Mertens law of federal income taxation.

Introduction
Rates of tax
Alternative minimum tax
Construction of tax statutes
Constitutional limitations on the taxing power
Income and assignments of income
Compensation for personal services
Compensatory stock options
Annuities, rent, interest and other income
Exclusions from income
Tax-advantaged bonds
[Reserved]
Construction receipt
Cancellation of indebtedness income
Methods of accounting
Case and accrual methods of accounting; and method of accounting for long-term contracts
Change in method of accounting
Original issue discount and imputed interest
Accounting periods
Correction of errors barred by operation of law
Installment sales
Inventory methods and valuation
LIFO inventories
Determination of taxpayer
[Reserved]
Community property
Realization and recognition of gain or loss on sales or exchanges of a principal residence
Involuntary conversions
Like-kind exchanges
Basis
Exchange-traded investments
Capital gains and losses
Real estate sales and exchanges
Section 1244 stock
Patents, franchises, trademarks and trade names
Modified Accelerated Cost Recovery System (MACRS)
Depreciation
Depletion and other deductions related to natural resources
Litigation
At-risk limitation
Passive activity loss rule
Business expenses: deductible or capitalizable
Deduction of expenses for production of income
Employee benefit plans: qualification
Employee benefit plans: procedure and administration
Distributions from employee benefit plans
Individual Retirement Arrangements (IRAs)
Travel and entertainment expenses
Compensation
Transportation expenses
Business use of residences
Special areas of deduction
Deduction of interest
Deduction of taxes
Deduction of losses
Deduction of net operating losses
Bad debt deductions
Deduction of charitable contributions
Alimony and divorce
Medical expenses and saving accounts, moving expenses, and other itemized deductions of individuals
Personal exemptions and personal credits
Business credits
Rehabilitation credit and low-income housing tax credit
Choice of entity
Exempt organizations
Taxation of cooperatives and their patrons
Partnerships
Limited liability companies (LLCs)
Partnerships: distributive shares
Partnerships: partner's basis in the partnership interest (outside basis)
Partnerships: Distributions
Partnerships: Payments to a retiring or deceased partner
Family partnerships, limited partnerships, and limited liability companies
Estates and trusts
Revocable and controlled trusts
Corporations
Trusts and other organizations taxable as corporations
Corporate dividends and distributions
Corporate earnings and profits
Redemptions
Preferred stock bailouts
Accumulated earnings tax
Personal holding companies
Real Estate Mortgage Investment Conduits (REMICs)
Regulated investment companies
Real estate investment trusts
S corporations
Corporate liquidations
Collapsible corporations
Corporate reorganizations
Section 351 exchanges
Section 355: Corporate separations
Taxation on nonlife insurance companies
Life insurance companies
Nonresident aliens and foreign corporations
United States taxation relating to United States possessions
United States citizens abroad
Sourcing of income and expense
Foreign tax credit
Controlled foreign corporations
Export and manufacturing incentives
International boycotts
Foreign investment of companies and passive foreign investment companies
Transfer pricing: Section 482
Consolidated tax returns
Income tax returns and disclosures
Withholding of tax; payment of estimated tax
Withholding of tax on nonresident aliens and foreign corporations
Information returns
Organization and history of Internal Revenue Service
Determination of tax
Examination and audit of returns
Notices of deficiency
Assessment of taxes
Collection of tax
Tax court jurisdiction, procedure and practice
Appeal of tax court decisions
Closing agreements and compromises
Transferees
Bankruptcy and insolvency tax issues
Federal tax liens
Civil penalties and additions to tax
Criminal tax offenses and procedure
Methods of computing taxable income
Return preparers' liabilities
State of limitations on assessment and collections
Claims for refund
Suits for refund
Problems of valuation
Doctrines of estoppel, election, and res judicata
Applicability of local rules of property
[Reserved]
Presidential election campaign fund.