A. Exchange-Traded Investments 22. Capital Gains And Losses 22A. Real Estate Sales And Exchanges 22B. Section 1244 Stock 22C. Patents. Franchises. Trademarks And Trade Names 23. Modified Accelerated Cost Recovery System (Macrs) 23A. Depreciation 24. Depletion And Other Deductions Related To Natural Resources 24A. Litigation 24B. At-Risk Limitation 24C. Passive Activity Loss Rule 25. Business Expenses: Deductible Or Capitalizable 25A. Deduction Of Expenses For Production Of Income 25B. Employee Benefit Plans!!Qualification 25B-1. Employee Benefit Plans!!Procedure And Administration 25B-2. Distributions From Employee Benefit Plans 25C. Individual Retirement Arrangements 25D. Travel And Entertainment Expenses 25E. Compensation 25F. Transportation Expenses 25G. Business Use Of Residences 25H. Special Areas Of Deduction 26. Deduction Of Interest 27. Deduction Of Taxes 28. Deduction Of Losses 29. Deduction Of Net Operating Losses 30. Bad Debt Deductions 31. Deduction Of Charitable Contributions 31A. Alimony And Divorce 31B. Other Deductions 32. Personal Exemptions And Personal Credits 32A. Business Credits 32B. Rehabilitation Investment Credit And Low-Income Housing Credit 33. Choice Of Entity 34. Exempt Organizations. Private Foundations And Political Organizations 34A. Taxation Of Cooperatives And Their Patrons 34B. Political Organization 34C. Homeowners' Association 35. Partnerships 35A. Limited Liability Companies (Llcs) 35B. Partnerships: Distributive Shares 35C. Partnerships: Partner’s Basis in the Partnership Interest (Outside Basis) 35D. Partnerships: Distributions 35E. Partnerships: Payments To A Retiring Or Deceased Partner 36. Estates And Trusts 37. Revocable And Controlled Trusts 38. Corporations 38A. Trusts And Other Organizations Taxable As Corporations 38B. Corporate Dividends And Distributions 38C. Corporate Earnings And Profits 38D. Redemptions 38E. Preferred Stock Bailouts 39. Accumulated Earnings Tax 40. Personal Holding Companies 40A. Real Estate Mortgage Investment Conduits (Remics) And Financial Asset Securitization Investment Trusts (Fasits) 41. Regulated Investment Companies 41A. Real Estate Investment Trusts 41B. S Corporations 42. Corporate Liquidations 42A. Collapsible Corporations 43. Corporate Reorganizations 43A. Section 351 Exchanges 43B. Section 355: Corporate Separations 44. Taxation of Nonlife Insurance Companies 44A. Life Insurance Companies 45. Nonresident Aliens And Foreign Corporations 45A. United States Taxation Relating To United States Possessions 45B. United States Citizens Abroad 45C. Sourcing Of Income And Expense 45D. Foreign Tax Credit 45E. Controlled Foreign Corporations 45F. Foreign Sales Corporations And Domestic International Sales Corporations 45G. International Boycotts 45H. Foreign Investment Companies And Passive Foreign Investment Companies 45I. Transfer Pricing: Section 482 46. Consolidated Tax Returns 47. Income Tax Returns And Disclosures 47A. Withholding Of Tax; Payment Of Estimated Tax 47B. Withholding Of Tax On Nonresident Aliens And Foreign Corporations 48. Information Returns 49. Organization And History Of Internal Revenue Service 49A. Determination Of Tax 49B. Examination And Audit Of Returns 49C. Notices Of Deficiency 49D. Assessment Of Taxes 49E. Collection Of Tax 50. Tax Court Jurisdiction. Procedure And Practice 51. Appeal Of Tax Court Decisions 52. Closing Agreements And Compromises 53. Transferees 54. Bankruptcy And Insolvency Tax Issues 54A. Federal Tax Liens 55. Civil Penalties And Additions To Tax 55A. Criminal Tax Offenses And Procedure 55B. Methods Of Computing Taxable Income 56. Return Preparers' Liabilities 57. Statute Of Limitations On Assessment And Collections 58. Claims For Refund 58A. Suits For Refund 59. Problems Of Valuation 60. Doctrines Of Estoppel. Election. And Res Judicata 61. Applicability Of Local Rules Of Property 62. (Reserved) 63. Presidential Election Campaign Fund