V. Federal Taxation of Property Transactions (8% - 12%)
　　A. Types of Assets
　　B. Basis and Holding Periods of Assets
　　C. Cost Recovery (Depreciation, Depletion, and Amortization)
　　D. Taxable and Nontaxable Sales and Exchanges
　　E. Amount and Character of Gains and Losses, and Netting Process
　　F. Related Party Transactions
　　G. Estate and Gift Taxation
　　1. Transfers subject to the gift tax
　　2. Annual exclusion and gift tax deductions
　　3. Determination of taxable estate
　　4. Marital deduction
　　5. Unified credit
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