J.K. Lasser's Your Income Tax 2006: For Preparing Your 2005 Tax Return (J.K. Lasser) 
Which form to file - Chap. 1
Filing as Head of Household - Chap. 1
Filing for your children - Chap. 1
Filing for married couples - Chap. 1
What Must You Report as Income? (Chaps. 2-11) including:
Fringe Benefits - Chap. 3
Capital gains & losses - Chap. 5
Traditional & Roth IRAs - Chap. 8
Rental Income - Chap. 9
What Deductions Can You Claim? (Chaps. 12-21) including:
Moving expenses - Chap. 12
Casualty Loss - Chap. 18
Charitable deductions - Chap. 14
Who is a dependent? - Chap. 21
How Much Tax Do You Owe? (Chaps. 22-27) including:
Withholding Allowance - Chap. 26
Your child's tax - Chap. 24
Personal tax credits - Chap. 25
Estimated taxes - Chap. 27
Strategies to Save You Taxes (Chaps. 28-39) including:
Tax-free residence sales - Chap. 29
Investing in securities - Chap. 30
Armed forces rules - Chap. 35
Tax credits for education - Chap. 33
Planning Ideas for Your Business (Chaps. 40-45) including:
Home office deduction - Chap. 40
Keogh, Simple, or SEP - Chap. 41
Auto expenses - Chap. 43
Self-employment tax - Chap. 45
Now That You're Done (Chaps. 46-48) including:
Electronic filing - Chap. 46
Filing extensions - Chap. 46
IRS Audits - Chap. 48
Amended returns - Chap. 47
The Most Trusted Name in Tax
For over 60 years, more than 38 million Americans have trusted J.K. Lasser to help them save money at tax time
Now with USABLE FORMS ONLINE FREE ONLINE BONUSES AND TAX PREP GUIDANCE FOR ALL YOUR TAX NEEDS COVERS ALL 2005 TAX LAW CHANGES
Easy-to-Use Format Explains Complex Tax Laws
FILING TIPS and FILING INSTRUCTIONS help you prepare your 2005 return
PLANNING REMINDERS highlight year-end tax strategies for 2005 and planning opportunities for 2006 and later years
CAUTIONS point out potential pitfalls to avoid and areas where you might expect IRS opposition
LAW ALERTS indicate recent changes in the tax law and pending legislation before Congress
COURT DECISIONS highlight key rulings from the Tax Court and other federal courts
IRS ALERTS highlight key rulings and announcements from the IRS
Reviews
There are two reasons to read this book.
1) You are preparing a paper return and wish to learn more that what is printed in the IRS "Forms and Instructions".
2) You want to read and learn more than what you get from a tax preparer or computer program.
Since your economic activities have tax consequences you should read or browse the relevant sections of this book as it applies to you. Some ignore the tax consequences until its too late. Since most people don't have tax lawyers, and may not be able to get advice on a telephone, or even from the Internet, you need to reference this book as needed. Do not be afraid of the size of this book as most people will not need all chapters.
Part 1 covers the "Filing Basics" and status. Part 2 covers "Reporting Your Income" for wages, salary, other compensation; fringe benefits, dividend and interest income, property sales, property exchanges, retirement and annuity income, IRAs, rents and royalties, loss restrictions, other income. Part 3 covers "Claiming Deductions" for adjusted gross income, standard or itemized deductions, charitable and interest deductions, medical expenses, personal exemptions. Part 4 tells how to compute your taxes, and tax credits. Part 5 tells about "Tax Planning" and should be read by everyone. Part 6, "Business Tax Planning" is important for the self-employed. Part 7 tells about filing your return and the aftermath.
Chapter 47 tells how to file a refund claim or an amended return. [The easiest way to fill in a 1040X is to fill in the new 1040 and then copy the information to the 1040X.] Chapter 48 discusses the possibility of an IRS tax audit so you may be informed and prepared. Page 715 tells about "Suing the IRS for Unauthorized Collection"!
To learn about the history of US tax policy you'll need another book. Sidney Ratner's "American Taxation" is out of print, but you may be able to find another book. Class and sectional differences make politics, and politics make the tax code. Today's income taxes fall more heavily on wage earners compared to the 1862, 1893, and 1916 income tax codes.