Preface1. Introduction2. A stroll through a tax return3. What is income?4. What is not income?5. Business deductions6. Capital recovery7. Itemized deductions8. Mixed motive expenses9. Timing10. Capital gains and losses11. Who is the taxpayer?12. Families13. Installment sales14. Nonrecognition transitions15. Tax shelters16. Applications17. What if you actually like this stuff?