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RIA Federal Tax Handbook

RIA Federal Tax Handbook

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  • To order the 2016 edition of the Federal Tax Handbook (book or e-book) please call 1-800-950-1216.
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    Research Institute of America

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Designed to provide quick and easy access to critical tax questions, the RIA Federal Tax Handbook offers comprehensive, insightful guidance on federal tax law, including the latest regulations, rulings, and revenue procedures as well as precise explanations about changes that could impact your business or your clients.

You’ll get specific guidance on key tax topics, including individual, trust, partnership and corporate taxation, deductions, credits, capital gains, IRAs, SIMPLE and pension plans, education incentives, passive activity losses, employee benefits, estate and gift taxes, and more. And, you’ll be able to quickly navigate any tax questions that arise with:

  • Detailed coverage of the latest tax legislation
  • A tax calendar
  • Income tax rates, current estate, gift and excise tax rates, and Social Security tax thresholds
  • Advice on which forms to use to report transactions
  • Depreciation and inclusion amount tables
  • Extensive professional guidance from our expert editorial team

Available in print and eBook formats, this extensive resource offers premier guidance on federal tax law and comprehensive research aids to ensure you always have immediate access to the answers you need.

  • RIA Federal Tax Handbook
    • Chapter 1 Tax Rates and Tables
      • ¶ 1100 Tax Rates and Tables.
    • Chapter 2 Income—Taxable and Exempt
      • ¶ 1200 Gross Income.
      • ¶ 1208 Compensation Income.
      • ¶ 1228 Fringe Benefits.
      • ¶ 1271 Time for Reporting Compensation.
      • ¶ 1278 Social Security, Unemployment and Certain Disability Payments.
      • ¶ 1285 Dividends.
      • ¶ 1301 Interest Income.
      • ¶ 1338 Rents and Royalties.
      • ¶ 1346 Life Insurance Proceeds.
      • ¶ 1354 Taxation of Annuity Payments.
      • ¶ 1370 Gifts and Inheritances.
      • ¶ 1372 Prizes and Awards.
      • ¶ 1374 Accident and Health Insurance Benefits.
      • ¶ 1380 Damages.
      • ¶ 1386 Income Realized on Discharge or Cancellation of Indebtedness.
    • Chapter 3 Deductions—Expenses of a Business
      • ¶ 1500 Start-Up Expenditures.
      • ¶ 1506 Ordinary and Necessary Business Expenses.
      • ¶ 1515 Compensation Deduction.
      • ¶ 1541 Travel Expenses.
      • ¶ 1552 Transportation Expenses.
      • ¶ 1559 Entertainment Expenses.
      • ¶ 1571 Expense Reimbursements.
      • ¶ 1577 Substantiating T&E and “Listed Property” Expenses.
      • ¶ 1587 Business Gifts and Employee Awards.
      • ¶ 1591 Rent Expense.
      • ¶ 1599 Research and Experimental (R&E) Expenditures.
      • ¶ 1601 Legal and Accounting Expenses.
      • ¶ 1604 Insurance Premiums.
      • ¶ 1608 Bribes, Kickbacks, Fines and Penalties.
      • ¶ 1612 Domestic Production Activities Deduction.
      • ¶ 1615 Miscellaneous Business Expenses.
      • ¶ 1629 Employee Business Expenses.
      • ¶ 1636 Residence Used in Part for Business—Home Office Deduction.
      • ¶ 1644 Moving Expenses.
      • ¶ 1653 Deduction vs Capitalization of Tangible Property Costs.
      • ¶ 1661 Capitalization Rules for Intangible Assets.
      • ¶ 1664 Uniform Capitalization (UNICAP) Rules
    • Chapter 4 Interest Expense—Taxes—Losses—Bad Debts
      • ¶ 1700 Deduction for Interest.
      • ¶ 1726 Investment Interest Deduction Limitations.
      • ¶ 1730 Qualified Residence Interest.
      • ¶ 1737 Allocation Rules for Interest and Debt.
      • ¶ 1743 When Interest May Be Deducted.
      • ¶ 1754 Deduction for Taxes.
      • ¶ 1773 Deduction for Losses.
      • ¶ 1792 Casualty, Disaster, and Theft Losses.
      • ¶ 1803 At-Risk Limitations.
      • ¶ 1810 “Passive Activity” Losses and Credits.
      • ¶ 1839 Net Operating Losses (NOLs).
      • ¶ 1848 Deduction for Bad Debts.
    • Chapter 5 Depreciation, Amortization, Property Expensing and Depletion
      • ¶ 1900 The Depreciation Allowance.
      • ¶ 1907 The Modified Accelerated Cost Recovery System (MACRS).
      • ¶ 1940 Sec. 179 Expense Election—Form 4562.
      • ¶ 1945 “Luxury” Automobiles and “Listed Property.”
      • ¶ 1959 Depreciation Deduction Under the “Useful-Life” Rules.
      • ¶ 1962 Special Expensing and Amortization Provisions.
      • ¶ 1968 Amortization of Intangibles under Code Sec. 197.
      • ¶ 1971 Depletion Deduction.
    • Chapter 6 Charitable Contributions—Medical Expenses—Alimony—Other Nonbusiness Deductions
      • ¶ 2100 Charitable Contribution Deduction.
      • ¶ 2134 Specialized Rules for Claiming Charitable Contributions.
      • ¶ 2140 Medical Expenses.
      • ¶ 2152 Alimony or Separate Maintenance.
      • ¶ 2163 “Nonbusiness” Expenses.
      • ¶ 2169 Bond Premium Amortization.
    • Chapter 7 Education—Tax Credits, Exclusions, Deductions—ABLE Accounts
      • ¶ 2201 Tax Credits for Higher Education.
      • ¶ 2205 Coverdell Education Savings Accounts (CESAs).
      • ¶ 2209 Qualified Tuition Programs (QTPs)—529 Plans.
      • ¶ 2213 Employer-Provided Educational Benefits; Scholarships and Fellowships.
      • ¶ 2219 Higher Education Exclusion for Savings Bond Income.
      • ¶ 2222 Deduction for Interest Paid on Qualified Education Loans.
      • ¶ 2225 Education Expenses Related to Business or Employment.
      • ¶ 2230 Pre-2017 Above-the-Line Deduction for Higher Education Expenses.
      • ¶ 2233 ABLE Accounts for the Disabled or Blind.
    • Chapter 8 Tax Credits
      • ¶ 2301 Business Incentive Credits.
      • ¶ 2336 Personal (Refundable and Nonrefundable) Credits.
      • ¶ 2361 Foreign Tax Credit.
    • Chapter 9 Sales and Exchanges—Tax-Free Exchanges—Basis
      • ¶ 2400 Gain or Loss on Sales or Exchanges.
      • ¶ 2413 Tax-Free Exchanges of Stock.
      • ¶ 2418 “Like-Kind” (Code Sec. 1031) Exchanges.
      • ¶ 2426 Rollover of Gain from Certain Sales.
      • ¶ 2430 Involuntary Conversions—Forms 4797 and 8949.
      • ¶ 2442 Exclusion of Gain on Principal Residence.
      • ¶ 2446 Sales and Exchanges Between Related Taxpayers.
      • ¶ 2452 Installment Sales and Other Deferred Payment Sales.
      • ¶ 2461 Wash Sales.
      • ¶ 2463 Basis of Property.
      • ¶ 2482 Property Acquired in Nontaxable Exchanges.
      • ¶ 2507 Property Acquired by Gift, from a Decedent, or from a Spouse.
    • Chapter 10 Capital Gains and Losses—Section 1231—Depreciation Recapture
      • ¶ 2600 Capital Gains and Losses.
      • ¶ 2616 Assets to Which Capital Gain and Loss Rules Apply.
      • ¶ 2637 Constructive Sales of Appreciated Financial Positions.
      • ¶ 2639 Short Sales.
      • ¶ 2644 Section 1244 (“Small Business Corporation”) Stock.
      • ¶ 2648 Exclusion of Gain from Qualified Small Business Stock (QSBS).
      • ¶ 2650 Tax-Free Capital Gains for Investment in Renewal Communities and DC Zone Assets.
      • ¶ 2653 Tax Straddles and Section 1256 Contracts.
      • ¶ 2661 Securities Futures Contracts.
      • ¶ 2664 Conversion and Constructive Ownership Transactions.
      • ¶ 2667 Holding Period.
      • ¶ 2676 Sales and Exchanges.
      • ¶ 2684 Capital Gain—Ordinary Loss Rule.
      • ¶ 2690 Sale of Depreciable Property to Related Parties.
      • ¶ 2692 Depreciation Recapture.
    • Chapter 11 Tax Accounting—Inventories
      • ¶ 2800 Accounting Periods.
      • ¶ 2816 Accounting Methods.
      • ¶ 2819 The Cash Method of Accounting.
      • ¶ 2824 The Accrual Method of Accounting.
      • ¶ 2836 Changes of Accounting Methods.
      • ¶ 2845 Reserves for Expenses.
      • ¶ 2847 Long-Term Contracts.
      • ¶ 2857 Reallocations of Income by IRS.
      • ¶ 2859 Previously Reported Income Repayments.
      • ¶ 2862 Inventories.
    • Chapter 12 Withholding Tax on Wages and Other Income Payments
      • ¶ 3000 Withholding on Wages.
      • ¶ 3031 Payment of Domestic Service Employment Tax (“Nanny Tax”).
      • ¶ 3033 Nonpayroll Withheld Taxes.
      • ¶ 3036 Pension, Annuity and Other Withholding.
      • ¶ 3045 Backup Withholding.
    • Chapter 13 Individual's Tax Computation—Kiddie Tax—Self-Employment Tax—Net Investment Income Tax—Estimated Tax
      • ¶ 3100 How Income Tax on Individuals Is Computed.
      • ¶ 3135 Tax on Unearned Income of Children—Kiddie Tax.
      • ¶ 3140 Self-Employment (SE) Tax.
      • ¶ 3150 3.8% Net Investment Income Tax (NIIT) on Individuals.
      • ¶ 3154 Individual Estimated Tax.
    • Chapter 14 Alternative Minimum Tax
      • ¶ 3200 Alternative Minimum Tax.
    • Chapter 15 Corporations—Accumulated Earnings Tax—Personal Holding Companies—Consolidated Returns—Estimated Tax—S Corporations
      • ¶ 3300 Taxation of Corporations.
      • ¶ 3303 How C Corporations Are Taxed.
      • ¶ 3306 Dividends-Received Deduction.
      • ¶ 3315 Accumulated Earnings Tax.
      • ¶ 3319 Personal Holding Company (PHC) Tax.
      • ¶ 3329 Dividend Distributions to Cut Special Taxes on Corporations.
      • ¶ 3337 Consolidated Returns by Affiliated Groups.
      • ¶ 3342 Corporate Estimated Tax.
      • ¶ 3349 S Corporations.
    • Chapter 16 Corporate Transactions—Organization—Distributions—Reorganization—Acquisitions—Liquidations
      • ¶ 3500 Incorporations and Transfers to Controlled Corporations—Code Sec. 351.
      • ¶ 3511 Corporate Distributions; Earnings and Profits (E&P).
      • ¶ 3516 Stock Redemptions.
      • ¶ 3525 Section 306 Stock.
      • ¶ 3528 Nonliquidating Property Distributions.
      • ¶ 3531 Corporate Reorganizations.
      • ¶ 3549 Spin-Offs, Split-Offs and Split-Ups.
      • ¶ 3553 Carryovers of Tax Items.
      • ¶ 3557 Trafficking in Net Operating Losses (NOLs) and Other Carryovers—Code Sec. 382 Limitation.
      • ¶ 3564 Corporate Liquidations.
      • ¶ 3571 Code Sec. 338 Election to Treat a Stock Purchase as an Asset Purchase.
    • Chapter 17 Partnerships
      • ¶ 3700 Partnerships.
      • ¶ 3709 Treatment of Contributions to a Partnership.
      • ¶ 3715 Partnership Income and Deductions.
      • ¶ 3724 Partnership Allocations.
      • ¶ 3728 Partner's Dealings with Partnership.
      • ¶ 3734 Limitations on a Partner's Deductible Loss.
      • ¶ 3738 Basis of Partnership Interest.
      • ¶ 3742 Distributions to a Partner.
      • ¶ 3754 Disproportionate Distributions.
      • ¶ 3759 Liabilities of Partnerships and Partners.
      • ¶ 3763 Transfer and Liquidation of Partnership Interest.
      • ¶ 3768 Payments After Partner's Death or Retirement.
      • ¶ 3775 Special Basis Adjustments to Partnership Property.
      • ¶ 3781 Terminations.
    • Chapter 18 Trusts—Estates—Decedents
      • ¶ 3900 Trust and Estate Income Tax Rules.
      • ¶ 3966 Decedent's Income and Deductions.
      • ¶ 3974 Bankruptcy Estate for Bankrupt Individual.
    • Chapter 19 Exempt Organizations
      • ¶ 4100 Tax-Exempt Organizations.
      • ¶ 4125 Private Foundations and Donor Advised Funds.
    • Chapter 20 RICs (Mutual Funds), REITs, REMICs, Banks and Other Special Corporations
      • ¶ 4200 Special Corporations and Other Entities.
    • Chapter 21 Pension and Profit-Sharing Plans—401(k) Plans—Roth 401(k) Plans—IRAs—Roth IRAs—SEPs—SIMPLE Plans
      • ¶ 4300 Employee Benefit Plans.
      • ¶ 4340 Retirement Savings Plans for Individuals (IRAs).
      • ¶ 4356 Roth IRAs.
      • ¶ 4366 Simplified Employee Pensions (SEPs).
      • ¶ 4370 “SIMPLE” Retirement Plans.
      • ¶ 4376 Tax-Sheltered 403(b) Annuities.
    • Chapter 22 Farmers
      • ¶ 4500 Farmers.
    • Chapter 23 Foreign Income—Foreign Taxpayers—Foreign Currency Transactions
      • ¶ 4600 Foreign Income of U.S. Taxpayers.
      • ¶ 4622 Resident Aliens Taxed as U.S. Persons.
      • ¶ 4626 Taxation of Nonresident Aliens and Foreign Corporations.
      • ¶ 4644 Returns Relating to Foreign Taxpayers.
      • ¶ 4650 Tax Withholding on Payments to Foreign Taxpayers.
      • ¶ 4662 Foreign Currency Rules.
    • Chapter 24 Returns and Payment of Tax
      • ¶ 4700 Returns and Payment of Tax.
    • Chapter 25 Deficiencies—Refunds—Penalties
      • ¶ 4800 Tax Audits, Deficiencies and Assessments.
      • ¶ 4839 Unified Audit and Review for Partnerships—Tax Years Beginning Before 2018.
      • ¶ 4846 Unified Audit and Review for Partnerships—Tax Years Beginning After 2017.
      • ¶ 4849 Refunds; Tax Litigation.
      • ¶ 4867 Interest and Penalties.
      • ¶ 4906 Tax Collection.
    • Chapter 26 Estate, Gift and Generation-Skipping Transfer Taxes
      • ¶ 5000 Estate Tax.
      • ¶ 5041 Gift Tax.
      • ¶ 5059 Generation-Skipping Transfer (GST) Tax.
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