Overview of the tax structure --; Tax determination, payments, and reporting procedures --; Gross income inclusions --; Gross income exclusions and deductions for AGI --; Personal itemized deductions --; Other itemized deductions --; Self-employment --; Depreciation and amortization --; Rental activities --; Property: basis and nontaxable exchanges --; Property: capital gains and losses, and depreciation recapture --; NOLs, AMT, and business tax credits --; Payroll taxes and tax compliance --; C corporations --; Partnerships --; S corporations.