Federal Tax Coordinator

Designed to provide complete and thorough answers to all your clients' federal tax questions, the Federal Tax Coordinator 2d offers a detailed and comprehensive analysis of all Federal tax laws, regulations, relevant court cases, and IRS rulings and releases. The expert analysis is supported by extensive and detailed citations to controlling authorities.
With Federal Tax Coordinator 2d you'll receive:

• Thorough coverage of all federal income, estate, gift, excise, FICA, FUTA and international (U.S. based) taxes - all organized by subject matter for easy access
• New developments that are integrated continuously into the analysis, so they are not just appended at the end of existing paragraphs
• Expert commentary in the form of recommendations, illustrations, cautions, and observations, which provide professional value-added insight above and beyond analysis of the law
• Implementation guidelines with references to forms, elections, and compliance statements
• Proven practice tools, sample client letters, checklists of tax-saving opportunities, and other practice aids to help you better serve your clients while generating revenue
• Analysis of U.S. income tax treaties currently in force.
• Federal Taxes Weekly Alert Newsletter on Checkpoint with commentary and reports on all significant federal tax developments

List of Content (Click any title to expand the list)
Federal Tax Coordinator 2d

• Chapter A Individuals and Self-Employment Tax
  • A-1000 How Tax on Individuals Is Computed.
  • A-1100 Tax Rate Schedules Used to Determine Tax.
  • A-1180 Tax Tables Used to Determine Tax
  • A-1200 Tax Rates for Single Individuals.
  • A-1300 Tax Computation of Children Subject to Kiddie Tax.
  • A-1325 Parent's Election to Report Income of Children Subject to Kiddie Tax On Parents' Own Return.
  • A-1400 Head of Household Tax Computation.
  • A-1500 Tax Computation of Married Persons.
  • A-1600 Determination of Marital Status for Tax Purposes.
  • A-1610 Certain Married Individuals Living Apart Treated as Unmarried.
  • A-1700 Tax Computation of “Surviving Spouses,” Widows, and Widowers.
  • A-1800 Election by U.S. Citizen or Resident and Nonresident Alien Spouse to be Taxed as U.S. Citizens or Residents.
  • A-2500 Calculating Taxable Income of individuals.
  • A-2600 Computing Adjusted Gross Income.
  • A-2700 Claiming Itemized Deductions.
  • A-2710 2%-of-AGI Floor on Miscellaneous Itemized Deductions
  • A-2730 Overall Limitation on Itemized Deductions.
  • A-2800 The Standard Deduction.
  • A-3500 Deduction for Personal Exemptions.
  • A-3600 Deduction for Dependents.
  • A-3700 Support Requirements for Dependents.
  • A-3850 Custodial Parent's Release of Claim to Child's Dependency Exemption
  • A-4000 Credits Available to Individuals.
  • A-4050 Child Tax Credit.
  • A-4100 Credit for the Elderly or the Permanently and Totally Disabled.
  • A-4200 Earned Income Credit for Low-Income Individual Taxpayers.
  • A-4230 Health Coverage Tax Credit.
  • A-4240 Premium Tax Credit—after 2013.
  • A-4250 First-Time Homebuyer Credit for D.C. Before 2012
  • A-4270 First-Time Homebuyer Credit for Purchases in 2008–2011
  • A-4280 Recapture of First-Time Homebuyer Credit
  • A-4290 Making Work Pay Credit for 2009 and 2010
  • A-4300 Credit for Child and Dependent Care Expenses.
  • A-4400 Adoption expense credit.
  • A-4450 Saver's Credit for Qualified Retirement Savings Contributions.
  • A-4470 Higher Education Expense Deduction For Tuition and Fees Before 2014.
  • A-4500 Credit for Higher Education Expenses—Hope Credit/American Opportunity Tax Credit (AOTC) and Lifetime Learning Credit.
  • A-4600 Coverdell Education Savings Accounts
  • A-4700 Qualified Tuition Programs (QTPs, or 529 Plans).
  • A-4750 Nonbusiness Energy Property Credit for Pre-2014 Energy-Efficient Improvements to Principal Residence.
  • A-4780 Residential Energy Efficient Property Credit for Solar Electric, Solar Hot Water, Fuel Cell, Residential Wind, and Geothermal Heat Pump Property Installed Before 2017.
  • A-4900 Limitation on Aggregate Amount of Nonrefundable Personal Tax Credits.
  • A-5000 Community Property and Community Income.
  • A-5020 Exceptions to Community Income Rules for Certain Marrieds Who Don't File Joint Returns.
  • A-5100 Arizona Community Property.
  • A-5200 California Community Property.
  • A-5300 Idaho Community Property.
  • A-5400 Louisiana Community Property.
  • A-5500 Nevada Community Property.
  • A-5600 New Mexico Community Property.
  • A-5700 Texas Community Property.
  • A-5800 Washington Community Property.
  • A-5900 Wisconsin Community Property.
  • A-6000 Self-Employment Tax.
  • A-6030 Self-Employment Income Subject to the Self-Employment Tax.
  • A-6050 Self-Employment Income from Foreign Sources.
  • A-6080 “Trade or Business” for Self-Employment Tax Purposes.
  • A-6100 Net Earnings from Self-Employment.
  • A-6150 Self-Employment Income of Partners.
  • A-6200 Farmers' Net Earnings from Self-Employment.
  • A-6250 Income Earned by Fiduciaries as Self-Employment Income.
  • A-6300 Self-Employment Tax for Ministers and Members of Certain Religious Groups.
  • A-6350 Church Employees Subject to Self-Employment Tax.
  • A-6360 3.8% Tax on Net Investment Income of Individuals.
  • A-6400 Post-2013 Requirement That Individuals Maintain Health Insurance Coverage (“Individual Mandate”).
• Chapter A-7000 Alternative Minimum Tax
  • A-8100 The Alternative Minimum Tax (AMT).
  • A-8130 Who Is Subject to the Alternative Minimum Tax
  • A-8140 Small Corporation Exemption From the AMT
  • A-8160 Alternative Minimum Tax Exemptions
  • A-8180 Alternative Minimum Tax Foreign Tax Credit.
  • A-8190 AMT Preferences and Adjustments—An Overview
  • A-8200 Alternative Minimum Tax Preferences and Adjustments Which Apply to All Taxpayers.
  • A-8300 Alternative Minimum Tax (AMT) Preferences and Adjustments Which Apply to Individuals and Other Noncorporate Taxpayers Only.
  • A-8400 Adjusted Current Earnings (ACE) Adjustment for Corporations.
  • A-8800 Minimum Tax Credit
• Chapter B Partnerships
  • B-1000 What is a Partnership?
  • B-1100 Who May Be a Partner in a Partnership?
  • B-1200 Election Not To Be Taxed As a Partnership.
  • B-1250 Partnerships Formed or Used For Abusive Purposes.
  • B-1300 Partnership Organizational and Syndication Expenses.
  • B-1400 Contributions to Partnerships.
  • B-1500 Computing Partner's Basis and Holding Period in Partnership Interest.
  • B-1600 Effects of Liabilities of Partnerships and Partners.
  • B-1650 Determining Partners' Shares of Partnership Liabilities
  • B-1700 When Partnership Income and Deductions Are Reported.
  • B-1800 Consistent Treatment on Partner's Return and Partnership's Return.
  • B-1900 Partnership Income and Deductions.
  • B-2000 Partner's Dealings With Partnership.
  • B-2100 Recharacterizing Transactions With Partnership.
  • B-2200 Partners' and Partnerships' Payments of Each Other's Expenses.
  • B-2300 “Outside” Compensation of Partners.
  • B-2400 Partnership Allocations.
  • B-2500 Economic Effect Test for Partnership Allocations.
  • B-2600 Capital Account Maintenance Rules.
  • B-2700 Substantiality Tests.
  • B-2800 Allocations According to Partners' Interests in Their Partnerships.
  • B-2900 Allocations of Certain Items That Do Not Have Any Economic Effect.
  • B-3000 Allocation of Nonrecourse Deductions.
  • B-3100 Built-In Gain or Loss on Contributed Property.
  • B-3140 Partnership Distributions of Property Contributed to a Partnership
  • B-3170 Partnership Distributions to Partner Who Contributed Built-in Gain Property
  • B-3200 Allocations When Partners' Interests Change.
  • B-3400 Family Partnerships.
  • B-3500 Limitations on a Partner's Deductible Loss.
  • B-3600 Distributions by a Partnership.
  • B-3700 Partner's Basis in Property Distributed by the Partnership.
  • B-3800 Sales, Exchanges and Other Transfers of Partnership Interests.
  • B-3850 Treatment of Gain or Loss on Sale or Exchange of Partnership Interests as Capital Gain or Loss.
  • B-3900 Sales of Interests in Partnerships Holding Unrealized Receivables and Inventory, and Disproportionate Distributions Involving Unrealized Receivables and Substantially Appreciated Inventory.
  • B-4000 Basis Adjustments to Partnership Property.
  • B-4050 Allocation of Basis Adjustment To Partnership Property to Reduce the Difference Between Basis and Value.
  • B-4100 Partnership Payments to a Retired Partner or Deceased Partner's Successor in Liquidation of the Partnership Interest.
  • B-4200 Death of a Partner.
  • B-4300 Termination of Partnership.
  • B-4400 Electing Large Partnerships.
• Chapter C Income Taxation of Trusts, Estates, Beneficiaries and Decedents
  • C-1000 Income Taxation of Trusts.
  • C-2000 Pre-Aug. 6, '97 Tax on Built-In, “Includible” Gain from Property Sold Within Two Years of Receipt from Living Transferor—Sec. 644 Tax.
  • C-2100 Gross Income of Trusts.
  • C-2150 Distributions by Trust of Property in Kind—Election to Recognize Gain or Loss.
  • C-2200 Deductions and Credits of Trusts.
  • C-2300 Charitable Deduction of Complex Trusts.
  • C-2500 Trust's Deduction for Distributions to Beneficiaries.
  • C-2600 The Maximum Deductible as Distribution by a Simple Trust.
  • C-2700 The Maximum Deductible as Distribution by a Complex Trust.
  • C-3000 Income Taxable to Trust Beneficiaries.
  • C-3030 Deductions and Credits of Trust Beneficiaries; Transfer of Unused Deductions on Termination.
  • C-3050 Beneficiaries of Charitable Remainder Trusts (CRTs).
  • C-3080 Requirement That Beneficiary Treat Items Consistent With Trust's Treatment.
  • C-4000 Throwback Rules for Foreign Trusts and Pre-Aug. 6, '97 Years of Domestic Trusts.
  • C-4100 Computation of Beneficiary's Tax Under Throwback Rules.
  • C-5000 What Are Trusts For Tax Purposes?
  • C-5100 Requirement that Trust Satisfy Both State Law and Tax Law.
  • C-5150 Multiple Trusts.
  • C-5200 Taxing Trust Income to Grantor or Other “Owner”.
  • C-5250 Grantor as Owner of Family Trust.
  • C-5300 Grantor as Owner of a Trust That He May Revoke.
  • C-5400 Grantor as Owner of a Trust From Which He May Derive Income Benefits.
  • C-5450 Reversionary Trusts.
  • C-5500 Pre-Mar. 2, '86 Short-Term Trusts.
  • C-5530 Grantor as Owner of a Trust Where Beneficial Enjoyment Is Under His Control.
  • C-5550 Grantor as Owner of a Trust Where Administrative Control is Exercisable For Grantor's Benefit.
  • C-5570 Person Other Than Grantor as Owner of Trust.
  • C-5600 U.S. Transferor Taxed as Owner of Foreign Trust With U.S. Beneficiary.
  • C-5700 Taxation of Electing Small Business Trusts
  • C-5800 3.8% Tax on Net Investment Income of Trusts.
  • C-7000 Income Taxation of Estates.
  • C-7100 Gross Income of Estates.
  • C-7150 Distributions by Estate of Property in Kind—Election to Recognize Gain or Loss.
  • C-7200 Estate's Deductions and Credits.
  • C-7300 Charitable Contribution Deduction (Including Amounts Set Aside for Charity).
  • C-8000 Estate's Deduction for Distributions to Beneficiaries.
  • C-8100 The Maximum Deductible as Distribution by a Decedent's Estate.
  • C-9000 Income Taxable to Estate Beneficiaries.
  • C-9050 Deductions and Credits of Estate Beneficiaries; Transfer of Unused Deductions on Termination.
  • C-9080 Requirement That Beneficiary Treat Items Consistent With Estate's Treatment.
  • C-9500 Income in Respect of a Decedent.
  • C-9550 Deductions and Credits in Respect of a Decedent.
  • C-9580 3.8% Tax on Net Investment Income of Estates.
  • C-9600 Final Return of a Decedent.
  • C-9650 Cancellation of Income Taxes of Members of the U.S. Armed Forces and Military or Civilian Employees of the U.S. Dying as a Result of Service in a Combat Zone or a Terrorist or Military Action.
  • C-9700 Income Taxation of Bankruptcy Estate of Bankrupt Individuals.
  • C-9800 Income Taxation of Individual Debtors in Bankruptcy.
  • C-9850 Income Taxation of Partnerships and Corporations in Bankruptcy.
• Chapter D How Corporations Are Taxed.
  • D-1000 How Corporations Are Taxed.
  • D-1030 Pre-'96 Environmental Tax.
  • D-1100 What is a Corporation for Tax Purposes?
  • D-1150 Check-the-Box Tax Classification for Unincorporated Eligible Entities.
  • D-1200 When Corporate Entity is Ignored.
  • D-1320 Publicly Traded Partnerships (Master Limited Partnerships) as Corporations.
  • D-1420 Avoiding Double Taxation of Corporate Income—Electing to be Taxed as an S Corporation.
  • D-1430 Eligibility to be an S Corporation.
  • D-1440 An S corporation cannot have more than 100 shareholders.
  • D-1455 Who is eligible to be an S corporation shareholder.
  • D-1495 S corporations permitted only one class of stock.
  • D-1530 S corporations may have qualified subchapter S subsidiaries (QSubs) that are not treated as separate corporation.
  • D-1550 Electing to Be Taxed as an S Corporation.
  • D-1580 LIFO Recapture on Conversion from C Corporation to S Corporation.
  • D-1590 Computing Taxable Income of S Corporations.
  • D-1620 Deductions for Fringe Benefits for Shareholder-Employees of S Corporation.
  • D-1630 Earnings and Profits of an S Corporation.
  • D-1640 Taxation of S Corporations.
  • D-1690 Tax on Excess Net Passive Investment Income.
  • D-1760 How Shareholders are Taxed on an S Corporation's Income.
  • D-1800 Consistent Treatment on Shareholder's Return and S Corporation's Return.
  • D-1810 Tax Treatment of Distributions to an S Corporation's Shareholders.
  • D-1860 Determining an S Corporation's Shareholder's Basis in Stock and Debt.
  • D-1900 Termination of the Election to Be an S Corporation.
  • D-1950 Making a New S Election After Termination of Earlier Election.
  • D-2000 Special Corporate Deductions.
  • D-2200 Deductions for Dividends Received.
  • D-2300 Dividends-Paid Deduction for Certain Public Utilities.
• Chapter D-2500 Accumulated Earnings Tax; Personal Holding Company Tax
  • D-2600 Accumulated Earnings Tax on Corporations.
  • D-2700 Tax Avoidance Purpose.
  • D-2770 “Reasonable Business Needs” for Accumulation.
  • D-2840 Working Capital Needs—The Bardahl Operating Cycle Formula.
  • D-2880 RIA Worksheet to Estimate Working Capital Needs by Operating Cycle Method.
  • D-2900 Accumulated Taxable Income.
  • D-3000 Burden of Proving Reasonableness of Earnings Accumulations.
  • D-3200 Personal Holding Companies.
  • D-3300 Corporations Exempt from Personal Holding Company Tax.
  • D-3400 Stock Ownership Test of Personal Holding Company.
  • D-3500 “Adjusted Ordinary Gross Income” Test—The 60% Test.
  • D-3600 Computing Personal Holding Company Tax.
  • D-3700 “Deficiency Dividend” Deduction for Personal Holding Companies.
  • D-3800 Dividends-Paid Deduction for Personal Holding Companies, Regulated Investment Companies, REITs, and Corporations Subject to the Accumulated Earnings Tax.
• Chapter D-3900 Exempt Organizations, Private Foundations
  • D-4000 Exempt Organization Status.
  • D-4100 Charitable, Religious, Educational, Literary, or Scientific Organizations.
  • D-4200 Social Clubs.
  • D-4300 Fraternal Beneficiary Societies and Domestic Fraternal Societies.
  • D-4400 Voluntary Employees' Beneficiary Associations.
  • D-4500 Supplemental Unemployment Benefit Trusts.
  • D-4600 Labor Organizations.
  • D-4700 Agricultural and Horticultural Organizations.
  • D-4800 Business Leagues.
  • D-4900 Credit Unions and Mutual Deposit Insurance Organizations.
  • D-5000 Political Organizations.
  • D-5100 Civic Leagues Operated for Social Welfare and Local Employees' Organizations.
  • D-5200 Veterans' Organizations.
  • D-5300 Pension Trusts.
  • D-5400 Pre-June 25, '59 Pension Trusts Funded by Employee Contributions.
  • D-5500 Teachers' Retirement Fund Associations.
  • D-5600 Religious or Apostolic Associations or Corporations.
  • D-5700 Homeowners Associations.
  • D-5800 Title–Holding Companies.
  • D-5850 Pooled Real Estate Investment Funds.
  • D-5900 Insurance Associations and Companies.
  • D-5950 Qualified Charitable Risk Pools.
  • D-6000 Cemetery Companies.
  • D-6100 Local Benevolent Life Insurance Associations, Mutual Ditch, Irrigation and Telephone Companies, and Like Organizations.
  • D-6200 Black Lung Benefit Trusts.
  • D-6300 U.S. Instrumentalities.
  • D-6320 State-Sponsored Organizations Providing Health Coverage For High-Risk Individuals.
  • D-6345 State-Sponsored Workmen's Compensation Insurance Organizations
  • D-6350 CO-OP Health Insurance Issuers
  • D-6355 “Applicable reinsurance entities.”
  • D-6400 Legislative and Political Activities.
  • D-6500 Lobbying Expenditures Election.
  • D-6600 Discriminatory Activities.
  • D-6650 Excise Taxes on Excess Benefit Transactions.
  • D-6700 Prohibited Transactions.
  • D-6800 Unrelated Business Income.
  • D-6900 Computation of Unrelated Business Taxable Income.
  • D-7000 Unrelated Debt-Financed Income.
  • D-7100 Feeder Organizations.
  • D-7200 Private Foundations.
  • D-7300 Taxable Trusts Subject to Private Foundation Rules.
  • D-7400 Foreign Private Foundations Subject to Private Foundation Rules.
  • D-7500 Excise Tax on Investment Income.
  • D-7600 Self-Dealing Taxes.
  • D-7700 Tax on Failure to Distribute Income.
  • D-7800 Excess Business Holdings.
  • D-7900 Investments That Jeopardize Charitable Purposes.
  • D-8000 Taxes on Taxable Expenditures.
  • D-8100 Disqualified Persons.
  • D-8150 Donor Advised Funds.
  • D-8200 Abatement of Excise Taxes on Taxable Events of Tax-Exempt Organizations.
  • D-8300 Excise Taxes on Tax-Exempt Entities and Entity Managers Involved in Prohibited Tax Shelter Transactions
• Chapter E Special Corporations and Organizations: Consolidated Returns
  • E-1000 Cooperatives.
  • E-1050 Cooperative Housing Corporations.
  • E-1100 Patronage Dividends and Other Distributions by Cooperatives.
  • E-2000 Terminal Railroad Corporations.
  • E-3000 Income of Banks and Trust Companies.
  • E-3100 Banks and Trust Companies Entitled to Ordinary and Special Deductions.
  • E-3200 Bad Debt Deductions of Banks and Trust Companies.
  • E-3300 Taxation of Mutual Savings Banks, Mutual Stock Associations, Domestic Savings Associations, and Cooperative Banks.
  • E-3400 Pre-'96 Bad Debt Reserves of Mutual Savings Banks, Mutual Stock Associations, Domestic Savings Associations and Cooperative Banks.
  • E-3500 Qualification as a Mutual Savings Bank, Mutual Stock Association, Domestic Savings Association, or Cooperative Bank.
  • E-3600 Common Trust Funds.
  • E-3700 Insolvent Banks.
  • E-3800 Federal Financial Assistance to Banks and Building and Loan Associations.
  • E-4800 Taxation of Life Insurance Companies.
  • E-4950 Life Insurance Company Reserves.
  • E-4990 Modified Guaranteed Contracts (MGCs) Subject to Mark-to-Market Rule.
  • E-5050 Variable Contracts.
  • E-5100 Amortization of Policy Acquisition Expenses.
  • E-5200 Reduction of Certain Deductions of Mutual Life Insurance Company—2004 Only.
  • E-5215 Amortization of Policy Acquisition Expenses in Reinsurance Transactions.
  • E-5300 Taxation Of Amounts From Pre-'84 Policyholders' Surplus Account.
  • E-5400 Qualification as a Life Insurance Company.
  • E-5500 Taxation of Nonlife Insurance Companies.
  • E-5650 Requirements for Issuers of Qualified Long-Term Care Insurance Contracts.
  • E-5700 Qualification As A Nonlife Insurance Company.
  • E-6000 Regulated Investment Companies.
  • E-6050 Periodic Payment Plans Unit Investment Trusts.
  • E-6100 How Regulated Investment Companies and Shareholders are Taxed.
  • E-6150 Character of Regulated Investment Company (RIC) Dividends.
  • E-6200 Dividends Paid After Year-end.
  • E-6250 Excise Tax On Regulated Investment Company (RIC) Spillover Dividends.
  • E-6300 Deficiency Dividend Procedure.
  • E-6500 Real Estate Investment Trusts (REITs).
  • E-6520 REIT gross income and asset tests.
  • E-6600 How Real Estate Investment Trusts and Beneficiaries Are Taxed.
  • E-6700 Dividends Paid After Year-end.
  • E-6800 Excise Tax on Spillover REIT Dividends.
  • E-6850 Recognition of Built-in Gain on Corporate Assets Transferred to RIC or REIT.
  • E-6900 Real Estate Mortgage Investment Conduits (REMICs).
  • E-7000 Treatment of REMIC Interests.
  • E-7100 Excess Inclusions.
  • E-7200 Taxable Mortgage Pools.
  • E-7300 Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules.
  • E-7325 Taxation of Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules
  • E-7350 Taxation of Ownership Interest in a Financial Asset Securitization Investment Trust (FASIT)—pre-Jan. 1, 2005 rules
  • E-7375 Taxation of Regular Interests in Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules
  • E-7400 Taxation of Transfers to Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules
• Chapter E-7490 Special Corporate Taxes and Taxpayers: Consolidated Returns
  • E-7500 Consolidated Corporate Income Tax Returns.
  • E-7550 Law and Regs Applicable to Consolidated Returns.
  • E-7600 Affiliated Corporations Includible in Consolidated Returns.
  • E-7700 Life-Nonlife Consolidated Returns.
  • E-7750 Electing to File Consolidated Returns.
  • E-7800 Agent For the Consolidated Group.
  • E-7820 Termination of Agent for the Group and Designation of Substitute Agent.
  • E-7850 Fiduciary As Agent of Loss Group That Includes Insolvent Financial Institution.
  • E-7900 Taxable Years for Consolidated Group.
  • E-7950 Consolidated and Separate Return Years, Short Year Returns, and Items Included.
  • E-8000 Separate Return Year Apportionments.
  • E-8050 Computing Consolidated Taxable Income.
  • E-8060 Discharge of Indebtedness Income.
  • E-8100 Accounting Methods and Changes.
  • E-8150 Depreciation Conventions.
  • E-8250 Intercompany Transactions.
  • E-8300 Additional Rules for Distributions and Transactions Involving Members' Stock.
  • E-8350 Basis of Property Acquired from Group Member.
  • E-8400 Intercompany Transactions Rules for Group Members' Debt Obligations Owed to Each Other.
  • E-8500 Investment Adjustment to Basis of Stock in Subsidiary.
  • E-8550 Regs Bar More Than One Tax Benefit From Single Loss On Disposition or Deconsolidation of Subsidiary Stock.
  • E-8574 Unified Loss Rule
  • E-8600 Excess Loss Account.
  • E-8640 Subsidiary Stock Loss Disallowance or Basis Reduction-Dispositions and Deconsolidations After Mar. 6, 2002 and Not Subject to Post-Sep. 16, 2008 Unified Loss Rule.
  • E-8800 Earnings and Profits.
  • E-8900 Consolidated Charitable Contributions Deduction, Consolidated Dividends-Received and Dividends-Paid Deductions, and Consolidated Percentage Depletion Limitation.
  • E-8950 Consolidated Capital Gain Net Income, Consolidated Code Sec. 1231 Net Loss, and Consolidated Net Capital Loss Carryovers.
  • E-9000 At-Risk and Passive Activity Loss Limitation Rules.
  • E-9050 Consolidated Net Operating Loss Deduction.
  • E-9060 Coordination of Net Operating Loss Carryover and Built-In Loss Rules With Code Sec. 382 Limitation.
  • E-9100 Dual Consolidated Losses: Tax Years Beginning Before Apr. 18, 2007.
  • E-9200 Dual Consolidated Losses
  • E-9300 Code Sec. 269 Acquisitions Made to Evade or Avoid Income Tax.
  • E-9320 CERT Loss-Carryback Rules For Consolidated Groups–Proposed Regs
  • E-9350 Unrelated Business Income of Tax-Exempt Group.
  • E-9450 Consolidated Tax Liability and Computation.
  • E-9500 Consolidated Estimated Tax.
  • E-9550 Consolidated Personal Holding Company Tax.
  • E-9600 Consolidated Accumulated Earnings Tax.
  • E-9650 Consolidated Alternative Minimum Tax.
  • E-9700 Credits Against Consolidated Return Tax.
  • E-9750 Foreign Tax Credit.
  • E-9800 Limits on Use of Group Losses and Credits to Offset Sub's Income.
  • E-9850 Separate Return Limitation Years (SRLYs).
  • E-9900 Consolidated Return Change of Ownership (CRCO) Rules.
  • E-9950 Continuation and Termination of Affiliated Groups.
  • E-10000 Discontinuing Consolidated Returns.
  • E-10100 Multiple Corporate Business Operations.
  • E-10200 Disallowance of Certain Tax Benefits of Controlled Transferee Corporations.
  • E-10300 Limitations on Certain Tax Benefits of Controlled Groups of Corporations.
  • E-10400 Limitation on Benefit of Graduated Corporate Tax Rates.
  • E-10500 Limitation on Minimum Accumulated Earnings Credit.
  • E-10600 “Controlled Group” Defined.
  • E-10700 Constructive Ownership Rules in Determining Controlled Groups.
  • E-10800 Electing to Treat Distributions and Sales of Stock of Affiliated Corporations as Asset Transfers.
• Chapter F Corporate Formation, Redemptions, Reorganizations, Liquidations
  • F-1000 Transfers to Controlled Corporations.
  • F-1100 Property for Purposes of Transfers to Controlled Corporations.
  • F-1200 Control Requirement for Purposes of Transfers to Controlled Corporations.
  • F-1300 Exceptions from Tax-Free Transfer Rules: Property Transferred to Investment Company and Transfers by Debtor in Bankruptcy.
  • F-1400 Overlap of Code Sec. 351 Rules With Other Code Rules.
  • F-1500 When Gain is Taxable to a Transferor.
  • F-1600 Making Property Transfers to Controlled Corporations Taxable.
  • F-1700 Records and Information Requirements for Purposes of Transfer to Controlled Corporations.
  • F-1800 Transferor's Carryover Basis for Stock Received in Code Sec. 351 Transfer to Controlled Corporation.
  • F-1850 Transferee Corporation's Carryover Basis for Property in Code Sec. 351 Transfer to Controlled Corporation.
  • F-1900 Contributions to Capital.
  • F-2000 Corporate Reorganizations.
  • F-2100 Reorganizations Involving Investment Companies.
  • F-2200 Type A Reorganizations—Mergers and Consolidations.
  • F-2300 Forward Triangular (Subsidiary) Mergers.
  • F-2400 Reverse Triangular (Subsidiary) Mergers.
  • F-2500 Type B Reorganizations—Stock for Stock Acquisitions.
  • F-2550 Triangular (Subsidiary) B Reorganizations.
  • F-2600 Type C Reorganizations—Stock for Asset Acquisitions.
  • F-2650 Triangular (Subsidiary) Type C Reorganizations.
  • F-2700 Nondivisive D Reorganizations—Transfer of Assets to Controlled Corporation Followed by Distribution.
  • F-2800 Liquidation-Reincorporation.
  • F-3000 Recapitalizations—Type E Reorganizations.
  • F-3100 Type F Reorganizations—Changes in Identity, Place of Organization.
  • F-3200 Type G Reorganizations—Transfer of Assets in Bankruptcy or Insolvency Cases Followed by Distribution of Stock or Securities by Acquiring Corporation.
  • F-3250 Transfer of Assets or Stock Acquired in a Reorganization.
  • F-3500 Nonstatutory Rules Affecting Reorganizations—In General.
  • F-3600 Continuity of Interest Requirement.
  • F-3700 Continuity of Business Enterprise Requirement.
  • F-3800 Business Purpose Requirement.
  • F-3900 Step Transactions: Separate Steps Combined in Applying Reorganization and Other Corporate Provisions
  • F-3950 Rescission of Corporate Transactions.
  • F-4000 Taxation of Shareholders and Security Holders in Reorganizations.
  • F-4100 How Corporate Parties to a Reorganization are Taxed.
  • F-4200 Assumption of Target's Liabilities in Corporate Reorganizations.
  • F-4300 Basis of Property Received by Corporate Parties to Reorganizations.
  • F-4500 Divisive D Reorganizations—Transfer of Assets to Controlled Corporation Followed by Code Sec. 355 Distribution.
  • F-4600 Dividing a Corporation—Spin-Off; Split-Off; Split-Up.
  • F-4630 Distributions Within an Affiliated Group.
  • F-4700 Device to Distribute Earnings and Profits.
  • F-4800 Active Trade or Business Requirement for Tax-Free Corporate Divisions.
  • F-4900 Corporate Business Purpose in Tax-Free Separations.
  • F-5000 Corporate Divisions—Taxation of the Shareholder.
  • F-5100 Corporate Separations—Taxation of the Distributing Corporation.
  • F-5200 Gain Recognition By Distributing Corporation On Disqualified Code Sec. 355 Distribution.
  • F-5300 Gain Recognition on Distribution in Connection With an Acquisition.
  • F-5400 Distributions that Don't Qualify When Distributing Corporation or Controlled Corporation Is Disqualified Investment Corporation
  • F-5500 Control Defined for Purposes of Code Sec. 351 and Corporate Reorganization Rules.
  • F-5600 Voting Stock and Voting Power.
  • F-5700 Corporate Expatriation Transactions.
  • F-5730 Excise Tax on Specified Stock Compensation of Certain Insiders in Expatriated Corporations.
  • F-6000 Transfers of Property To Foreign Corporations.
  • F-6100 Transfers of Active Foreign Business.
  • F-6200 Transfers of Stock and Securities to Foreign Corporations.
  • F-6300 Gain Recognition Agreements.
  • F-6400 Transfers of U.S. Depreciated Property.
  • F-6450 Transfers to Foreign Sales Corporations.
  • F-6500 Transfers of Intangibles to Foreign Corporations.
  • F-6600 Code Sec. 367(b) Transfers.
  • F-6800 Outbound Distributions of Stock or Securities in a Controlled Corporation
  • F-6900 Distributions in Complete Liquidation by Domestic Corporations to Foreign Corporation.
• Chapter F-6990 Carryovers, Loss Corporations, Stock/Asset Purchases, E&P, Redemptions, Liquidations
  • F-7000 Carryover of Tax Items in Liquidations and Reorganizations.
  • F-7200 Trafficking in Loss and Other Carryovers.
  • F-7250 Calculating the Amount of the Section 382 Limitation.
  • F-7300 Value of Old Loss Corporation and Tax-Exempt Rate.
  • F-7340 Increase in Code Sec. 382 Limitation for Built-in Gains and Code Sec. 338 Gains.
  • F-7360 Order for Absorption of Losses Subject to Section 382 Limitation.
  • F-7400 Section 383 Credit Limitation.
  • F-7420 Carryover of Section 382 Limitation and Section 383 Credit Limitation.
  • F-7440 Ownership Change Defined for Section 382 Limitation Purposes.
  • F-7500 Determining Five-Percent Shareholders.
  • F-7600 Ownership of Stock for Purposes of Section 382 Limitation.
  • F-7700 Applicability of Section 382 Limitation to Ownership Changes in Bankruptcy Matters.
  • F-7850 Offset Prohibition Rules Limit Use of Preacquisition Losses of One Corporation to Offset Built-in Gains of Another Corporation.
  • F-7900 Tax Avoidance Acquisitions. “Shell” or “Loss” Corporation Rule.
  • F-8000 Election to Treat Stock Purchase as Asset Purchase—The Code Sec. 338 Election.
  • F-8100 Qualified Stock Purchase.
  • F-8200 Effect of Code Sec. 338 Election.
  • F-8300 Reporting Gain or Loss on Code Sec. 338 Deemed Sale of Old Target's Assets.
  • F-8400 Multiple Levels of Gain or Loss.
  • F-8500 Determining Aggregate Basis (Adjusted Grossed-up Basis) of Target's (New Target's) Assets After Code Sec. 338 Election.
  • F-8600 Allocating Adjusted Gross-up Basis Among Target's Assets.
  • F-8640 Effect of Code Sec. 338 election on target insurance company.
  • F-8700 Making theCode Sec. 338 Election.
  • F-8800 Code Sec. 338(h)(10) Election to have Seller Recognize Gain or Loss on Deemed Sale of Target's Assets.
  • F-8900 Code Sec. 338 consistency Rules.
  • F-9000 International Aspects of Code Sec. 338 Election.
  • F-10000 Earnings and Profits.
  • F-10100 Effect of Income Items and Other Receipts on Earnings and Profits.
  • F-10200 Expense Items—Effect on Earnings and Profits.
  • F-10300 Depreciation—Effect on Earnings and Profits.
  • F-10400 Sales or Other Dispositions—Effect on Earnings and Profits.
  • F-10500 Distributions to Shareholders—Adjustments to Earnings and Profits of the Distributing Corporation.
  • F-10600 Distributions to 20% Shareholders—Effect on Earnings and Profits.
  • F-10700 Redemptions, Partial Liquidations, and Liquidations—Effect on Earnings and Profits.
  • F-10800 Reorganization Distributions—Effect on Earnings and Profits.
  • F-11000 Nonliquidating Distributions in Redemption of Stock.
  • F-11100 Tax Consequences to Shareholders Whose Stock is Redeemed.
  • F-11200 Substantially Disproportionate Redemptions of Stock.
  • F-11300 Redemptions of All of Shareholder's Stock.
  • F-11400 Redemptions Not Essentially Equivalent to a Dividend.
  • F-11500 Partial Liquidation Redemptions from Noncorporate Shareholders.
  • F-11600 Redemption of Stock to Pay Death Taxes and Estate Expenses.
  • F-11700 Transfer of Stock to a Related Corporation May Be Treated as a Redemption.
  • F-11800 Constructive Ownership Rules.
  • F-11900 Excise Tax on Greenmail Gains.
  • F-12000 Redemptions Used for Benefit of Remaining Shareholder—“Bail-outs” (Other than Preferred Stock) and “Buy-outs.”
  • F-12100 Sec. 306 “Preferred Stock Bail-Out” Gives Ordinary Income.
  • F-13000 Complete Corporate Liquidations.
  • F-13100 Shareholder's Gain or Loss on Liquidation.
  • F-13200 Liquidation of 80% Subsidiaries.
  • F-14000 Gain or Loss to Distributing Corporation on Nonliquidating Distributions of Property.
  • F-14400 Gain or Loss to Corporation on its Liquidation.
  • F-14500 Recognition of Gain or Loss by Liquidating 80% Subsidiary.
  • F-14600 Preventing the Recognition of Certain Losses and the Avoidance of Gain Recognition Rules.
  • F-15000 Collapsible Corporations.
• Chapter G Tax Accounting: Periods, Methods, Inventories.
  • G-1000 Tax Accounting Periods—the Tax Year.
  • G-1050 Adopting a Tax Year.
  • G-1100 Tax Year of 52-53 Weeks.
  • G-1150 Short Taxable Year.
  • G-1200 Tax Year of Partnerships and Partners.
  • G-1250 Tax Year of S Corporations.
  • G-1300 Tax Year of a Personal Service Corporation.
  • G-1400 Taxable Year of Trusts.
  • G-1450 Tax Year of Common Trust Funds.
  • G-1500 “Section 444 Election” of Fiscal Tax Year by a Partnership, S Corporation, or Personal Service Corporation.
  • G-1550 Tax Payment Requirements by Partnerships and S Corporations Under a Sec. 444 Election.
  • G-1600 Deduction Limitation of Personal Service Corporations for Amounts Paid or Incurred to its Employee-Owners.
  • G-1650 Tier Structure Partnership, S Corporation, or Personal Service Corporation Under a Section 444 Election.
  • G-1700 Changing a Taxpayer's Tax Year.
  • G-1725 Automatic Approval for Fiscal Year Individuals to Change to a Calendar Tax Year.
  • G-1750 Automatic Approval to Adopt, Change, or Retain Tax Year of Partnerships, S Corporations, Electing S Corporations, Trusts, and Personal Service Corporations.
  • G-1780 Automatic Approval for Tax-Exempt Organizations Changing Their Tax Year.
  • G-1800 Automatic Approval to Change Tax Year of a Corporation.
  • G-1850 Changing Tax Years With Prior IRS Approval.
  • G-2000 Tax Accounting Methods.
  • G-2050 Adoption of Accounting Methods.
  • G-2100 Changes in Accounting Methods.
  • G-2150 When IRS May Require a Change of Accounting Method.
  • G-2160 IRS Procedures for Involuntary Changes by IRS in Taxpayer's Method of Accounting.
  • G-2200 Voluntary Accounting Method Changes—Automatic Consent Procedures.
  • G-2220 Voluntary Accounting Method Changes—Non-Automatic Consent Procedures.
  • G-2290 Adjustments Required Because of Changes of Accounting Method.
  • G-2400 Taxpayer Relief Provisions When Accounting Method Change Increases Taxable Income By More Than $3,000.
  • G-2410 When is Income Includible or Deductions Allowable Under The Cash Method of Accounting.
  • G-2450 Prepaid Expenses of Cash-Basis Taxpayers.
  • G-2470 When is Income Reported Under the Accrual Basis Method of Accounting.
  • G-2540 Advance Payments Received by Accrual Basis Taxpayers.
  • G-2620 When Expenses Are Deductible by Accrual Basis Taxpayers.
  • G-2700 Accrued Expenses Payable to Related Cash Basis Taxpayers.
  • G-2730 Accrual of Reserves for Expenses.
  • G-2900 Methods of Reconstructing Income.
  • G-3000 Repayment of Previously Reported Income.
  • G-3100 Tax Accounting Rules for Long-Term Contracts.
  • G-3250 Long-Term Construction, Installation, or Manufacturing Contracts—Pre-Mar. 1, '86 Contracts.
  • G-3450 Special Accrual Rules for Deferred Payments for Services.
  • G-4000 Allocation of Income and Deductions—Code Sec. 482.
  • G-4150 Code Sec. 482 Allocations Involving Non-Arm's-Length Loans Between Controlled Entities.
  • G-4200 Code Sec. 482 Allocations for Services Performed Between Controlled Entities.
  • G-4300 Code Sec. 482 Allocations for Use or Transfers of Tangible Property Between Controlled Entities.
  • G-4400 Code Sec. 482 Allocations on Sales of Tangible Property.
  • G-4500 Code Sec. 482 Allocations for Transfers or Use of Intangible Property.
  • G-4600 Cost Sharing Arrangements
  • G-4670 Pre Jan 5. 2009 Code Sec. 482 Cost Sharing Regs.
  • G-4700 Allocation of Income and Deductions. for Global Dealing Operations—Proposed Regs
  • G-4730 Allocations Between U.S. Firms and Puerto Rican Affiliates.
  • G-4740 U.S. and Foreign Allocations Under Code Sec. 482.
  • G-4760 Allocation of Income and Deductions of Certain Personal ServiceCorporations.
  • G-4800 Business Split-Ups Involving Unincorporated Taxpayers.
  • G-5000 Inventories.
  • G-5100 Valuation of Inventory.
  • G-5150 Valuation Methods That Reduce Inventory to Reflect Market Value and Saleability of Goods.
  • G-5200 Last-In-First-Out Method.
  • G-5350 Retail Inventory Method.
  • G-5400 Full Absorption Method—Tax Years Beginning before '87.
  • G-5450 Uniform Capitalization Rules.
  • G-5600 Simplified Service Cost Method.
  • G-5650 Simplified Production Method.
  • G-5700 Simplified Resale Method.
  • G-5750 U.S. Ratio Method for Foreign Taxpayers.
  • G-5800 Qualified Creative Expenses.
  • G-5850 Procedural Rules for Adopting or Changing Methods of Accounting for Costs Subject to the Uniform Capitalization (UNICAP) Rules.
  • G-5900 Automatic Consent Procedures for Certain Changes to and from Uniform Capitalization Methods by Small Resellers, Formerly Small Resellers, Reseller-Producers and Other Resellers.
  • G-5950 Revaluation of Inventory and Non-Inventory Property in Connection with a Change in the Method of Accounting for Costs Subject to the Uniform Capitalization Rules.
• Chapter G-5990 Installment Sales, Repossessions, Foreign Currency
  • G-6000 Installment Method For Certain Sales of Real and Personal Property.
  • G-6050 Calculating the Amount of Any Installment Payment Which Is Treated as Income.
  • G-6150 Determining Amount Treated as Payment.
  • G-6200 Installment Sales of Depreciable Property to Related Persons.
  • G-6250 Contingent Payment Sales.
  • G-6300 Pledge and Interest Rules for Installment Sales by Nondealer.
  • G-6350 Election Not to Use Installment Method of Reporting Income.
  • G-6400 Second disposition of property by a related person.
  • G-6450 Disposition of Installment Obligations.
  • G-6550 Deferred Payment Sales Not Reported on the Installment Method.
  • G-6600 Dealers in Property.
  • G-6700 Proportionate Disallowance Rule—Pre-'88 Installment Sales
  • G-6800 Repossession of Personal Property Sold on Deferred Payment Plan and Not Qualified for Installment Method.
  • G-6850 Repossession of Real Property.
  • G-6900 Transactions Involving Foreign Currency.
  • G-7200 Nonstatutory Foreign Currency Transactions .
  • G-7300 Blocked Currency.
• Chapter H Compensation—Part I
  • H-1000 Compensation Received for Personal Services.
  • H-1050 Fringe Benefits as Compensation.
  • H-1100 Accident and Health Insurance Benefits.
  • H-1170 Shared Responsibility Health Coverage Rules for Large Employers—after 2013
  • H-1200 Payments for Certain Permanent Disabilities or Disfigurement.
  • H-1225 Excise Tax on High-Cost Employer-Sponsored Health Coverage—After 2017.
  • H-1250 “COBRA”—Obligation under Employer-Provided Group Health Plans To Offer Continuation of Coverage.
  • H-1270 Qualified Beneficiaries Who May Elect COBRA Coverage.
  • H-1275 Continuation Coverage Required under Employer-Provided Group Health Plans Subject to COBRA.
  • H-1285 Premiums for Cost of COBRA Coverage under Employer-Provided Group Health Plans.
  • H-1295 Election of COBRA Coverage under Employer-Provided Group Health Plans.
  • H-1300 Duration of Periods of COBRA Coverage under Employer-Provided Group Health Plans.
  • H-1305 Qualifying Events Triggering COBRA Coverage under Employer-Provided Group Health Plans.
  • H-1310 Notice Requirements for COBRA Coverage under Employer-Provided Group Health Plans.
  • H-1315 Excise Tax for Failure of Employer-Provided Group Health Plans to Meet COBRA.
  • H-1325 Group Health Plan Requirements.
  • H-1326 Archer Medical Savings Accounts.
  • H-1348 Medicare Advantage Medical Savings Accounts.
  • H-1349 Health reimbursement arrangements (HRAs).
  • H-1350 Health savings accounts (HSAs).
  • H-1351 Workers' Compensation.
  • H-1400 Employer-Provided Benefits under a Dependent Care Assistance Program.
  • H-1450 Employer-Provided Benefits Under an Adoption Assistance Program.
  • H-1500 Employer-Funded Life Insurance as Compensation.
  • H-1600 Split-Dollar Life Insurance Arrangements.
  • H-1650 Survivor Annuity Attributable to Public Safety Officer Killed in the Line of Duty.
  • H-1700 Exclusion for Working Condition Fringes.
  • H-1750 Meals and Lodging Furnished to Employees.
  • H-1800 Exclusion for De Minimis Fringes.
  • H-1820 Exclusion for Meals at Employer-Operated Eating Facilities.
  • H-1870 Exclusion for No-Additional-Cost Services Provided by Employers to Employees.
  • H-1900 Exclusion for Qualified Employee Discounts.
  • H-1930 Nondiscrimination Rules for the Excludability of No-Additional-Cost Services, Qualified Employee Discounts, and Meals at Employer-Operated Eating Facilities.
  • H-1950 On-Premises Athletic Facilities.
  • H-1970 Qualified Moving Expense Reimbursement.
  • H-1980 Employer-Provided Retirement Advice Excludable As Fringe Benefit.
  • H-2000 Below-Market, Compensation-Related Loans.
  • H-2050 Employer's Payment of Educational Expenses of Employee.
  • H-2100 Employer Provided Legal Services.
  • H-2150 Employee Debts and Expenses Paid by the Employer.
  • H-2200 Treatment of Employees Who Receive Employer-Provided Transportation.
  • H-2230 Methods for Valuing the Use of Employer-Provided Vehicles.
  • H-2300 Methods for Valuing Employer-Provided Airplane Flights.
  • H-2350 Employer-Provided Transportation Excludable as a Working Condition Fringe.
  • H-2400 Cafeteria Plans.
  • H-2500 Property Received in Connection with the Performance of Services.
  • H-2700 Compensatory Options to Buy Stock or Other Property.
  • H-2750 Incentive Stock Options (ISOs).
  • H-2850 Nonstatutory Options.
  • H-2950 Employee Stock Purchase Plans.
  • H-3000 Severance Pay, Unemployment Benefits, Strike Benefits, and Other Payments Where Services Are Not Rendered.
  • H-3050 Exclusions for Volunteer Firefighters and Emergency Medical Responders Before 2011.
  • H-3100 Compensation of Armed Forces and Government Employees.
  • H-3150 Compensation of Clergy.
  • H-3180 Compensation of Minors.
  • H-3200 Nonqualified Deferred Compensation Plan Failure Rules.
  • H-3201 Taxation of Deferred Compensation.
  • H-3300 Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations (Section 457 Plans).
  • H-3400 Nonqualified deferred compensation from tax-indifferent corporations and partnerships.
  • H-3500 Time for Reporting Compensation Income.
• Chapter H-3590 Compensation—Part II
  • H-3600 Deductibility of Compensation for Personal Services.
  • H-3650 Deduction for Compensation Paid in Property.
  • H-3670 Deduction for Nonqualified Deferred Compensation.
  • H-3700 Reasonable Compensation.
  • H-3775 $1 Million Limit on Publicly-held Corporation's Compensation Deduction.
  • H-3810 $500,000 Limit on Compensation Deduction of Health Insurers
  • H-3825 Golden Parachute Payments.
  • H-3900 Time for Deducting Compensation.
  • H-4000 Employer's Deduction for Providing Fringe Benefits.
  • H-4030 Employer's Deduction for Providing Employee Life Insurance.
  • H-4050 Employer's Deduction for Employee Death Benefits.
  • H-4070 Employer's Deduction for Employee Health and Other Welfare Benefits.
  • H-4100 Employer's Deduction for Contributions to Funded Welfare Benefit Plans.
  • H-4220 Income Tax Withholding From Wages Paid by Employers to Employees.
  • H-4250 Who's an Employee for Wage Withholding Purposes.
  • H-4300 Avoidance of Employment Tax Requirements by Compliance with Certain Statutory Requirements—“Section 530 Relief.”
  • H-4325 Wages Subject to Income Tax Withholding.
  • H-4400 Employee Fringe Benefits Subject to Income Tax Withholding.
  • H-4425 Wages Exempt from Income Tax Withholding.
  • H-4475 Additional Wage Withholding and Voluntary Nonwage Income Tax Withholding.
  • H-4485 Computation of Withheld Income Tax.
  • H-4530 Withholding on Supplemental Wage Payments.
  • H-4545 Federal Insurance Contributions Act (FICA) Taxes.
  • H-4550 Employer Defined for FICA Withholding Purposes.
  • H-4555 Employees for FICA Tax Purposes.
  • H-4570 Covered Employment—General Rules.
  • H-4585 Services That Aren't Considered Employment for FICA Purposes.
  • H-4620 Wages For FICA Tax Purposes.
  • H-4635 Amounts Deferred Under Nonqualified Deferred Compensation Plans.
  • H-4640 Compensation That Isn't Wages for FICA Purposes.
  • H-4670 Electing FICA Coverage.
  • H-4680 FICA Tax Exemptions for Employees Covered by Foreign Social Security Laws and for Members of Religious Sects.
  • H-4685 Computing FICA Taxes.
  • H-4700 Liability for and Collection of Employee FICA Tax.
  • H-4725 FUTA Taxes—Introduction.
  • H-4730 Employers and Employees.
  • H-4750 Covered Employment—General Rules.
  • H-4760 Services That Aren't Considered Employment.
  • H-4780 Wages—General Rules.
  • H-4790 Compensation That Isn't Wages for FUTA Purposes.
  • H-4800 Computing FUTA Taxes.
  • H-4850 Employer's Notice to Employees of Earned Income Credit.
  • H-4855 Advance Payment of Earned Income Credit Before 2011.
  • H-4870 Advance Payment of Health Coverage Tax Credit—the monthly HCTC
  • H-4880 Reduced Cost-sharing for Low-income Individuals Enrolled in Qualified Health Plans—After 2013
  • H-4890 Determining and Paying Premium Tax Credits in Advance—after 2013
  • H-4900 Excise Tax on Nonconforming Group Health Plans.
  • H-4950 Annual fee on branded prescription drug sales.
• Chapter H-5001 Pension and Profit-Sharing Plans—Part I
  • H-5100 Introduction to Qualified Retirement Plans.
  • H-5200 Types of Qualified Plans.
  • H-5300 General Qualification Requirements.
  • H-5400 Minimum Coverage Requirements.
  • H-5500 Separate Lines of Business Treated as Separate Employers.
  • H-5600 Employee Leasing.
  • H-5700 Minimum Participation Requirements.
  • H-5800 Age and Service Requirements.
  • H-5900 Overall Limits on Benefits and Contributions (Section 415 Limits).
  • H-5950 Defined Benefit Plan Limitations on Benefit Accruals.
  • H-6000 Limitations Upon Annual Contributions to Defined Contribution Plan Accounts.
  • H-6050 Combined Limitation on Benefits and Contributions Before 2000—and Effects of Repeal After '99.
  • H-6100 Nondiscrimination Requirements—Overview.
  • H-6150 Nondiscrimination Requirements for Defined Contribution Plans.
  • H-6200 Testing Defined Benefit Plans for Nondiscrimination in Amount of Benefits.
  • H-6300 Cross-Testing Defined Benefit Plans and Defined Contribution Plans for Discrimination.
  • H-6350 Nondiscrimination in Ancillary Benefits, Other Rights, and Features Under a Plan.
  • H-6400 Optional Forms of Benefits Before '94.
  • H-6450 Nondiscrimination Testing, Plan Aggregation, and Plan Restructuring.
  • H-6550 401(m) Nondiscrimination Rules for Employee and Matching Contributions
  • H-6600 Compensation Defined.
  • H-6650 Annual Compensation Limitation for Determination of Plan Benefits and for Applying Nondiscrimination Rules.
  • H-6700 Highly Compensated Employees.
  • H-7000 Permitted Disparity—Integration with Social Security.
  • H-7100 Permitted Disparity Rules for Railroad Retirement Plans.
  • H-7200 Accrued Benefit Rules.
  • H-7300 Anti-Cutback Rules.
  • H-7360 Notice Requirements for Significant Reductions in the Rate of Future Benefit Accruals—“Section 204(h) Notice.”
  • H-7400 Vesting Requirement for Qualified Plans.
  • H-7500 Forfeitures.
• Chapter H-7580 Pension and Profit-Sharing Plans—Part II
  • H-7600 Minimum Funding Requirements.
  • H-7730 Funding-Based Limits on Benefits and Benefit Accruals Under Single-Employer Defined Benefit Plans
  • H-7750 Required Contributions to Single-Employer Defined Benefit Plans
  • H-7800 Suspension of Assessment, Collection and Filing Periods.
  • H-7850 Excise Taxes on Underfunding.
  • H-7900 Plans Maintained by Commonly Controlled Employers.
  • H-7950 Affiliated Service Groups and Management Service Organizations.
  • H-7970 New Target and Old Target For Which The Code Sec. 338 Election is Made Treated as the Same Corporation.
  • H-8000 Top-Heavy Plans.
  • H-8050 Handling and Investing Qualified Employee Plan Funds.
  • H-8100 Life and Health Insurance and Survivorship Benefits as Incidental Benefits Under a Qualified Plan.
  • H-8120 Prohibition on Benefit Increases When Employer is in Bankruptcy.
  • H-8150 Diversions and Reversions of Plan Assets.
  • H-8200 Assignment or Alienation of Benefits.
  • H-8250 Trustee-to-Trustee Transfers (Direct Rollovers).
  • H-8270 Commencement of Distribution of Benefits.
  • H-8275 Required minimum distribution rules.
  • H-8500 Excise Tax for Failure to Make Required Minimum Distributions.
  • H-8550 Restrictions on Distributions from Pension Plans.
  • H-8600 Qualified Survivor Annuities for Married Participants.
  • H-8700 Cash-Out of Benefits in Lieu of Survivor Annuity.
  • H-8750 Retroactive “Remedial” Amendments of Plans With Disqualifying Provisions.
  • H-8800 Mergers and Consolidations of Plans and Transfers of Plan Assets and Liabilities.
  • H-8850 Termination of a Plan.
  • H-8900 Excise Tax on Employer Reversions.
  • H-8975 Cash or Deferred Arrangements (CODAs)—the 401(k) Plan Rules.
  • H-9050 Coverage and Nondiscrimination Requirements for 401(k) Plans (“CODAs”).
  • H-9100 Handling Excess Contributions to Meet the 401(k) Nondiscrimination Rules.
  • H-9150 Limitations on the Amount of an Employee's Elective Contributions to a Cash or Deferred Arrangement (CODA).
  • H-9200 Distribution Limitations for 401(k) Plans.
  • H-9240 Catch-Up Contributions—Elective Deferrals in Excess of Applicable Limits That Plans Can Allow Participants Aged 50 and Over
  • H-9250 Eligible Combined Defined Benefit Plans and Qualified CODAs—Rules for Treatment.
• Chapter H-9270 Pension and Profit-Sharing Plans—Part III
  • H-9300 Employee Stock Ownership Plans (ESOPs).
  • H-9400 Qualified Retirement Plans for Citizens or Residents of the U.S. Employed Abroad.
  • H-9450 Qualified Foreign Plans for Nonresident Alien Employees.
  • H-9500 Plans Covering Self-Employed Individuals—Keogh Plans.
  • H-9550 Governmental Plans, Church Plans, Fraternal Society Plans, and Certain Other Plans.
  • H-9600 Multiple Employer Plans
  • H-9700 Collectively Bargained Plans and Multiemployer Plans.
  • H-9800 Maritime Industry Plans.
  • H-9900 Consequences of Disqualification.
  • H-9950 Pension Rights of Veterans and Active Military Service Members.
  • H-10000 Deduction for Employer Contributions.
  • H-10100 Limits on Deduction of Pension and Annuity Plan Contributions.
  • H-10200 Deduction Limitations and Carryovers—Profit-Sharing and Stock Bonus Plans.
  • H-10300 Excise Tax on Nondeductible Contributions.
  • H-10400 Excise Tax on Excess Contributions and Excess Aggregate Contributions.
  • H-10500 Taxation of Employer Contributions for Retirement Benefits and Life Insurance Premiums.
  • H-11000 Taxation of Distributions from Qualified Plans.
  • H-11100 Additional Tax on Early Distributions from Qualified Plans.
  • H-11200 Elective Methods for Taxation of Lump-Sum Distributions Received by Employees Born Before '36.
  • H-11350 Penalty on Benefits Exceeding Plan Formula Received by Five-Percent Owners
  • H-11400 Rollovers from Qualified Plans and Individual Retirement Accounts (IRAs).
  • H-11500 Tax Treatment of Distributions of Employer's Securities from Qualified Plans.
  • H-11600 Distribution of Life Insurance Contracts and Benefits.
  • H-12000 Rules for Distributions to U.S. Citizens or Residents Employed Abroad.
  • H-12100 Tax Treatment of ESOPs and EWOCs.
  • H-12200 Individual Retirement Savings Plans (IRAs).
  • H-12290 Roth IRAs.
  • H-12295 Optional Roth contribution treatment of elective deferrals by 401(k) plan and 403(b) annuity plan participants.
  • H-12300 Simplified Employee Pensions (SEPs).
  • H-12350 Savings Incentive Match Plans for Employees of Small Employers—“SIMPLE” IRA Plans.
  • H-12400 403(b) Annuities for Employees of Tax-Exempt Organizations or Public Schools—Before 2009.
  • H-12450 403(b) Annuities for Employees of Tax-Exempt Organizations or Public Schools.
  • H-12500 Excise Taxes on Prohibited Transactions.
• Chapter I Sales and Exchanges, Capital Gains and Losses, Cost Recovery Recapture, Depreciation Recapture
  • I-1000 Sales or Exchanges of Property.
  • I-1050 Modification of Debt Instruments.
  • I-1100 Closed Sale or Exchange for Tax Purposes.
  • I-1200 Sale or Exchange Must Be Bona Fide.
  • I-1300 Sale or Secured Loan.
  • I-1400 Payments For Release of Obligations Under Leases, Distributorships and Other Contracts.
  • I-1500 Property Given in Payment of Debt and Other Obligations.
  • I-1600 What Was Sold—Effect on Tax Result.
  • I-1800 Retirement of Debt Instruments not Issued by Corporations or Governments.
  • I-1900 Debt Instruments Retired or Converted.
  • I-2000 Patents and Know-how.
  • I-2100 Copyrights.
  • I-2500 Amount of Gain or Loss on Sale or Exchange.
  • I-2600 When to Report Gain or Loss.
  • I-2900 Who Made Sale or Exchange.
  • I-3000 “Realized” and “Recognized” Gains and Losses Distinguished.
  • I-3050 Like-Kind Exchanges.
  • I-3160 Receipt of Money or Non-Like-Kind Property (Boot) in Like-Kind Exchanges.
  • I-3175 Basis of Property Received in Like-Kind Exchanges.
  • I-3185 Computing Gain and Basis in Like-Kind Exchanges Involving Multiple Properties.
  • I-3195 Exchange of Long-Term Care Insurance for Qualified Long-Term Insurance Before '98.
  • I-3200 Sale or Exchange of Corporation's Capital Stock or Property.
  • I-3300 Tax-free Exchanges of Stock in the Same Corporation.
  • I-3400 Tax-free Exchanges of Certain U.S. Obligations.
  • I-3430 Elective Rollover of Gain from Qualified Empowerment Zone Assets to Other Qualified Empowerment Zone Assets.
  • I-3500 Losses Resulting from Sales and Exchanges Between Related Taxpayers.
  • I-3600 Transfers Between Husband and Wife or Incident to Divorce.
  • I-3700 Tax-Deferral on Gain from Involuntary Conversions.
  • I-3790 Tax-Free Rollover of Publicly Traded Securities Gain Into “Specialized Small Business Investment Companies.”
  • I-3800 Other Specially Treated Transactions: Transfers of Special Use Valuation Property, Securities Loans to Brokers, Vessel Sales or Loss Indemnifications, Property Divestitures by Certain Government Employees, . . . . .
  • I-3825 Sales or Exchanges To Implement Reallocation of Airwaves by FCC Treated as Involuntary Conversions.
  • I-3850 Nonrecognition of Gain on Pre-Jan. 17, '95 Sales or Exchanges Required by FCC Policies.
  • I-3900 Wash Sale Losses Not Recognized.
  • I-4000 Sales, Exchanges, and Redemptions of Tax Exempt Bonds.
  • I-4100 International Transactions Involving Transfers of Rights in Connection With Computer Programs.
  • I-4500 Gain or Loss Treatment on Sale of Residential Property.
  • I-4520 Exclusion of Gain on the Sale or Exchange of a Principal Residence.
  • I-4600 Replacement of Old Principal Residence with New Residence—Sales and Exchanges Before May 7, '97.
  • I-4700 Exclusion of Gain on Sale of Residence by Taxpayers 55 Years or Older—Sales and Exchanges Before May 7, '97.
  • I-4900 Recapture of Federal Subsidy Upon Dispositions of Residences Financed with Proceeds of Qualified Mortgage Bonds and Mortgage Credit Certificates.
  • I-5000 Which Transactions Do and Which Do Not Result in Capital Gains and Losses.
  • I-5100 How Capital Gains and Losses Are Taxed.
  • I-6000 Capital Assets.
  • I-6100 Stock in Trade, Inventories, Accounts Receivable and Business Supplies.
  • I-6190 Derivatives.
  • I-6200 Stock and Other Securities.
  • I-6230 Hedging Transactions.
  • I-6270 Commodity Futures.
  • I-6280 Gains and Losses on Securities Futures Contracts.
  • I-6290 Gains and Losses on the Disposition of Commodities Derivative Financial Instruments Held by Commodities Derivatives Dealers.
  • I-6300 Gains and Losses on the Disposition of Real Property.
  • I-6400 Real Property Subdivided for Sale Can Qualify for Capital Gain under a Special Five-Year Rule.
  • I-6500 Options, “Puts” and “Calls.”
  • I-6600 Copyrights and Literary, Musical or Artistic Compositions, Letters, Memoranda, etc.
  • I-6700 Patents Sold, Etc. by Persons Other Than Individual Inventors and Their Financial Backers; Know-how.
  • I-6800 Franchise, Agency, and Other Contractual Rights.
  • I-6900 Leases, Distributorships and Other Contracts.
  • I-7000 Sales of Other Property.
  • I-7500 Tax Straddles.
  • I-7600 Section 1256 Contracts—Mark-to-Market Rules.
  • I-7650 Mark-to-Market Rules for Securities Dealers and Electing Commodities Dealers, Securities Traders, and Commodities Traders.
  • I-7700 Short Sales of Stock and Securities.
  • I-7730 Constructive Sales of Appreciated Financial Positions.
  • I-7800 Gains and Losses on Sale, Exchange, or Redemption of Bonds and Other Debt Obligations.
  • I-7900 Gain on Disposition of Registration-Required Obligations not in Registered Form.
  • I-8000 Sales and Exchanges of Debt Instruments Issued or Bought at a Discount.
  • I-8100 Sales or Exchanges of Purchased Stripped Bonds and Coupons.
  • I-8200 Gain on Investments That Are Similar to Loans.
  • I-8250 Constructive Ownership Transactions.
  • I-8300 Patents Transferred by Inventors or Their Financial Backers.
  • I-8400 Transfers of Franchises, Trademarks and Trade Names.
  • I-8500 Sale of Businesses and Groups of Assets.
  • I-8600 Goodwill and Covenants Not to Compete.
  • I-8700 Gain on Sales or Exchanges of Depreciable Property Between Related Persons.
  • I-8750 Capital Gains Rates for D.C. Zone Assets
  • I-8775 Special Tax Incentives Available for Activities Within Renewal Communities.
  • I-8800 Income Exclusion for Gain from Sales or Exchanges of Certain Renewal Community Assets.
  • I-8850 Income Exclusion for 25% of Gain from Conservation Sales of Qualifying Mineral or Geothermal Interests
  • I-8900 Holding Period.
  • I-9000 Capital Gain—Ordinary Loss Rule for Real and Depreciable Property and Compulsory or Involuntary Conversion of Capital Assets.
  • I-9100 Exclusion for Certain Gain from Qualified Small Business Stock.
  • I-9200 Elective Rollover of Capital Gain from Certain Small Business Stock.
  • I-9500 Small Business Corporation Section 1244 Stock Losses, SBICs, Etc.
  • I-10000 Recapture of Depreciation on Sale or Other Disposition of Certain Property.
  • I-10100 Types of Property Subject to the Depreciation Recapture Rules.
  • I-10200 Calculation of Sec. 1245 Recapture.
  • I-10300 Application of Sec. 1245 Recapture Rules to Particular Transactions.
  • I-10400 Calculation of Sec. 1250 Recapture.
  • I-10500 Application of Sec. 1250 Recapture Rules to Particular Transactions.
  • I-11000 Recapture of Debt Discharge Amounts.
• Chapter J Income: Taxable and Exempt
  • J-1000 Gross Income Defined.
  • J-1010 Barter Income
  • J-1050 Employee's Reimbursed Expenses Under Accountable and Nonaccountable Plans.
  • J-1200 Prizes and Awards.
  • J-1230 Qualified Scholarships and Tuition Reductions.
  • J-1290 Exclusion from Gross Income of Qualified Disaster Relief Payments, Qualified Disaster Mitigation Payments, and Payments for Individual Specified Disasters.
  • J-1300 Medical Insurance Benefits.
  • J-1310 Insurance Reimbursements for Living Expenses Due to the Loss of the Use of a Principal Residence
  • J-1320 Taxation of Insureds Who Receive Payment of Non–Life Insurance Premiums.
  • J-1325 Cemeteries and Mausoleums.
  • J-1335 Income Deposited in a Merchant Marine Capital Construction Fund.
  • J-1370 Trust Funds and Other Receipts for Restricted Purposes.
  • J-1380 Political contributions.
  • J-1390 Rebates and Discounts.
  • J-1395 Reimbursement of Personal Expenses.
  • J-1400 Energy Conservation Subsidies Provided by Public Utilities.
  • J-1405 Financing Orders Issued to Public Utility Companies.
  • J-1410 Miscellaneous Income Items.
  • J-1435 Advance Payments, Security Deposits and Payments Treated as Deposits.
  • J-1440 Gross Income of State and Local Governments.
  • J-1455 Social Security and Railroad Retirement Act Benefits.
  • J-1475 Restitution Payments Received by Human Trafficking Victims, Holocaust Survivors, Japanese and Aleut Internees, Et Al.
  • J-1480 Taxability of Miscellaneous Governmental Payments.
  • J-1500 Qualified Foster Care Payments Received.
  • J-1520 American Indians.
  • J-1600 Income from Illegal Activities.
  • J-1650 Income from Gambling, Lotteries, and Other Similar Transactions.
  • J-2000 Income from Rents and Royalties.
  • J-2200 Rental Income.
  • J-2250 Improvements to Leased Property by Lessee.
  • J-2260 Lessee's Exclusion from Income of Construction Allowances Received for Improvements to Qualified Long-Term Real Property Under a Short-Term Lease of Retail Space.
  • J-2275 When and by Whom Rent Is Includible in Gross Income.
  • J-2300 Royalty Income.
  • J-2350 Taxation of Dividends.
  • J-2400 To Whom Dividends Are Taxable.
  • J-2450 When Dividends Become Taxable.
  • J-2475 Dividends in Kind (Other Than Stock or Rights).
  • J-2500 Stock and Rights Distributions.
  • J-2600 Special Types of Dividends.
  • J-2700 Constructive Dividends.
  • J-2800 Taxable Interest.
  • J-2850 Partial Interest Exclusion for Lenders Making ESOP Loans—Loans Made Before Aug. 21, '96.
  • J-2900 Below-Market Interest Rate Loans.
  • J-3000 Tax-Exempt and Taxable Interest on Government Obligations.
  • J-3047 Qualified Scholarship Funding Bonds.
  • J-3050 Interest Exclusion for U.S. Savings Bonds Redeemed to pay Qualified Higher Education Expenses.
  • J-3100 Private Activity Bonds and Industrial Development Bonds.
  • J-3150 Tax-Exempt Qualified Bonds.
  • J-3200 Exempt Facility Bonds.
  • J-3250 Qualified Mortgage Bonds and Mortgage Credit Certificates.
  • J-3270 Qualified Veterans' Mortgage Bonds.
  • J-3275 Qualified Small Issue Bonds.
  • J-3290 Qualified Student Loan Bonds
  • J-3295 Qualified Redevelopment Bonds.
  • J-3300 Qualified 501(c)(3) Bonds.
  • J-3315 Qualified Bonds for Disaster Area Financing.
  • J-3325 Tax-Exempt Bond Financing for the New York Liberty Zone.
  • J-3330 Recovery Zone Facility Bonds and Recovery Zone Economic Development Bonds.
  • J-3350 Enterprise Zone Facility Bonds for Empowerment Zones and Enterprise Communities.
  • J-3375 Empowerment Zones and Enterprise Communities.
  • J-3395 Designation of DC Enterprise Zone as an Empowerment Zone.
  • J-3400 Arbitrage Bonds Issued After June 30, '93.
  • J-3554 Arbitrage Rebate Requirements.
  • J-3600 Arbitrage Bonds Issued Before July 1, '93.
  • J-3650 Technical Requirements of Tax-Exempt Bonds.
  • J-3700 Time for Reporting Interest Income.
  • J-3750 Unstated Interest on Deferred Payment Sales.
  • J-3800 Payments Subject to Unstated Interest Rules.
  • J-3900 Exceptions to Application of Unstated Interest Rules.
  • J-3950 Allocating Total Unstated Interest Among Payments.
  • J-4000 Current Inclusion of Original Issue Discount as Interest Income.
  • J-4050 Debt Instruments to which Current Inclusion of Original Issue Discount Rules Apply.
  • J-4100 Determining whether a Debt Instrument Is Issued with Original Issue Discount—OID Defined.
  • J-4300 Determining Amount of Original Issue Discount Currently Includible in Holder's Income.
  • J-4360 Determining Amount of Original Issue Discount Under Contingent Payment Debt Instruments.
  • J-4365 Noncontingent Bond Method
  • J-4370 Tax-Exempt Contingent Payment Obligations.
  • J-4375 Method For Determining Original Issue Discount On Contingent Payment Debt Instruments Not Subject To The Noncontingent Bond Method.
  • J-4379 Inflation-Indexed Debt Instruments.
  • J-4380 Integration of Qualifying Debt Instruments and Hedges.
  • J-4400 Holders and Strippers of Stripped Preferred Stock Required to Accrue Income.
  • J-4450 Applicability of OID Current Inclusion Rules to Stripped Bonds and Coupons.
  • J-4500 Discount on Short-Term Obligations.
  • J-4550 Market Discount as Interest Income.
  • J-4600 U.S. Savings Bonds, Inherited Discount Obligations, and Installment Obligations Bought at a Discount.
  • J-4650 Issuer's Inclusion of Bond Premium as Income—Debt Instruments Issued Before March 2, '98.
• Chapter J-4690 Income: Taxable and Exempt, Non-Wage Withholding
  • J-4700 Taxation of Life Insurance Proceeds.
  • J-4750 Accelerated Death Benefits and Viatical Settlements.
  • J-4800 Life Insurance Contract Defined.
  • J-4900 Contracts that Don't Qualify As Life Insurance Contracts.
  • J-4950 Life Insurance Contract Defined—Contracts Issued Before '85.
  • J-5000 Taxation of Annuity Income and Lifetime Payments under Life Insurance and Endowment Contracts.
  • J-5050 Taxation of Amounts Not Received as an Annuity.
  • J-5100 Taxation of Amounts Received as an Annuity.
  • J-5200 Taxation of Combined Life Insurance and Annuity Contracts.
  • J-5230 Gain or Loss on Annuity Contracts Received in Exchange for Property Other than Money—Proposed Regs.
  • J-5250 Taxation of Private Annuities (Annuities Not Purchased from an Insurance Company).
  • J-5300 Dispositions of Life Insurance, Endowment, Annuity and Long-Term Care Contracts.
  • J-5500 Recoveries and Refunds—the Tax Benefit Rule.
  • J-5600 Recoveries of Bad Debts as Income.
  • J-5700 Recoveries of Overpaid or Unlawfully Collected Deductible Taxes Under Tax Benefit Rule.
  • J-5800 Recovery of Damages and Lost Profits.
  • J-5900 Foreign Expropriation Loss Recoveries of Domestic Corporations
  • J-6000 Gifts and Bequests.
  • J-7000 When is Income Realized on the Discharge or Cancellation of Indebtedness.
  • J-7200 Amount of Debt Cancellation Income.
  • J-7300 Debt Cancellation Transactions Between Shareholders and Corporations.
  • J-7400 Exceptions to Recognition of Income on Discharge of Indebtedness—Bankruptcy, Insolvency, Qualified Farm Debt, Qualified Real Property Business Debt, and Home Mortgage Debt.
  • J-7500 Debt Cancellations as Gifts, Purchase Price Reductions, Forgiveness of Tax-Favored Items, Student Loans, and Other Exceptions to Income Recognition.
  • J-7550 The Effects of Debt Cancellation on the Creditor.
  • J-8000 Income Which May Have to be Repaid—Claim of Right Doctrine.
  • J-8100 Income from Jointly Owned Property.
  • J-8150 Assignment of Income.
  • J-8300 Recharacterizing Financing Arrangements Involving Fast-pay Stock
  • J-8500 Withholding on Pensions, Annuities, and Other Deferred Income.
  • J-8575 Mandatory 20% Withholding on Eligible Rollover Distributions
  • J-8600 Income Tax Withholding From Certain Gambling Winnings, Sweepstakes and Lotteries.
  • J-9000 Backup Withholding.
  • J-9100 Payments Subject to Backup Withholding—Reportable Payments.
  • J-9200 Backup Withholding On Readily Tradable Instruments.
  • J-9300 Notification Rules Regarding an Incorrect TIN and Notified Payee Underreporting.
  • J-9400 Payee Certification to Avoid Backup Withholding.
  • J-9500 Period for Which Backup Withholding is in Effect.
  • J-9600 IRS Determination to Stop, or Not Require, Backup Withholding.
• Chapter K Deductions: Taxes, Interest, Charitable, Medical, Others
  • K-1000 Deductions Allowed by Law.
  • K-1100 Personal Expenses.
  • K-2000 Medical Expenses—General Rules.
  • K-2100 Expenditures That Qualify as Medical Expenses—Other Than Travel and Transportation Expenses.
  • K-2180 Capital Expenditures May Qualify as Medical Expenses.
  • K-2200 Transportation, Meals, Lodging and Other Travel Costs as Medical Expenses.
  • K-2300 Whose Medical Expenses May Be Deducted.
  • K-2400 When Medical Expenses Are Deductible.
  • K-2600 Reimbursement of Medical Expenses.
  • K-2800 Charitable Contributions Deduction.
  • K-2850 Qualified Donee Charitable Organizations.
  • K-2965 Deductibility of Designated Contributions
  • K-2975 Contributions to Donor Advised Funds (DAFs).
  • K-3000 Contribution Must Be a Charitable Gift.
  • K-3125 Charity's Disclosure Requirement for Quid Pro Quo Contributions.
  • K-3150 Contributions of Property to a Charitable, Etc., Organization.
  • K-3200 Qualified Contributions of Inventory for the Care of the Ill, Needy, or Infants.
  • K-3220 Corporate Contributions of Scientific Property.
  • K-3240 Corporate Contributions of Computer Technology or Equipment to Schools and Libraries Before 2012.
  • K-3250 Contribution of Partial Interests in Property—Contributions in Trust.
  • K-3363 Contributions of Partial Interests in Property—Pooled Income Funds
  • K-3440 Contribution of Partial Interests in Property—Contributions Not in Trust.
  • K-3500 Qualified Conservation Contributions.
  • K-3550 Services Performed for Charitable Organizations.
  • K-3600 Expenses Incurred in Performing Services for Charitable Organizations.
  • K-3650 Charitable Contribution for Hosting a Student at Home.
  • K-3660 No Charitable Contribution Deduction for Personal Benefit Contract (Charitable Split-Dollar Insurance) Transactions
  • K-3670 Limitations on Individual's Charitable Deduction.
  • K-3700 Five-Year Carryover for Excess Charitable Contributions of Individuals.
  • K-3720 “50% Charity” Defined.
  • K-3830 Limitations on Corporation's Charitable Deduction.
  • K-3850 When Charitable Contribution Is Deducted.
  • K-3900 Proving Right to Charitable Contribution Deduction.
  • K-4000 Deduction for Nonbusiness Taxes.
  • K-4100 Who May Deduct Taxes.
  • K-4200 When are Taxes Deductible by a Cash Basis Taxpayer.
  • K-4300 When Are Taxes Deductible by a Taxpayer Using the Accrual Method of Accounting.
  • K-4400 Federal Taxes Deductible Whether or Not Incurred in Trade or Business.
  • K-4500 Deduction of State And Local Taxes.
  • K-4600 Local Benefit Assessments.
  • K-4700 Foreign Taxes.
  • K-5000 Deduction for Interest.
  • K-5010 What is Interest.
  • K-5020 Interest as Payment for the Use or Forbearance of Money.
  • K-5060 Interest Requires a Valid Debt.
  • K-5120 Who May Deduct Interest.
  • K-5150 Determining the Amount of Interest—Special Rules.
  • K-5170 Interest Deduction Timing Rules Applicable to Cash Basis Taxpayers
  • K-5200 Interest Deduction Timing Rules Applicable to Accrual Basis Taxpayers
  • K-5220 Interest Deduction Timing Rules Applicable to Both Cash and Accrual Basis Taxpayers
  • K-5230 Allocating Interest Expense Under Passive Loss, Investment Interest, and Personal Interest Limitations.
  • K-5280 Unstated Interest in a Deferred Payment Arrangement.
  • K-5305 Interest Deduction Limitations.
  • K-5310 Investment Interest Deduction May Be Limited for Noncorporate Taxpayers.
  • K-5335 Passive Activity Interest.
  • K-5340 Net Direct Interest Expense on Market Discount Bonds and Short-Term Obligations.
  • K-5350 Interest on Life Insurance Policies, Annuity and Endowment Contracts.
  • K-5360 Interest Paid by Certain Corporations to Related Persons—Earnings Stripping.
  • K-5400 Conduit Arrangements and Similar Transactions.
  • K-5405 Interest on Corporate Acquisition Indebtedness.
  • K-5470 Qualified Residence Interest.
  • K-5500 Student Loan Interest Deduction.
  • K-5505 Interest Deduction Prohibited.
  • K-5510 No Deduction for Personal Interest.
  • K-5520 No Deduction For Interest Incurred to Buy or Carry Tax-Exempt Obligations.
  • K-5545 Deduction Prohibited For Interest On Debt For Regulated Investment Company Stock Generating Exempt-Interest Dividends.
  • K-5550 Interest Deduction Denied on Long Term Corporate and Other Obligations Not Issued in Registered Form; Excise Tax on Issuer.
  • K-5570 Interest on Debt Incurred to Acquire Single Premium Life Insurance, Annuity and Endowment Contracts.
  • K-5580 Interest on Planned Loans Against Insurance Policies (“Plans of Purchase”).
  • K-5600 Interest Allocable to Unborrowed Policy Cash Values (“Inside Buildup”) on Life Insurance, Annuity and Endowment Contracts.
  • K-5610 Amortization of Bond Premium by Holder.
  • K-5650 Amortization of Bond Premium by Dealers in Tax-exempt Bonds.
  • K-5675 Premium Paid to Repurchase Debt.
  • K-5690 Bond Issuance Premium—Amortization by Issuer as Offset Against Interest Deduction.
  • K-5700 Current Deduction of Original Issue Discount as Interest Expense.
  • K-5790 Debt v. Equity— Code Sec. 385 Rules for Treating Corporate Interests as Debt or Stock.
  • K-5800 Debt v. Equity—Determining Whether Corporate Obligations Are Debt or Stock Under Rules Other Than Code Sec. 385.
  • K-5880 Computing the Deduction for Penalties on Premature Withdrawals from Time Savings Accounts or Similar Deposits.
  • K-5900 Tenant-Stockholders of Cooperative Apartments—Interest, Taxes, And Depreciation.
  • K-6000 Deductibility of Alimony and Child Support Payments
  • K-6100 Alimony and Child Support Payments Under Pre-'85 Decrees.
  • K-7000 Deduction for Qualified Clean Fuel Vehicles and Qualified Refueling Property Placed in Service Before Jan. 1, 2006.
  • K-8500 Deduction from certain business damage recoveries.
  • K-9000 Expenses in Connection with Exempt Income.
• Chapter L Deductions: Business and Investment Expenses, Travel & Entertainment
  • L-1000 Trade or Business Expenses.
  • L-1100 What is a Trade or Business?
  • L-1200 Business Expenses Must be Ordinary and Necessary.
  • L-1300 Deductions for Home Office Expenses.
  • L-1400 Expenses for Production of Income.
  • L-1500 Residence Converted to Investment Property.
  • L-1600 Local Transportation Costs.
  • L-1630 Local Lodging Expenses.
  • L-1700 Travel Away from Home.
  • L-1800 “Home” for Travel Expense Purposes.
  • L-1900 Automobile Expenses.
  • L-2000 Travel Expense Problems of Particular Occupations.
  • L-2100 Deduction for Meal and Entertainment Expenses.
  • L-2180 Dues Paid For Membership In A Club Organized For Business, Pleasure, Recreation, or Other Social Purpose.
  • L-2200 Advertising, Promotion and Circulation Costs.
  • L-2300 Limitations on Business Gift Deductions.
  • L-2350 Taxes Deductible as a Business or Investment-Related Expense.
  • L-2400 Lobbying and Political Expenditures.
  • L-2500 Payment of Civil Judgments and Settlements.
  • L-2600 Kickbacks, Bribes and Other Illegal Payments.
  • L-2630 Expenses of Illegal Businesses.
  • L-2700 Fines, Penalties, Antitrust Treble Damages and Similar Payments.
  • L-2800 Expenses of Sham Transactions.
  • L-2900 Legal and Accounting Expenses.
  • L-3000 Expenses Related to Taxes.
  • L-3100 Research or Experimental Expenditures.
  • L-3140 Expensing Election for Certain Costs of Qualified Film and Television Productions.
  • L-3150 Removing Barriers to the Disabled and the Elderly.
  • L-3155 Expensing Election for Costs of “Qualified Refinery Property.”
  • L-3160 Small Refiners' Deduction for Portion of Costs of Complying With EPA Diesel Fuel Sulfur Control Requirements.
  • L-3170 Energy Efficient Commercial Building Property Deduction.
  • L-3200 Royalty Payments.
  • L-3300 Trademark and Trade Name Expenses.
  • L-3400 Life Insurance Premiums.
  • L-3500 Deductibility of Premiums for Insurance Other than Life Insurance.
  • L-3600 Moving Expenses of Employees and Self-Employed Individuals.
  • L-3700 Education Expenses of Individuals As Deductible Trade or Business Expenses.
  • L-3800 Employees' Uniforms and Work Clothes.
  • L-3850 Job-Hunting Expenses.
  • L-3900 Employees' Special Expenses.
  • L-4000 Investors and Dealers in Securities.
  • L-4100 Applications of the Trade or Business Expense Rules.
  • L-4200 Miscellaneous Expenses.
  • L-4300 Membership Organizations' Expense Limitation.
  • L-4325 Domestic Production Activities Deduction
• Chapter L-4400A Deductions: Business and Investment Expenses, Travel & Entertainment
  • L-4400 Which Taxpayer Is Entitled to Deduct Business and Investment Expenses?
  • L-4500 Proving Deductibility of Expenses.
  • L-4600 Substantiating Travel, Entertainment, Gift and Listed Property Deductions.
  • L-4700 Reimbursed Employee Expenses Under Accountable and Nonaccountable Plans—Per Diem, etc., Allowances.
  • L-5000 Start-Up Expenses for a Trade or Business.
  • L-5100 Expanding an Existing Business.
  • L-5200 Organizational Expenses of a Corporation.
  • L-5300 Expenses of Issuing Corporate Stock.
  • L-5400 Treatment of Expenses Incurred in Connection With Reorganizations.
  • L-5500 Dissolution and Liquidation Expenses.
  • L-5600 Capital Expenditures.
  • L-5700 Cost of Acquiring and Protecting Rights in Property.
  • L-5750 Expenditures to Acquire or Create Intangible Assets or Benefits
  • L-5800 Capital Expenditures for Construction Costs.
  • L-5900 Capitalization of Interest, Taxes and Carrying Charges.
  • L-6000 Deductibility of Borrowing and Financing Costs.
  • L-6100 Repair, Maintenance, Rehabilitation and Improvement Expenditures.
  • L-6150 Environmental Cleanup Costs.
  • L-6200 Lease or Purchase—Purchase Option Leases and Terminal Rental Adjustment Clauses.
  • L-6300 Transfer and Leaseback.
  • L-6400 Lessor's Leasehold Costs.
  • L-6500 Tenant's Leasehold Costs.
  • L-6600 Rental Payments.
  • L-6700 Reasonable Rent.
  • L-6800 Rules for Leases Under Code Sec. 467.
  • L-6900 Limit on Deductions Connected to Leases and Other Arrangements Involving Tax-Exempt Use Property.
• Chapter L-7400 Cost Recovery System, Depreciation, Amortization
  • L-7500 What is The Depreciation Allowance.
  • L-7600 Beginning of The Depreciation Allowance—The “Placed in Service” Rule.
  • L-7700 End of the Depreciation Allowance.
  • L-7800 Who is Entitled to The Depreciation Allowance.
  • L-7900 Property Qualifying for the Depreciation Allowance.
  • L-7950 Purchased Goodwill and Other Intangibles Subject to 15-Year Amortization.
  • L-8000 Intangibles (Depreciable and Non-Depreciable) Acquired with Purchase of Businesses or Professions.
  • L-8100 The Modified Accelerated Cost Recovery System (MACRS).
  • L-8200 Property Eligible for MACRS.
  • L-8300 Anti-Churning Rules Denying MACRS Benefits for Certain Property.
  • L-8400 Property Acquired by Reason of Death or by Gift As Recovery Property Under the MACRS Anti-Churning Rule.
  • L-8500 Cost Recovery Depreciation Factors Under MACRS.
  • L-8600 “Depreciable” Basis for MACRS Property.
  • L-8700 Depreciation Conventions Under MACRS.
  • L-8800 Depreciation Periods for MACRS Property.
  • L-8900 Cost Recovery Methods and Rates Under MACRS.
  • L-9000 MACRS Deductions for Short Tax Years.
  • L-9100 Real Property Depreciation Methods and Rates Under MACRS.
  • L-9120 MACRS Depreciation After a Change in Use Causes a Change in the Period or Method of Depreciation.
  • L-9200 MACRS Deduction in Early Disposition or Reacquisition Years.
  • L-9300 MACRS Depreciation for Public Utility Property.
  • L-9310 Additional First-Year (“Bonus”) Depreciation is Allowed for “Qualified Property”
  • L-9320 30% Additional First-Year Depreciation for Certain Pre-May 6, 2003 Tangible Property and Computer Software.
  • L-9335 50% Additional First-Year Depreciation for Certain Property in the Gulf Opportunity Zone (GO Zone) and Kansas Disaster Area.
  • L-9340 30% Additional First-Year Depreciation for Certain Pre-2007 and Pre-2010 Property in the New York Liberty Zone.
  • L-9355 50% Additional First-Year Depreciation for Qualified Second Generation Biofuel Plant Property.
  • L-9360 50% Additional First-Year Depreciation for Qualified Reuse and Recycling Property.
  • L-9365 50% Additional First-Year Depreciation for Qualified Disaster Assistance Property.
  • L-9400 The Alternative Depreciation System (“ADS”) of MACRS.
  • L-9500 Straight-line Depreciation for MACRS Property Financed with Tax-Exempt Bonds.
  • L-9600 MACRS Deductions for Property Leased to “Tax-Exempt” Entities or Leased to or Owned by Certain Pass-Through Entities.
  • L-9700 Straight-line Cost Recovery Deduction Method for ACRS Property Financed with Tax-Exempt Bonds.
  • L-9800 ACRS Deductions for Pre-'87 Property Leased to (or Used by) Tax-Exempt Entities.
  • L-9900 Code Sec. 179 Election to Expense Certain MACRS Property by Small Businesses.
  • L-9940 Expensing Election for the Cost of Qualified Advanced Mine Safety Equipment Property.
  • L-9950 Code Sec. 179 Expense Election for Enterprise Zone Businesses.
  • L-9970 Increased Code Sec. 179 Expense Election for Qualified Zone Property of a DC Zone Business.
  • L-9985 Additional Code Sec. 179 Expensing for Qualified Renewal Property of a Renewal Community Business.
  • L-9990 AdditionalCode Sec. 179 Expensing for Qualified New York Liberty Zone Property.
  • L-9995 Additional Code Sec. 179 Expensing for the Gulf Opportunity Zone (GO Zone) and Kansas Disaster Area.
  • L-10000 Limitations for MACRS “Luxury” Automobiles and “Listed Property.”
  • L-10100 Limitations for ACRS “Luxury” Automobiles and “Listed Property.”
  • L-10200 Lessees Under the MACRS Business Autos and Listed Property Rules.
  • L-10300 Lessees Under the ACRS Business Autos and Listed Property Rules.
  • L-10400 Depreciation Deductions for MACRS or ACRS Property Acquired or Disposed of in Nontaxable Transactions.
  • L-10500 Depreciation Deductions for MACRS or ACRS Property Deemed Purchased When Code Sec. 338 Election is Made.
  • L-10600 Depreciation of MACRS Property Involved in a Like-kind Exchange or Involuntary Conversion.
  • L-10610 Dispositions of MACRS Property.
  • L-10700 Special Depreciation Methods for Certain Property.
  • L-10800 The Pre-'87 Accelerated Cost Recovery System (ACRS).
  • L-10900 Property Eligible for Pre-'87 ACRS—Recovery Property.
  • L-11000 Pre-'87 Anti-churning Rules Denying ACRS Depreciation for Certain Property.
  • L-11100 Property Acquired from a Decedent or by Gift Before '87 as Recovery Property Under ACRS Anti-Churning Rule.
  • L-11200 Depreciable Basis, Depreciation Periods and Conventions Under Pre-'87 ACRS.
  • L-11300 Cost Recovery Methods and Rates Under Pre-'87 ACRS.
  • L-11400 ACRS Deduction in Early Disposition or Reacquisition Years.
  • L-11500 Periods and Methods for Pre-'87 ACRS Property Used Predominantly Outside the U.S.
  • L-11600 ACRS Depreciation for Pre-'87 Public Utility Property and Railroads' “RRB-Replacement” Property.
  • L-11700 Depreciation Factors for Property Depreciable Under the Useful Life Rules.
  • L-11800 The Depreciation Period Under the Useful Life System.
  • L-11900 Available Depreciation Methods for Useful Life Property.
  • L-12000 Straight-Line, Declining Balance, Sum-of-the-Years-Digits Methods Under the Useful-Life Depreciation System.
  • L-12100 Multiple Asset Account Useful-Life Depreciation.
  • L-12200 Retirement of Useful-Life Depreciable Property.
  • L-12300 Class Life Asset Depreciation Range (ADR) System and Property.
  • L-12400 Post-'70 Guideline Class Life Depreciation for Pre-'71 Assets.
  • L-12500 Special Amortization or Depreciation Periods and Rules for Certain Properties.
  • L-12600 60-Month Amortization for Pollution Control Facilities Added to Pre-Jan. 1, '76 Plants (84-Month Amortization for Air Pollution Control Facilities Added to Post-Dec. 31, '75 Plants).
  • L-12700 50% Expensing or 120-Month Amortization Allowed Under the Commercial Revitalization Deduction.
• Chapter L-15000 Special Incentive Credits
  • L-15100 Credits that Reduce Tax.
  • L-15200 General Business Credit.
  • L-15300 Research Credit for Amounts Paid or Incurred Before Jan. 1, 2014.
  • L-15400 Expenses Eligible for the Research Expense Credit.
  • L-15500 Corporations' “University Basic Research Credit” for Payments Before Jan. 1, 2014
  • L-15530 Credits for Qualified Tax Credit Bonds.
  • L-15550 Qualified Forestry Conservation Bonds.
  • L-15560 New Clean Renewable Energy Bonds (New CREBs).
  • L-15570 Qualified Energy Conservation Bonds.
  • L-15580 Qualified Zone Academy Bonds.
  • L-15590 Qualified School Construction Bonds Issued Before 2011.
  • L-15600 Build America Bonds.
  • L-15615 Clinical Testing Expense Credit for Drugs for Rare Diseases or Conditions (Orphan Drug Credit).
  • L-15625 Qualifying Therapeutic Discovery Project (QTDP) Credit or Grant for 2009 and 2010.
  • L-15630 Empowerment Zone Employment Credit.
  • L-15640 District of Columbia Zone Wage Credit.
  • L-15645 Credit For Qualified Zone Academy Bonds Issued Before Oct. 4, 2008.
  • L-15650 Credit for Contributions to Community Development Corporations (CDCs).
  • L-15660 Renewal Community Employment Credit Available to Employers.
  • L-15665 New York Liberty Zone Business Employee Credit for Wages Paid or Incurred in Calendar Year 2002 or 2003.
  • L-15670 Credit for Employing Members of Indian Tribes on Indian Reservations Before 2014.
  • L-15675 Differential Wage Payment Credit Allowed to Small Businesses for Eligible Wages Paid Before Jan. 1, 2014 to Active Duty Military Personnel.
  • L-15680 Small Employer Health Insurance Credit.
  • L-15690 Credit for Pension Plan Startup Costs of Small Employers.
  • L-15700 Low-Income Housing Credit.
  • L-15800 Qualifying Low-Income Housing Projects.
  • L-15900 Qualified Basis and Eligible Basis of Low-Income Housing Buildings.
  • L-16000 Buildings Subject to Credit Allocations from State Credit Agencies.
  • L-16050 Recapture of Low-Income Housing Credit.
  • L-16100 Rehabilitation Credit for Business Buildings and Certified HistoricStructures.
  • L-16200 Elective Rehabilitation Credit for Progress Expenditure Buildings.
  • L-16300 Rehabilitations of Certified Historic Structures and Buildings in Registered Historic Districts.
  • L-16400 Business Energy Credit for Solar, Geothermal, CHP, Geothermal Heat Pump Systems, Fuel Cell, Microturbine, and Transition Energy Property.
  • L-16450 Qualifying Advanced Coal Project Credit.
  • L-16460 Qualifying Energy Project Credit.
  • L-16470 Qualifying Gasification Project Credit.
  • L-16480 Credit For Holders Of Clean Renewable Energy Bonds—“Old” CREBs.
  • L-16500 The Business Investment Credit.
  • L-16600 Pre-'86 Investment Tax Credit: Availability, Credit Rates, Tax Ceiling Limitations, and Carryback-Carryovers of Unused Credits.
  • L-16700 When is Investment Tax Credit Allowed for Property Placed in Service Before '91.
  • L-16800 Taxpayers Qualifying for the Investment Credit.
  • L-16900 Investment Credit for Mutual and Cooperative Organizations, Regulated Investment Companies, “Public Utilities,” and Films.
  • L-17000 Investment Credit of Lessors and Lessees.
  • L-17100 What is “New” or “Used” Investment Credit Property—and When Qualified Progress Expenditures Qualify as New Investment Credit Property.
  • L-17200 Investment Credit Property and Disqualifying Uses.
  • L-17300 Recapture of Investment Credit.
  • L-17400 Business Form Changes Under the Recapture Rule.
  • L-17500 Alcohol Fuels Credit (Credit for Alcohol Used as Fuel).
  • L-17550 Low Sulfur Diesel Fuel Production Credit for Small Business Refiners.
  • L-17570 Biodiesel Fuels Credit.
  • L-17585 Renewable Diesel Fuel Credit.
  • L-17600 15% (EOR) Credit for Costs in Connection with Enhanced Oil Recovery Projects.
  • L-17690 Advanced Nuclear Power Facility Production Credit for Facilities Placed in Service after Aug. 8, 2005 and before Jan. 1, 2021.
  • L-17700 Nonconventional Source Production Credit For Qualified Fuels.
  • L-17720 Marginal Well Production Credit.
  • L-17750 Credit for Producing Electricity from Certain Renewable Resources.
  • L-17775 Work Opportunity Credit.
  • L-17795 Employer Credit for Lodging Provided Between Jan. 1, 2006 and July 1, 2006 to Employees Affected by Hurricane Katrina.
  • L-17800 Targeted Jobs Credit for Employees Who Began Work Before '95.
  • L-17835 Welfare-to-Work Credit for Individuals Beginning Work Before Jan. 1, 2007.
  • L-17860 Employer Social Security Credit.
  • L-17870 Employer's Child Care Assistance Credit.
  • L-17880 Gulf Tax-Credit Bonds.
  • L-17890 Employee Retention Credit for Employers Affected by Hurricanes Katrina, Rita, and Wilma, and Kansas Disaster Area
  • L-17900 Disabled Access Credit.
  • L-17910 Distilled Spirits Credit for Eligible Wholesalers, Distillers, and Importers of Distilled Spirits.
  • L-17920 New Markets Tax Credit for Investment in Qualified Community Development Entity.
  • L-17940 New Energy Efficient Home Credit for Qualified Homes Acquired after Dec. 31, 2005 and before Jan. 1, 2014.
  • L-17950 Energy Efficient Appliance Credit for Manufacturers of Energy Efficient Dishwashers, Clothes Washers, and Refrigerators.
  • L-18000 Carryover of Pre-'87 ESOP Credit—Tax Credit Employee Stock Ownership Plans for Corporate Employers.
  • L-18010 Credit for Qualified Electric Vehicles Placed in Service before Jan. 1, 2007.
  • L-18020 Alternative Motor Vehicle Credit
  • L-18030 Credit for New Qualified Plug-in Electric Drive Motor Vehicles.
  • L-18035 Credit for Low-Speed or Two- or Three-Wheeled Plug-in Electric Vehicles Acquired Before Jan. 1, 2012.
  • L-18040 Credit for Qualified 2- or 3-Wheeled Plug-in Electric Vehicles Acquired Before Jan. 1, 2014.
  • L-18045 Credit for QAFV Refueling Property.
  • L-18050 50% Credit for Qualified Railroad Track Maintenance Expenditures—Tax Years Beginning Before Jan. 1, 2014.
  • L-18200 Credit for Mine Rescue Team Training Expenses.
  • L-18300 Credit for Qualified Chemicals Security Expenditures.
  • L-18400 Credit for Carbon Dioxide Sequestration.
• Chapter M Deductions: Losses, Bad Debts
  • M-1000 Ordinary Losses.
  • M-1100 Completed Transaction.
  • M-1200 Who May Deduct Loss.
  • M-1300 When Losses are Deductible.
  • M-1400 Determining Amount of Loss Deduction.
  • M-1500 Losses of Individuals.
  • M-1600 Casualty Loss Deduction.
  • M-1700 What is a Casualty?
  • M-1760 Losses in Insolvent Financial Institutions.
  • M-1800 Amount of Casualty Loss.
  • M-1900 Limitations on Casualty and Theft Loss Deduction for Personal Use Property.
  • M-2000 Disaster Losses—Election to Deduct in Preceding Year.
  • M-2100 Theft Losses.
  • M-2200 Loss on Demolition of Buildings.
  • M-2300 Loss Deduction for Abandonment of Property.
  • M-2400 Bad Debt Deduction.
  • M-2500 Deductible Bad Debts.
  • M-2600 Advances Between Related Persons as Debts.
  • M-2700 When Debt is Wholly Worthless.
  • M-2800 Deducting Partially Worthless Business Debts.
  • M-2900 Nonbusiness Debts of Noncorporate Taxpayers.
  • M-3200 Bad Debts of Guarantors and Other Secondary Obligors.
  • M-3300 Loss from Worthless Securities.
  • M-3400 When Worthless Securities are Deductible.
  • M-3500 Losses on Transfers, Forfeitures, Surrenders, Assessments, or Exchanges of Stock.
  • M-3600 Losses on Registration-Required Obligations Not in Registered Form.
  • M-3700 Lender's Deduction on Mortgage Foreclosure, Compromise, or Surrender.
  • M-3800 Owner's Gain or Loss on Foreclosure, Surrender, or Tax Sale.
  • M-3900 Loss from Government Confiscation.
  • M-4000 Net Operating Losses.
  • M-4100 Determining Amount of Net Operating Loss.
  • M-4200 “Intervening Year” Computations Limit Net Operating Loss Carried to Other Years.
  • M-4300 Carryback and Carryover Periods and Other NOL Rules.
  • M-4349 Extended Carryback Periods for Specific Disaster-Related Losses.
  • M-4366 Election of Three-, Four-, or Five-Year Carryback Period for 2008 and 2009 Net Operating Losses.
  • M-4400 Net Operating Loss Deduction.
  • M-4500 At-Risk Rules May Limit Taxpayer Loss Deductions.
  • M-4510 Taxpayers Subject to the At-Risk Rules
  • M-4520 Activities Covered by the At-Risk Rules
  • M-4540 Determining Amounts “At Risk.”
  • M-4600 Treatment of Passive Activities.
  • M-4700 Who is Subject to the Passive Activity Rules?
  • M-4800 Identifying Passive Activities.
  • M-4900 Material Participation.
  • M-5000 Material Participation Through an Entity for Passive Activity Loss Purposes.
  • M-5100 Rental Activities As Passive Activities.
  • M-5130 $25,000 Deduction for Active Participants in Rental Real Estate Activities.
  • M-5160 Rental Real Estate Activities of Real Estate Professionals Not Automatically Treated As Passive Activities.
  • M-5200 Computing Passive Activity Limitations.
  • M-5300 Income from Passive Activities.
  • M-5350 Self-Charged Interest Income
  • M-5400 Passive Activity Deductions.
  • M-5500 Computing and Allocating Passive Activity Losses.
  • M-5600 Computing and Allocating Passive Activity Credits.
  • M-5700 Disposition of an Activity.
  • M-5800 Activities Not Engaged in for Profit—Hobby Losses.
  • M-5900 Codification of the economic substance doctrine in Code Sec. 7701(o).
  • M-5930 Pre-Mar. 31, 2010 Economic Substance Doctrine (Sham Transactions).
  • M-5940 Pre-Mar. 31, 2010 Variations on the Economic Substance Test (including the Generic Tax Shelter Test).
  • M-5950 Pre-Mar. 31, 2010 Tax Shelter Transactions.
  • M-5975 IRS Tax Shelter Programs
  • M-6000 Rental of Vacation Homes and Other Dwelling Units.
  • M-6100 Gambling Losses.
  • M-6200 Losses from Illegal Transactions.
• Chapter N Farming, Natural Resources, Depletion
  • N-1000 “Farmers” for Tax Purposes.
  • N-1010 Accounting Methods of Farmers.
  • N-1070 Uniform Capitalization (UNICAP) Rules Applicable to Farmers.
  • N-1100 Inventories of Farmers.
  • N-1150 Farmer's Income.
  • N-1180 Cost-Sharing Payments Received From the Government.
  • N-1200 Capital Gain-Ordinary Loss Rule for Livestock and Unharvested Crops.
  • N-1300 Farm Business Expense Deductions.
  • N-1330 Disallowance of Excess Farm Losses.
  • N-1350 Depreciation of Livestock Under MACRS, Pre-'87 ACRS and the Useful-Life Rules.
  • N-1360 Depreciation of Farm Equipment and Machinery under MACRS.
  • N-1400 Soil and Water Conservation, Erosion Prevention and Endangered Species Recovery Costs.
  • N-1500 Income Averaging for Farmers and Fishermen.
  • N-2000 Natural Resources: Tax Benefits, Depletion, and Depletable property.
  • N-2050 Economic Interests in Depletable Property.
  • N-2100 Depletable Gross Income for Percentage Depletion.
  • N-2200 Depreciation of Improvements to Natural Resource Properties.
  • N-2250 Cost Depletion.
  • N-2300 Percentage Depletion for Minerals—Allowance, Computation, and Rates.
  • N-2400 Percentage Depletion for “Domestic” Oil and Gas of Independent Producers and Royalty Owners—The Small-Producer Exemption.
  • N-2500 Percentage Depletion Bar For Production From “Proven Oil or Gas Property” Transferred Before Oct. 12, '90.
  • N-2600 “Mining,” Treatment Processes, and Transportation Qualifying for Percentage Depletion.
  • N-2700 Taxable Income Ceiling on Percentage Depletion.
  • N-2900 Aggregation and Division of Mineral Interests.
  • N-3000 Basis of Mineral Property for Cost Depletion.
  • N-3100 Exploration, Development, and Other Special Costs of Hard Minerals.
  • N-3200 Exploration, Drilling and Development Costs of Oil, Gas and Geothermal Deposits.
  • N-3300 Recapture of Mine Exploration and Development Costs and Depletion Deductions.
  • N-3400 Recapture of Oil, Gas or Geothermal Well Intangible Cost Deductions.
  • N-3600 Recapture of Deductions for Mineral Exploration Expenditures Taken Under Code Sec. 617 Election.
  • N-3700 Deduction of Tertiary Injectant Expenditures.
  • N-4000 Drilling and Development Financing.
  • N-4100 Operating or Working Interests, Pools, and Other Operating Arrangements.
  • N-4200 Royalties and Other Nonoperating Mineral Interests.
  • N-4300 Bonuses and Miscellaneous Cash Payments.
  • N-4400 Production Payments for Oil and Other Mineral Properties.
  • N-4500 Leases and Mining Contracts.
  • N-4600 Natural Resource Transactions—Sales of Mineral Property.
  • N-6000 Timber Income and Deductions.
  • N-6100 Timber Depletion Deduction.
  • N-6200 Timber Cutting Election.
  • N-6300 Expensing and Amortization of Reforestation Expenditures.
  • N-7000 Timber, Coal or Domestic Iron Ore Sold With a Retained Economic Interest and Outright Sales of Timber.
  • N-8000 Worthless Mineral Property.
• Chapter O Foreign Income
  • O-1000 Taxation of Foreign Income of U.S. Taxpayers.
  • O-1050 Determination of U.S. Residency.
  • O-1100 Foreign Earned Income Exclusion.
  • O-1160 Foreign Housing Cost Amount Exclusion and Deduction.
  • O-1200 Qualified Individuals Under the Bona Fide Foreign Residence and the Foreign Physical Presence Tests.
  • O-1250 Bona Fide Foreign Residence Test for U.S. Citizens (and Certain U.S. Resident Aliens) Having Foreign Earned Income.
  • O-1300 Foreign Physical Presence Test for U.S. Citizens or Residents Having Foreign Earned Income.
  • O-1350 Election to Claim the Foreign Earned Income Exclusion and the Foreign Housing Cost Amount Exclusion.
  • O-1400 Income from Guam and Commonwealth of the Northern Mariana Islands (CNMI); Guam and CNMI Residents.
  • O-1430 Income from American Samoa; American Samoa Residents.
  • O-1450 Income from Sources Within Puerto Rico; Puerto Rico Residents.
  • O-1470 U.S. Taxation of Individuals With Virgin Islands Source Income.
  • O-1490 Taxation of U.S. Citizens in the Former Panama Canal Zone.
  • O-1495 Competent Authority Assistance under Agreements between IRS and Possessions.
  • O-1500 Possessions Tax Credit.
  • O-1517 Limitation on Code Sec. 936 Credit During Phaseout Period.
  • O-1520 Determination of Active Possession Trade or Business Income That Qualifies for the Code Sec. 936 Credit.
  • O-1530 General Pricing Method.
  • O-1560 Cost Sharing Method.
  • O-1580 Profit Split Method.
  • O-1590 Separate Export Sales Election.
  • O-1600 Making and Revoking the Cost Sharing or Profit Split Election.
  • O-1605 Adjusted Base Period Income Limit.
  • O-1610 Qualified Possession Source Investment Income (“QPSII”) Earned Before July 1, '96.
  • O-1650 Puerto Rico Economic Activity Tax Credit.
  • O-1652 Exclusion of extraterritorial income from gross income-transactions before Jan. 1, 2005 and transition rules.
  • O-1660 Foreign Sales Corporations: transactions before Oct. 1, 2000.
  • O-2020 Interest Charge DISCs.
  • O-2200 Passive Foreign Investment Companies (PFICs).
  • O-2300 Controlled Foreign Corporations.
  • O-2400 Taxation of U.S. Shareholders of Controlled Foreign Corporations.
  • O-2470 Subpart F Income Defined.
  • O-2500 Insurance Income as Subpart F income.
  • O-2520 Foreign Base Company Income Includable in Subpart F Income
  • O-2530 Foreign Personal Holding Company Income
  • O-2620 Foreign Base Company Sales Income
  • O-2650 Foreign Base Company Services Income
  • O-2660 Foreign Base Company Oil Related Income.
  • O-2670 De Minimis, Full Inclusion and High Foreign Tax Rules.
  • O-2690 Recharacterization of Hybrid Branch Income Under CFC Proposed Regs.
  • O-2710 Foreign Base Company Shipping Income of CFCs–tax years of foreign corporations beginning before Jan. 1, 2005.
  • O-2730 Other Subpart F Income Amounts.
  • O-2740 CFC Withdrawals from Qualified Shipping Investments or Export Trade Investments.
  • O-2760 Investments in U.S. Property Included in U.S. Shareholder's Income.
  • O-2780 Reporting and Recordkeeping Requirements for CFC Shareholders.
  • O-2800 Sale or Exchange of Stock of Foreign Corporation.
  • O-2900 Sales of Patents, Copyrights, Etc., to Foreign Corporation by its Majority U.S. Shareholder.
  • O-2950 Temporary Elective 85% Dividends Received Deduction Allowed for Distributions From Controlled Foreign Corporations to U.S. Corporate Shareholder For One Year Only
  • O-3000 Sales of Stock in Foreign Investment Companies—Pre-2005 Tax Years.
  • O-3100 Stapled Foreign Entities.
  • O-3200 Related Person Factoring Income.
  • O-3300 Foreign Insurance Corporation Election to be Treated as Domestic Corporation.
  • O-3500 Tax Sanctions for Unsanctioned International Boycott Operations.
  • O-3600 Foreign Personal Holding Company Income—Pre-2005 Tax Years.
• Chapter O-3900 Foreign Tax Credit.
  • O-4000 Credit for Foreign Taxes.
  • O-4100 Who Can Claim the Credit.
  • O-4200 When a Foreign Levy is Creditable.
  • O-4300 Foreign Tax Credit Limitations for Separate Income Categories.
  • O-4400 Limitation on the Amount of the Foreign Tax Credit.
  • O-4500 Source of Income Rules for U.S.-Owned Foreign Corporations.
  • O-4600 Carryback and Carryover of Excess Foreign Tax.
  • O-4700 Recapture of Overall Foreign Losses and Recharacterization of Overall Domestic Losses.
  • O-4800 Credit for Foreign Affiliate's Deemed-Paid Tax.
  • O-4900 Deemed-Paid Credit for CFC's Foreign Tax.
  • O-5000 Computation of the Deemed-Paid Tax Credit.
  • O-5100 Foreign Tax Credit Rules Applicable to Foreign Mineral Income.
  • O-5200 Foreign Tax Credit Rules Applicable to Foreign Oil and Gas Income.
  • O-5300 Exchange Rates for Foreign Tax Credit.
  • O-5400 Redetermination of the Foreign Tax Credit.
  • O-5500 How to Claim the Foreign Tax Credit.
• Chapter O-10000 Foreign Taxpayers
  • O-10100 Taxation of Nonresident Aliens—In General.
  • O-10200 Taxation of Nonresident Aliens—U.S. Source Income Not Connected With a U.S. Business.
  • O-10250 Conduit Arrangements and Similar Transactions.
  • O-10300 Taxation of Foreign Corporations—In General.
  • O-10400 Taxation of Foreign Corporations—U.S. Source Income Not Connected With a U.S. Business.
  • O-10500 Nonresident Aliens and Foreign Corporations Engaged in a Trade or Business in the U.S.
  • O-10600 Income Effectively Connected with the Conduct of a U.S. Trade or Business.
  • O-10700 Dispositions of Foreign Investments in U.S. Real Property.
  • O-10900 Income from U.S. Sources and from Foreign Sources.
  • O-11000 Attribution of Deductions Other Than Interest.
  • O-11100 Attribution of Interest Deductions.
  • O-11300 Branch Profits Tax.
  • O-11500 Tax on Gross Transportation Income of Nonresident Aliens and Foreign Corporations.
  • O-11550 Alternative Tonnage Tax Regime for International Shipping Activities.
  • O-11600 Additional Tax on Citizens, Residents, and Corporations of Countries That Discriminate Against or Impose Burdensome Taxes on U.S. Persons.
  • O-11650 Giving Up U.S. Citizenship or Terminating Long-Term U.S. Residency.
  • O-11700 Giving Up U.S. Citizenship or Terminating Long-Term U.S. Residency After June 3, 2004 and Before June 17, 2008.
  • O-11800 Foreign Governments, International Organizations, and Their Respective Employees.
  • O-11900 Withholding Tax on Certain Payments to Foreigners.
  • O-12100 Code Sec. 1446 Withholding on Foreign Partner's Share of Effectively Connected Income
  • O-12700 Qualified Intermediary Status for Purposes of Code Sec. 1441 Withholding.
  • O-12770 Withholding foreign partnership's agreement with IRS.
  • O-12820 Withholding foreign trust's agreement with IRS.
  • O-13000 Withholding on Transfers of U.S. Real Property Interests.
  • O-13070 Withholding to enforce reporting of U.S.-owned offshore accounts (FATCA).
  • O-13120 FFIs, Participating FFIs and FFI Agreements under FATCA.
  • O-13140 How a Withholding Agent Identifies the Payee and Determines the Payee's Chapter 4 (FATCA) Status.
  • O-13200 Chapter 4 Account Due Diligence by Participating FFIs (FATCA).
  • O-13230 Chapter 4 (FATCA) Account Reporting by Participating FFIs.
  • O-13250 Payments of Tax Withheld under Chapter 4 (FATCA) and Payment Reporting.
  • O-13350 Excise tax on certain procurement payments made by federal government to foreign persons.
• Chapter O-14000 Tax Treaties
  • O-15000 International Tax Treaties.
  • O-15050 Tax Treaties Not In Effect.
  • O-15100 Competent Authority.
  • O-15500 U.S. Model Income Tax Treaty (2006)
  • O-15600 Armenia–Income Tax Treaty.
  • O-16500 Australia—Income Tax Treaty.
  • O-16900 Austria—Income Tax Treaty.
  • O-17100 Azerbaijan–Income Tax Treaty.
  • O-17200 Bangladesh Income Tax Treaty.
  • O-17500 Barbados—Income Tax Treaty.
  • O-17750 Belarus–Income Tax Treaty.
  • O-17900 Belgium—Income Tax Treaty.
  • O-18000 Former Belgium—Income Tax Treaty.
  • O-18500 Bermuda—Insurance Profits and Mutual Assistance Tax Treaty.
  • O-18750 Bulgaria Income Tax Treaty.
  • O-19000 Canada—Income Tax Treaty.
  • O-19500 China (People's Republic)—Income Tax Treaty.
  • O-19700 China (People's Republic)—Ship and Aircraft Transportation Income Tax Treaty.
  • O-20000 Cyprus—Income Tax Treaty.
  • O-20300 Czech Republic—Income Tax Treaty.
  • O-20400 Denmark—Income Tax Treaty.
  • O-21000 Egypt—Income Tax Treaty.
  • O-21200 Estonia—Income Tax Treaty.
  • O-21500 Finland—Income Tax Treaty.
  • O-21900 France--Income Tax Treaty.
  • O-22300 Georgia–Income Tax Treaty.
  • O-22500 Germany (Federal Republic)—Income Tax Treaty.
  • O-23000 Greece—Income Tax Treaty.
  • O-24000 Hungary—Income Tax Treaty.
  • O-24200 Iceland–Income Tax treaty.
  • O-24500 Iceland—Former Income Tax Treaty.
  • O-25000 India—Income Tax Treaty.
  • O-25500 Indonesia—Income Tax Treaty.
  • O-25900 Ireland—Income Tax Treaty.
  • O-26100 Israel—Income Tax Treaty.
  • O-26450 Italy—Income Tax Treaty
  • O-26500 Italy—Former Income Tax Treaty.
  • O-27000 Jamaica—Income Tax Treaty.
  • O-27400 Japan—Income Tax Treaty.
  • O-27500 Japan—Former Income Tax Treaty.
  • O-27600 Kazakhstan—Income Tax Treaty.
  • O-28000 Korea (South Korea)—Income Tax Treaty.
  • O-28070 Kyrgyzstan Income Tax Treaty.
  • O-28100 Latvia—Income Tax Treaty.
  • O-28200 Lithuania—Income Tax Treaty.
  • O-28400 Luxembourg—Income Tax Treaty.
  • O-28500 Luxembourg— Former Income Tax Treaty.
  • O-28600 Malta—Income Tax Treaty.
  • O-29300 Mexico—Income Tax Treaty.
  • O-29410 Moldova Income Tax Treaty
  • O-29500 Morocco—Income Tax Treaty.
  • O-29900 Netherlands—Income Tax Treaty.
  • O-30500 New Zealand—Income Tax Treaty.
  • O-31000 Norway—Income Tax Treaty.
  • O-31500 Pakistan—Income Tax Treaty.
  • O-32000 Philippines—Income Tax Treaty.
  • O-32500 Poland—Income Tax Treaty.
  • O-32700 Portugal—Income Tax Treaty.
  • O-33000 Romania—Income Tax Treaty.
  • O-33200 Russian Federation—Income Tax Treaty.
  • O-33300 Slovak Republic—Income Tax Treaty.
  • O-33350 Slovenia—Income Tax Treaty.
  • O-33400 South Africa—Income Tax Treaty.
  • O-33500 Spain—Income Tax Treaty.
  • O-33700 Sri Lanka—Income Tax Treaty.
  • O-33900 Sweden—Income Tax Treaty.
  • O-34400 Switzerland—Income Tax Treaty.
  • O-34520 Tajikistan Income Tax Treaty.
  • O-34600 Thailand—Income Tax Treaty.
  • O-35000 Trinidad and Tobago—Income Tax Treaty.
  • O-35500 Tunisia—Income Tax Treaty.
  • O-35700 Turkey—Income Tax Treaty.
  • O-35770 Turkmenistan Income Tax Treaty.
  • O-35800 Ukraine—Income Tax Treaty.
  • O-36000 Former Union of Soviet Socialist Republics (U.S.S.R.)—Income Tax Treaty.
  • O-36400 U.K. Great Britain and Northern Ireland—Income Tax Treaty.
  • O-36500 United Kingdom of Great Britain and Northern Ireland—Former Income Tax Treaty.
  • O-36750 Uzbekistan Income Tax Treaty.
  • O-37000 Venezuela—Income Tax Treaty.
• Chapter P Basis and Valuation of Property
  • P-1000 What is Basis.
  • P-1100 Cost as Basis.
  • P-1200 Value as Basis.
  • P-1300 Cost Allocation.
  • P-1400 Allocation Requirements in Lump Sum Purchase of Assets Constituting a Trade or Business.
  • P-1500 Cost Allocation in Transactions Involving Realty.
  • P-1600 “Credit Basis” for Investment Credit.
  • P-1700 Adjustments to Basis.
  • P-1800 Basis Adjustments for Capital Additions and Return of Capital.
  • P-1900 Basis Adjustments for Depreciation, Amortization, and Depletion.
  • P-2000 Basis Adjustments for Investment Credit Property.
  • P-3000 Basis Adjustments Due to Cancellation, Reduction, or Discharge of Indebtedness In or Out of Bankruptcy or Similar Proceeding.
  • P-3100 Basis of Property Acquired by Gift or Transfer in Trust.
  • P-4000 Basis of Property Acquired from a Decedent.
  • P-4100 What is Property Acquired from a Decedent under the Basis Determination Rules.
  • P-5000 Basis Rules for Stock and Securities.
  • P-5100 Stock Basis Adjustments and Gain Recognition for Extraordinary Dividends Received by Corporate Shareholders.
  • P-5200 Identifying Securities Sold for Purposes of Determining Their Bases.
  • P-5300 Basis of Stock Received in Nontaxable Corporate Distribution.
  • P-5400 Basis of Property Received in Taxable Dividend Distribution.
  • P-6000 Valuation of Property.
  • P-6100 Valuation of Real Property.
  • P-6200 Valuation of Stock.
  • P-6300 Valuation of Closely-Held Corporation Stock.
  • P-6400 Valuing Stock or Other Business Interests Subject to Buy-Sell or Restrictive Agreements.
  • P-6450 Valuation of Bonds, Notes and Mortgages.
  • P-6500 Valuation of Business Interests and Goodwill.
  • P-6600 Valuation of Life Insurance, Annuities, and Trust Interests.
  • P-6700 Valuation of Miscellaneous Properties.
• Chapter Q Gift Tax
  • Q-1000 How the Gift Tax Works.
  • Q-1200 Determining Amount of Taxable Gift.
  • Q-1400 Net Gifts—Payment of Gift Tax by Donee.
  • Q-1600 Spreading Gifts to Minimize Gift Tax.
  • Q-1900 Taxable Transfers.
  • Q-2000 Transfers Between Spouses to Settle Marital Rights.
  • Q-2100 Transfers to Children and Other Dependents.
  • Q-2125 Family Partnerships and LLCs.
  • Q-2150 Below-Market Gift Loans.
  • Q-2250 Pre-June 7, '84 Below-Market Family Loans.
  • Q-2300 Indirect Gifts.
  • Q-2350 Disclaimers.
  • Q-2400 Transfers By and To Corporations, or Among Shareholders.
  • Q-2500 Court-Ordered Transfers.
  • Q-2600 Compromises and Settlements.
  • Q-2700 Tax-Exempt Bonds, Other Property and Property Interests as Gifts.
  • Q-2800 Life Insurance.
  • Q-2900 Property Owned Jointly or in Common. Community Property.
  • Q-3000 Gifts in Trust.
  • Q-3100 Powers of Appointment.
  • Q-3200 Transfers to Political Organizations.
  • Q-3350 Gift Tax on “Estate Freeze” Transfers (Chapter 14 Rules).
  • Q-3400 Transfers of Interests in a Corporation or Partnership to a Member of the Transferor's Family Where the Transferor Retains an Interest.
  • Q-3500 Transfers of Interests in Trusts to a Member of the Transferor's Family Where the Transferor Retains an Interest.
  • Q-3600 Effect of Buy-Sell Agreements and Options on Transfer Tax Value of Property Under the Chapter 14 Rules.
  • Q-4000 Gifts by Nonresident Aliens and Residents of U.S. Possessions.
  • Q-4100 Treaties with Foreign Countries.
  • Q-5000 Annual Exclusion from Taxable Gifts.
  • Q-5100 Present and Future Interests.
  • Q-5200 Code Sec. 2503(c) Exclusion for Gifts to Minors.
  • Q-5250 Certain Transfers for Medical and Tuition Expenses.
  • Q-5280 Waivers of Surviving Spouses' Rights under Qualified Retirement Plans.
  • Q-5290 Treatment of Loans of Qualified Works of Art.
  • Q-6000 Charitable and Other Deductible Gifts.
  • Q-6100 Marital Deduction for Gifts Between Husband and Wife.
  • Q-6200 Marital Deduction for Gift of Life Estate Plus Power of Appointment.
  • Q-6300 Marital Deduction for Gift of Life Estate.
  • Q-7000 Gift Splitting by Married Persons.
  • Q-8000 Gift Tax Computation and Unified Credit.
• Chapter R Estate Tax
  • R-1000 How the Estate Tax Works.
  • R-1100 Election to Not Apply the Estate Tax and Step-up Basis Rules to Deaths in 2010.
  • R-2000 Property in Which Decedent Had an Interest at His Death.
  • R-2100 Transfers during Decedent's Lifetime may be Subject to Estate Tax.
  • R-2200 Lifetime Gifts Within Three Years of Death—“Three-Year Rule.”
  • R-2400 Retaining Income From (or Use of) Property for Life.
  • R-2500 Transfers Taking Effect at Death.
  • R-2600 Power to Revoke or Change Disposition.
  • R-2700 Jointly Held Property.
  • R-2800 Community Property.
  • R-2900 Qualified Terminable Interest Property.
  • R-3000 Property Subject to a Power of Appointment.
  • R-3100 How Post-Oct. 21, '42 Powers of Appointment are Taxed.
  • R-3200 How Pre-Oct. 22, '42 Powers of Appointment are Taxed.
  • R-4000 Life Insurance Includible in Gross Estate.
  • R-4100 Life Insurance Trusts.
  • R-4400 Annuities and Pensions.
  • R-4500 Pre-2004 Deduction for Qualified Family-Owned Business Interests (QFOBI).
  • R-4600 Recapture of Estate Tax Benefit of Pre-2004 Qualified Family-Owned Business Interest (QFOBI) Deduction.
  • R-4700 Qualified Conservation Easement Exclusion
  • R-5000 Alternate Valuation. Election to Value Estate Six Months After Death.
  • R-5200 Special Use Valuation—Election to Value Farm or Closely Held Business Real Property Based on Actual Use.
  • R-5300 Recapture of Estate Tax Attributable to Special Use Valuation.
  • R-5400 Deductible Expenses, Claims, Debts, and Losses.
  • R-5600 Code Sec. 2053 Protective Refund Claims
  • R-5700 Deduction for Charitable Bequests.
  • R-6000 Marital Deduction Allowed for Property Passing to the Surviving Spouse.
  • R-6200 Marital Deduction Where Surviving Spouse is Not a U.S. Citizen—Qualified Domestic Trusts (QDOTs).
  • R-6300 Terminable Interest Rule.
  • R-6600 Amount of the Marital Deduction.
  • R-6900 Deduction of State Inheritance, Legacy, Succession and Estate Taxes.
  • R-7000 Estate Tax Computation and Rates.
  • R-7020 Estate Tax Adjustments Involving Interests Previously Valued Under the Chapter 14 Rules.
  • R-7080 Estate Tax on Qualified Domestic Trusts (QDOTs).
  • R-7100 Unified Credit Against Estate Tax.
  • R-7200 Pre-2005 State Death Tax Credit.
  • R-7300 Credit for Tax on Prior Transfers.
  • R-7400 Foreign Death Tax Credit.
  • R-7450 Credit for Gift Tax on Pre-Jan. 28, '92 Transfers to which the Chapter 14 Rules Applied.
  • R-7500 Credit for Gift Tax Paid on Pre-'77 Transfers by Decedent.
  • R-8000 Nonresident Aliens' Estates.
  • R-8100 Transfer Tax on Gifts and Bequests from Expatriates
  • R-9100 United Kingdom Estate and Gift Tax Treaty.
  • R-9200 France Estate and Gift Tax Treaty.
  • R-9300 Other Estate Tax Treaties.
  • R-9500 Generation-Skipping Transfer (GST) Tax.
  • R-9550 Exemption from Generation-Skipping Transfer (GST) Tax.
  • R-9570 Computation and Payment of Generation-Skipping Transfer Tax.
• Chapter S Tax Returns
  • S-1000 General Return Requirements.
  • S-1100 Preparation of Returns by Preparers.
  • S-1200 Forms.
  • S-1300 Magnetic Media and Electronic Filing of Information Returns.
  • S-1400 What is a Valid Return.
  • S-1500 Taxpayers' Identification Numbers.
  • S-1530 Responsibilities Regarding Other Persons' Taxpayer Identification Numbers.
  • S-1550 Determining Which ID Number To Use.
  • S-1580 Obtaining or Changing Identification Numbers.
  • S-1600 Electronic and Other Alternative Filing Methods for Individual Returns.
  • S-1630 Magnetic Media and Electronic Filing of Fiduciary and Nonresident Alien Returns.
  • S-1670 Filing of Employment Tax Returns in Media Other Than Paper.
  • S-1680 Responsibilities of Participants in Electronic and On-line Filing Programs.
  • S-1700 Individual Income Tax Returns—U.S. Citizens and Residents.
  • S-1750 Individual Income Tax Returns—Nonresident Aliens.
  • S-1800 Joint Returns and Separate Returns of Married Individuals.
  • S-1900 Income Tax Returns of Corporations and Certain Other Entities.
  • S-2000 Fiduciary Income Tax Returns.
  • S-2100 Exempt Organization Income Tax Returns.
  • S-2200 Gift Tax Returns.
  • S-2300 Estate Tax Returns.
  • S-2400 Generation-Skipping Transfer Tax Returns.
  • S-2500 Penalty-Type Excise Tax Returns. Excise Tax Returns.
  • S-2600 Withheld and Unemployment Tax Returns.
  • S-2700 Partnership Returns.
  • S-2800 Information Returns and Notices of Exempt Organizations, Non-Exempt Private Foundations and Non-Exempt Charitable Trusts.
  • S-2900 Dividend Reporting.
  • S-2950 Reporting Patronage Dividends and Department of Agriculture Payments.
  • S-3000 Interest Reporting Requirements by Payors.
  • S-3150 Employment Information Returns.
  • S-3245 Employer-Owned Life Insurance Contract Information Reporting
  • S-3250 Tip Reporting of Large Food and Beverage Establishments.
  • S-3310 Employer Reporting of Employee Health Coverage.
  • S-3350 Pension and Other Employee Benefit Plans.
  • S-3420 Returns of Qualified Tuition Programs.
  • S-3425 Returns for Coverdell ESAs.
  • S-3430 Returns for Qualified Tuition and Related Expenses and Interest on Qualified Higher Education Loans.
  • S-3440 Returns by Payors of Long-Term Care Benefits.
  • S-3441 Returns for Charges for Qualified Long-Term Care Insurance Contracts Combined with Annuity or Life Insurance Contracts.
  • S-3445 Returns Reporting Advance Payment of Health Coverage Tax Credit Received by Eligible Individuals.
  • S-3448 Information Reporting by Exchanges to Support Premium Tax Credit—After 2013.
  • S-3450 Returns for Low-Income Housing Credit.
  • S-3465 Expatriate Information Statement and Annual Return.
  • S-3470 Returns for Payments to Nonresidents, Foreign Real Property Investors, and Foreign Corporations Engaged in U.S. Business Under Chapter 3 and Foreign Entities Under Chapter 4.
  • S-3509 Foreign-Owned Domestic Corporation's Information Returns and Record Maintenance Requirements.
  • S-3584.1 Other Information Returns With Respect to Foreign Individuals and Entities.
  • S-3655 Returns of Trade or Business Payments Made or Received.
  • S-3700 Returns by Brokers and Barter Exchanges for Sale or Exchange of Securities and Personal Property.
  • S-3740 Brokers Must Report Customer's Adjusted Basis and Character of Gain or Loss for Sales of Certain Securities
  • S-3760 Broker to Broker Reporting Required for Transfers of Covered Securities.
  • S-3780 Information Reporting of Organizational Actions Affecting Basis by Issuers of Specified Securities.
  • S-3800 Reporting Gross Proceeds from Real Estate Transactions.
  • S-3830 Reporting Income of Qualified Escrow Accounts and Trusts, Pre-closing Escrows, and Contingent At-closing Escrows.
  • S-3850 Reporting Trade or Business Payments to Attorneys.
  • S-3900 Returns of Mortgage Interest Received.
  • S-4000 Returns for Cash Receipts of More Than $10,000.
  • S-4100 Notice Requirements for Fiduciaries.
  • S-4200 Returns for Acquisition or Abandonment of Secured Property and for Mortgage Credit Certificates.
  • S-4250 Reporting Discharges of Indebtedness.
  • S-4300 Reporting Applicable-Asset-Acquisitions, Changes in Control, Recapitalizations or Terminations of Corporations, Loss Corporation Ownership Changes, or Taxable Acquisitions of Another Corporation's Stock . . . . .
  • S-4400 Disclosure of Tax Shelter Reportable Transactions, List Maintenance and Other Tax Shelter Requirements.
  • S-4450 Reporting Look-Back Interest for Long-Term Contracts.
  • S-4460 Reports With Respect to Exclusion of Gain From Qualified Small Business Stock (QSBS).
  • S-4462 Reporting Uncertain Tax Positions–Schedule UTP.
  • S-4465 Information Reporting With Respect to Tax Benefits Claimed for Alcohol, Biodiesel, Renewable Diesel and Alternative Fuels, and Specified Uses of Gasoline and Special Fuels
  • S-4470 Civil Damages For Fraudulent Filing of Information Returns.
  • S-4480 Taxpayer Can Challenge Validity of Information Returns.
  • S-4500 Signing and Verifying Returns.
  • S-4600 Preparers' Signing and Verifying Returns.
  • S-4700 Time for Filing Income Tax Returns.
  • S-4800 Time for Filing Tax Elections.
  • S-4900 Time for Filing Returns Other Than Income Tax Returns.
  • S-5000 Extensions of Time for Filing Tax and Information Returns.
  • S-5100 Place for Filing Returns.
  • S-5150 Amended Returns.
• Chapter S-5200 Payment of Tax, Disclosure Rules, Relief for Armed Forces Members and Disaster Victims
  • S-5200 Individual's Estimated Tax.
  • S-5300 Trusts' and Estates' Estimated Income Tax.
  • S-5320 Corporate Estimated Income Tax.
  • S-5400 S Corporation Estimated Income Taxes.
  • S-5420 Estimated Taxes of Tax-Exempt Organizations and Private Foundations.
  • S-5450 Time and Method of Paying Taxes Other Than Tax Deposits, Withheld Taxes and Estimated Taxes.
  • S-5500 Payment of FICA, Withheld Income and Unemployment Taxes by Employers.
  • S-5580 Payment of Withheld Income Taxes Attributable to “Nonpayroll Payments.”
  • S-5600 Tax Deposits—General Rules.
  • S-5620 Deposit of Taxes by Electronic Funds Transfer.
  • S-5650 Depositing Taxes Withheld From Foreign Taxpayers.
  • S-5700 Paying Excise Taxes.
  • S-5750 Media That May Be Used to Make Tax Payments.
  • S-5800 Treatment of Tax Remittances.
  • S-5850 Extension of Time for Payment of Taxes or Installment.
  • S-5900 Extension of Time for Payment of Estate Tax.
  • S-6000 Estate Tax Deferral Election on Closely Held Businesses.
  • S-6100 Acceleration of Estate Tax Installment Payments.
  • S-6200 Rules Limiting Disclosure of Returns and Return Information.
  • S-6300 Returns and Return Information—Exceptions to Nondisclosure Rule.
  • S-6400 Returns and Return Information—Procedural Matters When Disclosure Is Allowed.
  • S-6500 Taxpayer's Remedies Where There Is Unauthorized Inspection or Disclosure.
  • S-6600 Public Access to Exemption Applications and Annual Returns of Exempt Organizations.
  • S-6650 IRS's Letter Forwarding Program.
  • S-6660 Information that Administrators of Prisons Located in the U.S. Will Have to Provide to IRS.
  • S-8000 Soldiers' and Sailors' (Servicemembers') Tax Relief.
  • S-8500 Extension of Deadlines for Disaster Victims.
  • S-8550 Areas Affected by Hurricanes Katrina, Rita and Wilma That Are Eligible for Special Tax Benefits.
  • S-8560 Area of Kansas That Is Eligible for Temporary Tax Benefits Because of Severe Storms and Tornados in 2007.
  • S-8565 Area of Midwest That Is Eligible for Temporary Tax Relief Due to Severe Storms, Tornados and Flooding in 2008.
• Chapter T Audits, Tax Deficiencies, Refunds, Settlements
  • T-1000 How IRS Finds Tax Deficiencies and Underpayments.
  • T-1030 Whistleblower Awards/Rewards to Informers of Tax Law Violations.
  • T-1040 Pre-Aug. 17, 2012 IRS Audit Tiers.
  • T-1060 Selection of Returns to be Audited.
  • T-1075 Financial Status and Economic Reality (“Life-style”) Audit Techniques.
  • T-1090 Audit Types, Timing, Locations, and Transfers.
  • T-1120 Taxpayer's Rights During Audits.
  • T-1139 Notice to Taxpayer of Third-Party Contacts.
  • T-1140 Power of Attorney.
  • T-1180 Powers and Liabilities of IRS Agents.
  • T-1200 IRS Authority to Issue Summonses.
  • T-1250 Third-Party Summons.
  • T-1290 Summonses For Tax-Related Computer Software and Protections For Computer Software.
  • T-1300 Privileges that May Block Summons Enforcement.
  • T-1350 Summons Procedures.
  • T-1400 Formal Document Request Procedure for Production of Documents Located Outside U.S.
  • T-1425 Unnecessary Examinations of Taxpayers.
  • T-1450 Church Tax Inquiries and Examinations.
  • T-1500 Determination of Deficiencies.
  • T-1550 Settlement of Proposed Deficiencies or Additional Assessments.
  • T-1600 Post-Examination Procedures.
  • T-1700 Appeals Office Conferences.
  • T-1800 Appeal Procedure in Excise and Employment Tax Cases.
  • T-1900 Post 90-Day Letter Settlement Opportunities.
  • T-1925 Prohibition on Certain Ex Parte Communications by Appeals Office
  • T-2000 Reopening of Closed Cases.
  • T-2100 Unified Audit and Review Procedure for Partnerships.
  • T-2200 Partnership Request For Administrative Adjustment.
  • T-2300 Unified Audit Procedure and Consistency Rules for Electing Large Partnerships.
  • T-2700 Statutory Notice of Deficiency.
  • T-2800 Mailing Requirements For 90-Day Letters.
  • T-2850 Determining A Taxpayer's “Last Known Address” for IRS Notification Purposes.
  • T-2900 Defects in 90-Day Letters.
  • T-3200 Taxpayer's Capacity to Test the Validity of or Waive Defects in 90-Day Letter.
  • T-3300 Rescission of 90-Day Letters.
  • T-3400 Waiving the 90-day Letter Restrictions on Assessment.
  • T-3550 Notices of Adjustment With Respect to Certain Returns of Partners.
  • T-3600 Assessment.
  • T-3670 Procedures in Employment Status Determination Cases
  • T-3700 Jeopardy and Termination Assessments.
  • T-3800 Immediate Assessment in Bankruptcy and Receivership Cases.
  • T-3900 Abatement of Assessment.
  • T-3950 Abatement of Interest
  • T-4000 Assessment Period.
  • T-4100 When Assessment Period Remains Open.
  • T-4200 Statutory Extensions of the Assessment Period.
  • T-4300 Suspension of Assessment Period.
  • T-4400 Agreements to Extend the Assessment Period.
  • T-4500 Prompt Assessments.
  • T-4600 Surety Bonds or Acceptable Security Required in Tax Matters.
  • T-5000 Statutory Relief For Barred Years.
  • T-5200 Equitable Recoupment.
  • T-5300 Estoppel.
  • T-5400 Doctrine of Election.
  • T-5450 Consistency Doctrine.
  • T-5500 How Overpayments Arise.
  • T-5600 How to Recover Overpayments.
  • T-5700 Who Can Recover an Overpayment.
  • T-5800 Recovery of Payment of Another's Tax.
  • T-5900 Assignments of Overpayments and of Refund Checks.
  • T-6000 Offsets of Tax Overpayments Against Other Amounts Owed by Taxpayer.
  • T-6500 Quick Carryback Refunds.
  • T-6600 Quick Refunds of Corporate Estimated Tax Overpayments.
  • T-6700 Form of a Refund Claim.
  • T-6800 Substance of a Refund Claim.
  • T-6900 Waiver of Defects in Refund Claims.
  • T-7500 Refund Claim Period; Time Limits on Refund Amount.
  • T-7600 Amending a Refund Claim.
  • T-8000 Interest on Overpayments.
  • T-9000 Refund Suits.
  • T-9100 Erroneous Refunds and Credits.
• Chapter T-9490 Closing Agreements, IRS Determinations, Timely Filing, Practice before IRS
  • T-9500 Final Closing Agreements.
  • T-9600 Offers in Compromise.
  • T-9800 Determination Letters.
  • T-9850 IRS Private Letter Rulings and Revenue Rulings.
  • T-10000 Internal Revenue Service User Fees.
  • T-10050 Technical Advice and Field Service Advice Memoranda.
  • T-10080 Statements of Value for Items of Art.
  • T-10100 IRS Regs.
  • T-10150 Procedural Rules and Other IRS Guides.
  • T-10180 Small Entity's Right to Judicial Review of IRS Rulemaking.
  • T-10200 National Taxpayer Advocate, Local Taxpayer Advocates, and Taxpayer Assistance Orders and Directives.
  • T-10300 Freedom of Information Act and IRS Information.
  • T-10350 Taxpayer, Etc. Access to IRS Records Under the Privacy Act.
  • T-10400 Disclosure of IRS Determinations.
  • T-10430 Appeal of Adverse Return Examination Findings Relating to Employee Benefits Plans.
  • T-10450 Establishing Exempt Status.
  • T-10500 Determination Letter Applications for Qualification of Retirement Plans.
  • T-10590 EPCRS Programs Allow Correction of Retirement Plan Failures to Avoid Loss of Tax-Favored Status.
  • T-10630 Pre-Approval of Master and Prototype and Volume Submitter Plans in IRS Opinion and Advisory Letters.
  • T-10750 Timely Mailing Rules.
  • T-10780 Timely Mailing Rules Applicable to Designated Private Delivery Services.
  • T-10790 Where Due Date, Etc. Falls on Saturday, Sunday or Holiday.
  • T-10800 Hand Filing of Documents.
  • T-10810 Presumption that IRS Received Documents on Date It Stamped Them as Received.
  • T-10850 Organization of the Internal Revenue Service.
  • T-10900 Practice Before IRS.
  • T-10950 Covered Opinion Requirements for Practice Before IRS.
  • T-11000 Appraisers Who Aid and Abet Understatement May Be Barred From IRS Practice.
  • T-11010 Low Income Taxpayer Clinics.
  • T-11050 Repeal of the Sunset Provision in the Economic Growth and Tax Relief Reconciliation Act of 2001.
  • T-11060 Repeal of Sunset Provision in the Jobs and Growth Tax Relief Reconciliation Act of 2003.
• Chapter U Tax Litigation, Tax Court Rules
  • U-1000 Tax Litigation.
  • U-1100 Bars to Successful Litigation—Res Judicata and Collateral Estoppel.
  • U-1150 Equitable Tolling of Limitations Periods.
  • U-1200 Should a tax dispute be litigated?
  • U-1230 General Rules for Litigation Cost Recovery by Taxpayers, Etc.
  • U-1240 Recovery of Administrative and Litigation Costs by Taxpayers, etc. Under the Internal Revenue Code.
  • U-1295 Attorney Liability for Excessive Tax Court Litigation Costs; Costs Imposed as Sanctions Against Taxpayers
  • U-1300 Requirements and Rules for Representing Taxpayers in Courts.
  • U-1330 Burden of Production on Penalties.
  • U-1350 Burden of Proof in Court Proceedings.
  • U-2000 What is the Tax Court.
  • U-2100 What the Tax Court Can and Cannot Do (Tax Court Jurisdiction).
  • U-2200 Parties Who Can Appeal to the Tax Court.
  • U-2300 Starting a Tax Court Proceeding.
  • U-2400 Form and Content of the Tax Court Petition.
  • U-2500 Commissioner's Answer.
  • U-2600 Taxpayer's Reply.
  • U-2700 Amendments and Motions.
  • U-2800 Pre-Trial Discovery Proceedings, Stipulation and Admission Requests and Subpoenas.
  • U-2900 Depositions to Perpetuate Testimony, Preserve Evidence, or for Discovery.
  • U-3000 Trial Calendar and Continuances.
  • U-3100 The Tax Court Trial.
  • U-3200 Evidence in the Tax Court.
  • U-3300 Briefs in the Tax Court.
  • U-3400 Decisions of the Tax Court.
  • U-3600 Tax Court Procedures for Small Tax Cases.
  • U-3650 Declaratory Judgment Procedure in the Tax Court.
  • U-3700 Declaratory Judgments on Retirement Plan Qualifications in the Tax Court.
  • U-3800 Tax Court Jurisdiction over Declaratory Judgments on Tax Status of Charities, Foundations, Farmers' Cooperatives, or Proposed State or Local Bond Issues.
  • U-3850 Other Declaratory Judgments. Declaratory Judgments With Respect to Adjustments to Income Tax Returns of Certain Partners.
  • U-4000 Tax Litigation in United States District Courts.
  • U-4100 What the District Courts Can and Cannot Do—Jurisdiction.
  • U-4200 Prerequisites to Refund Suit.
  • U-4600 Pleadings in District Court Refund Suit.
  • U-4700 Trial and Preparation for Trial in District Courts.
  • U-4800 Bankruptcy Court's Jurisdiction in Tax Claims.
  • U-5000 Appeals to the U.S. Courts of Appeal—Jurisdiction.
  • U-5100 Scope of Review of Tax Decisions by U.S. Courts of Appeals.
  • U-5200 Where and When to Appeal from a Tax Court Decision.
  • U-5300 How to Appeal from a Tax Court Decision.
  • U-5400 Appeals from the District Courts.
  • U-5500 Record on Appeal From Tax Court or District Court.
  • U-5600 Hearings and Briefs in U. S. Courts of Appeals.
  • U-5700 Decision of the Court of Appeals and Further Proceedings.
  • U-6000 Litigation in U.S. Court of Federal Claims.
  • U-7000 Supreme Court Review of Tax Cases.
• Chapter V Interest on Taxes, Penalties, Tax Collection
  • V-1000 Interest on Late or Extended Payment of Taxes or Penalties.
  • V-1100 Interest Rate Charged on Underpayments.
  • V-1200 Period of Underpayment—Date Interest Begins Accruing.
  • V-1300 Period of Underpayment—Date Interest Stops Accruing.
  • V-1400 Suspension of Interest Due to IRS Failure to Notify Taxpayer of Tax Liability.
  • V-1600 Civil Penalties—General Rules.
  • V-1650 Failure to Deposit Taxes—Civil Penalty.
  • V-1670 Failure to Pay Tax or Deficiency—Civil Penalties.
  • V-1700 Trust Fund Recovery (100%) Penalty for Responsible Person's Failure to Collect, Account for, and Pay Over Tax.
  • V-1740 Penalties Relating to Withholding Information.
  • V-1750 Failure to File Tax Returns When Due—Delinquency Penalty.
  • V-1800 Failure to Comply With Information-Related Requirements With Respect to Certain Payments or Transfers.
  • V-1840 Information Penalties Relating to Stocks and Bonds.
  • V-1900 Failure to Comply With Foreign Entity Information-Related Requirements.
  • V-1930 Information Relating to 25% Foreign-Owned Companies
  • V-1950 Information Relating to Foreign Corporations Engaged in U.S. Business
  • V-1960 Information Penalties for U.S. Persons Controlling Foreign Corporations or Partnerships
  • V-1970 Information-Related Penalties for Deferred Compensation Plans.
  • V-1990 Information Penalty Relating to Transfers on Death of Decedents Dying in 2010, Where Executor Elects Out of Estate Tax
  • V-1995 Information Penalties Relating to Housing Subsidies.
  • V-2000 Accuracy-Related Penalty.
  • V-2050 Rules Common to the Accuracy-Related and Fraud Penalties.
  • V-2100 Accuracy-Related Penalty for Negligence or Disregard of Rules or Regulations.
  • V-2150 Accuracy-Related Penalty for Substantial Understatement of Income Tax.
  • V-2200 Accuracy-Related Penalty for Misstating Value or Basis of Property on Income Tax Returns.
  • V-2250 Accuracy-Related Penalty for Misstating Value or Basis of Property on Estate and Gift Tax Returns.
  • V-2260 Accuracy-Related Penalty for Substantial Overstatement of Pension Liabilities.
  • V-2270 Accuracy-Related Penalty for Understatements Attributable to Transactions Lacking Economic Substance
  • V-2275 Accuracy-Related Penalty for Undisclosed Foreign Financial Asset Understatements
  • V-2280 Accuracy-Related Penalty for Reportable Transaction Understatements.
  • V-2290 Penalty For Erroneous Refund Claims.
  • V-2300 Civil Fraud.
  • V-2350 $1,000 to $10,000 Civil Penalty for Aiding and Abetting an Understatement.
  • V-2400 Penalty for Promoting Abusive Tax Shelters or Similar Schemes.
  • V-2450 Injunctions Against Violators of Tax Shelter and Reportable Transaction Rules.
  • V-2500 Penalties for Failure by Material Advisor to Report Reportable or Listed Transactions.
  • V-2530 Penalties for Failure to Disclose Reportable Transactions.
  • V-2550 Penalty for Frivolous Returns.
  • V-2570 Penalty for Frivolous Submissions.
  • V-2600 Penalties for Improper Court Activities.
  • V-2630 Civil Penalties Imposed Against Return Preparers.
  • V-2690 Penalty for Misstatements Based on Appraisals
  • V-2700 Civil Penalties on Tax-Exempt Organizations.
  • V-2720 Civil Penalties Relating to Excise Taxes.
  • V-2750 Reasonable Cause Excuses Certain Civil Penalties.
  • V-2800 Willfulness Essential for Certain Civil Penalties.
  • V-3000 Failure to Pay Taxes and to File Returns.
  • V-3100 Felony False Documents Penalties.
  • V-3120 Furnishing False Information.
  • V-3200 Interference With Tax Collection or Administration.
  • V-3300 Unauthorized Use of Tax Information.
  • V-3400 Stamp Tax Crimes.
  • V-3500 Miscellaneous Tax Crimes.
  • V-3600 Criminal Prosecution for Tax Law Violations.
  • V-3700 Statute of Limitations for Criminal Prosecutions.
  • V-3800 Privilege Against Self-Incrimination and Other Defenses.
  • V-3900 Penalty for Failure to Maintain Health Insurance Coverage After 2013.
  • V-4000 Forfeitures—Seizure of Property.
  • V-4100 Willful Evasion of Tax Due.
  • V-4200 How Government Proves Tax Crime—Willfulness.
  • V-4300 How Tax Evasion is Discovered.
• Chapter V-4900 Interest on Taxes, Penalties, Tax Collection
  • V-5000 IRS's Tax Collection Powers.
  • V-5050 IRS Procedures for Determining Taxpayer's Income Available to Pay Tax Liability.
  • V-5100 Levy and Distraint—Seizure and Sale of Taxpayer's Property.
  • V-5200 Property Subject to Levy and Distraint.
  • V-5250 Notice and Hearing before Levy
  • V-5300 Procedure in Seizing Property.
  • V-5400 Disposition of Seized Property—Redemption; IRS Required Release; Public Sale.
  • V-5500 Suits for Collection of Taxes.
  • V-5600 Time for Collecting Taxes.
  • V-5700 Injunctions Against Assessment or Collection of Tax.
  • V-5800 Damages for Unauthorized IRS Collection Actions.
  • V-5840 Actions Against IRS Employees for Violating Constitution.
  • V-5900 Liens for Federal Taxes.
  • V-5930 Concurrent Interests Subject to Liens.
  • V-5970 Filing and Recording Federal Tax Liens.
  • V-6000 Collection Due Process and Notice of Filing for Liens.
  • V-6041 Gift and Estate Tax Liens.
  • V-6070 Duration of Tax Liens.
  • V-6080 Enforcement of Tax Liens.
  • V-6100 Release, Discharge and Termination of Tax Liens and Withdrawal of Notices of Tax Liens.
  • V-6200 How Tax Lien is Extinguished.
  • V-6250 IRS Redemption of Real Property Sold at Nonjudicial Sale To Satisfy Senior Lien.
  • V-6300 Priority of Liens—In General.
  • V-6400 Priorities Based on Lien Recordings and Superpriorities.
  • V-7300 Collection of Tax in Bankruptcy Proceedings.
  • V-7500 Collection of Tax During Insolvency.
  • V-8500 Liability for Tax on Spouse's Return.
  • V-9000 Liability of Transferees.
  • V-9100 Transferee Liability for Fraudulent Transfers.
  • V-9200 Equitable Transferee Liability in Particular Situations.
  • V-9300 Statutory Transferee Liability.
  • V-9400 Contractual Transferee Liability.
  • V-9500 Amount of Transferee Liability.
  • V-9600 Fiduciary's Liability as a Transferee.
  • V-9700 IRS Procedure in Transferee and Fiduciary Cases.
  • V-9800 Assessment and Collection Periods for Transferees and Fiduciaries.
• Chapter W Excise Taxes
  • W-1500 Gasoline, Diesel Fuel and Kerosene Removal-at-Terminal Tax.
  • W-1700 Retail tax on diesel fuel, kerosene, alternative fuels, and compressed natural gas.
  • W-2000 Excise Taxes on Manufacturers, Producers or Importers of Certain Articles.
  • W-2100 Sale, Lease, or Use of Taxable Article as Taxable Event for Manufacturers Excise Taxes.
  • W-2200 Nontaxable and Exempt Sales or Uses.
  • W-2300 Computing Manufacturers Excise Tax.
  • W-2400 Refunds and Credits of Manufacturers Excise Tax.
  • W-2500 Tax on “Gas Guzzler” Automobiles.
  • W-2600 Tax on Highway Vehicle Type Tires.
  • W-2700 Tax on Coal.
  • W-2750 Tax on Bows and Arrows.
  • W-2800 Tax on Sport Fishing Equipment, Etc.
  • W-2900 Manufacturers excise tax on firearms and ammunition.
  • W-2950 Tax on Certain Vaccines.
  • W-3000 Manufacturers Excise Tax on Medical Devices
  • W-3100 Retail Excise Tax on Trucks, Trailers and Tractors.
  • W-3200 Tax on Fuel Used in Commercial Transportation on Inland Waterways.
  • W-3300 Surtax on Fuels Used in Fractional Ownership Aircraft
  • W-4000 Oil Spill Liability Environmental Excise Tax
  • W-4300 Environmental Tax on Ozone-Depleting Chemicals (ODCs).
  • W-5000 Tax on Telephone and Other Communication Services.
  • W-5100 Taxes on Transportation of Persons by Air.
  • W-5200 Tax on Domestic Transportation of Property by Air.
  • W-6000 Foreign Insurance Policies Tax.
  • W-6050 Fees on Health Insurance Policies and Self-insured Health Plans—For Policy or Plan Years Ending Before Oct. 1, 2019.
  • W-6100 Taxes on Wagering.
  • W-6200 Harbor Maintenance Tax.
  • W-6300 Ship Passengers International Departure Tax.
  • W-6400 Heavy Highway Vehicles Use Tax.
  • W-6500 Indoor Tanning Services Excise Tax.

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