California tax course outline

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Lessons:
1.	General Principles
2.	Exemptions - Filing Status
3.	The Tax Computation
4.	Gross Income Exclusions and Inclusions
5.	Gross Income Exclusions and Inclusions (Cont'd)
6.	Gain Or Loss On The Sale Or Exchange Of Property
7.	Basis
8.	Capital Gains and Losses
9.	Business Deductions
10.	Other Allowable Deductions
11.	Depreciation, Accelerated Cost-Recovery, Depletion and Amortization
12.	Business and Casualty Losses
13.	Bad Debts
14.	Self-Employment Tax
15.	Estimated Tax
16.	Payroll Taxes Income Tax Withholding
17.	Other Payroll Taxes
18.	Tax Credits
19.	Special Provisions For Gain On The Sale Of Taxpayer's Residence
20.	Miscellaneous Special Provisions
21.	California State Taxes

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California Tax Preparer Course Outline

Assignment 19

SPECIAL PROVISIONS FOR GAIN ON THE SALE OF TAXPAYER'S RESIDENCE

Contents

Introduction - Reason for the Special Provisions	1901
Gains on Sales or Exchanges Before May 7, 1997	1902
Nonrecognition of Gain (Section 1034)	1903
How the Sec. 1034 Gain is Reported	1904
Exclusion of Gain by Taxpayers 55 and Over (Section 121)	1905
Gains on Sales or Exchanges After May 6, 1997	1906
Reduced Exclusion	1907
Transitional Rules	1908

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