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Federal Tax HandbookChapter 1 Tax Rates and Tables¶ 1100 Tax Rates and Tables.Chapter 2 Income—Taxable and Exempt¶ 1200 Gross Income.¶ 1208 Compensation Income.¶ 1227 Fringe Benefits.¶ 1269 Time for Reporting Compensation.¶ 1276 Social Security, Unemployment and Certain Disability Payments.¶ 1283 Dividends.¶ 1299 Interest Income.¶ 1335 Rents and Royalties.¶ 1343 Life Insurance Proceeds.¶ 1350 Taxation of Annuity Payments.¶ 1367 Accident and Health Insurance Benefits.¶ 1372 Damages.¶ 1377 Income Realized on Discharge or Cancellation of Debt (COD).Chapter 3 Deductions—Expenses of a Business¶ 1500 Tax Treatment of Start-Up Expenditures.¶ 1505 Ordinary and Necessary Business Expenses.¶ 1514 Compensation Deduction.¶ 1540 Deductible Travel Expenses.¶ 1549 Transportation Expenses.¶ 1555 Entertainment Expenses.¶ 1558 Expense Reimbursements.¶ 1564 Substantiating T&E and “Listed Property” Expenses.¶ 1574 Business Gifts and Employee Awards.¶ 1577 Rent Expense.¶ 1587 Insurance Premiums.¶ 1591 Bribes, Kickbacks, Fines and Penalties.¶ 1595 Qualified Business Income (Code Sec. 199A “Pass-Through”) Deduction.¶ 1602 Miscellaneous Business Expenses.¶ 1616 Business Expenses of Employees and Self-Employeds.¶ 1619 Residence Used in Part for Business—Home Office Deduction.¶ 1627 Moving Expense Deduction for Active Duty Armed Forces Members.¶ 1629 Deduction vs Capitalization of Tangible Property Costs.¶ 1637 Capitalization Rules for Intangible Assets.¶ 1640 Uniform Capitalization (UNICAP) RulesChapter 4 Interest Expense—Taxes—Losses—Bad Debts¶ 1700 Deduction for Interest.¶ 1726 Investment Interest Deduction Limitation—Form 4952.¶ 1729 Qualified Residence Interest.¶ 1734 Allocation Rules for Interest and Debt.¶ 1737 When Interest May Be Deducted.¶ 1746 Deduction for Taxes.¶ 1765 Deduction for Losses.¶ 1782 Casualty, Disaster, and Theft Losses–Form 4684.¶ 1790 At-Risk Limitations.¶ 1797 “Passive Activity” Losses and Credits.¶ 1815 Net Operating Losses (NOLs).¶ 1823 Deduction for Bad Debts.Chapter 5 Depreciation, Amortization, Property Expensing and Depletion¶ 1900 The Depreciation Allowance.¶ 1907 The Modified Accelerated Cost Recovery System (MACRS).¶ 1940 Sec. 179 Expense Election—Form 4562.¶ 1945 “Luxury” Automobiles and “Listed Property.”¶ 1957 Depreciation Deduction Under the “Useful-Life” Rules.¶ 1960 Special Expensing and Amortization Provisions.¶ 1966 Amortization of Intangibles under Code Sec. 197.¶ 1969 Depletion Deduction.Chapter 6 Charitable Contributions—Medical Expenses—Alimony—Other Nonbusiness Deductions¶ 2100 Charitable Contribution Deduction—Form 1040, Schedule A.¶ 2134 Specialized Rules for Claiming Charitable Contributions.¶ 2140 Medical Expenses.¶ 2152 Tax Treatment of Alimony or Separate Maintenance Payments.¶ 2162 “Nonbusiness” Expenses.¶ 2165 Bond Premium Amortization.Chapter 7 Education—Tax Credits, Exclusions, Deductions—ABLE Accounts¶ 2201 Tax Credits for Higher Education.¶ 2205 Coverdell Education Savings Accounts (CESAs).¶ 2209 Qualified Tuition Programs (QTPs)—529 Plans.¶ 2212 Employer-Provided Educational Benefits; Scholarships and Fellowships.¶ 2218 Higher Education Exclusion for Savings Bond Income—Form 8815.¶ 2220 Deduction for Interest Paid on Qualified Education Loans.¶ 2222 Education Expenses Related to Business.Chapter 8 Tax Credits¶ 2301 Business Incentive Credits—General Business Credit (GBC)—Form 3800.¶ 2337 Personal (Refundable and Nonrefundable) Credits.¶ 2362 Foreign Tax Credit.Chapter 9 Sales and Exchanges—Tax-Free Exchanges—Basis¶ 2400 Gain or Loss on Sales or Exchanges.¶ 2412 Tax-Free Exchanges of Stock.¶ 2417 Like-Kind (Code Sec. 1031) Real Property Exchanges—Forms 8824, 8849.¶ 2426 Rollover of Gain from Certain Sales.¶ 2430 Involuntary Conversions—Forms 4797 and 8949.¶ 2442 Exclusion of Gain on Principal Residence.¶ 2446 Sales and Exchanges Between Related Taxpayers.¶ 2452 Installment Sales and Other Deferred Payment Sales.¶ 2462 Basis of Property.¶ 2481 Property Acquired in Nontaxable Exchanges.¶ 2508 Property Acquired by Gift, from a Decedent, or from a Spouse.Chapter 10 Capital Gains and Losses—Section 1231—Depreciation Recapture¶ 2600 Capital Gains and Losses.¶ 2612 Assets to Which Capital Gain and Loss Rules Apply.¶ 2627 Constructive Sales of Appreciated Financial Positions.¶ 2629 Short Sales.¶ 2634 Section 1244 (“Small Business Corporation”) Stock.¶ 2638 Exclusion of Gain from Qualified Small Business Stock (QSBS).¶ 2640 Tax-Free Capital Gains for Investment in Renewal Communities and DC Zone Assets.¶ 2643 Tax Straddles and Section 1256 Contracts.¶ 2652 Conversion and Constructive Ownership Transactions.¶ 2655 Holding Period.¶ 2664 Sales and Exchanges.¶ 2669 Capital Gain—Ordinary Loss Rule—Form 4797.¶ 2675 Depreciation Recapture.Chapter 11 Tax Accounting—Inventories¶ 2800 Accounting Periods.¶ 2816 Accounting Methods.¶ 2819 The Cash Method of Accounting.¶ 2823 The Accrual Method of Accounting.¶ 2834 Changes of Accounting Methods.¶ 2844 Long-Term Contracts.¶ 2853 Reallocations of Income by IRS.¶ 2855 Deduction for Previously Reported Income Repayments.¶ 2857 Inventories.Chapter 12 Withholding Tax on Wages and Other Income Payments¶ 3000 Withholding on Wages.¶ 3032 Nonpayroll Withheld Taxes.¶ 3035 Pension, Annuity and Other Withholding.¶ 3044 When Backup Withholding Is Required.Chapter 13 Individual's Tax Computation—Kiddie Tax—Self-Employment Tax—Net Investment Income Tax—Estimated Tax¶ 3100 How Income Tax on Individuals Is Computed.¶ 3128 Tax on Unearned Income of Children—Kiddie Tax.¶ 3133 Self-Employment (SE) Tax—Schedule SE¶ 3142 3.8% Net Investment Income Tax (NIIT)—Form 8960.¶ 3145 Individual Estimated Tax.Chapter 14 Alternative Minimum Tax¶ 3200 Alternative Minimum Tax.Chapter 15 Corporations—Accumulated Earnings Tax—Personal Holding Companies—Consolidated Returns—Estimated Tax—S Corporations¶ 3300 Taxation of Corporations.¶ 3303 How C Corporations Are Taxed.¶ 3306 Deduction for Dividends from Domestic and Certain Foreign Corporations.¶ 3317 Accumulated Earnings Tax.¶ 3321 Personal Holding Company (PHC) Penalty Tax.¶ 3331 Dividend Distributions to Reduce Special Taxes on Corporations.¶ 3339 Consolidated Returns by Affiliated Groups.¶ 3344 Corporate Estimated Tax—“Required Annual Payment.”¶ 3350 S Corporations.Chapter 16 Corporate Transactions—Organization—Distributions—Reorganization—Acquisitions—Liquidations¶ 3500 Incorporations and Transfers to Controlled Corporations—Code Sec. 351.¶ 3511 Corporate Distributions; Earnings and Profits (E&P).¶ 3515 Stock Redemptions.¶ 3524 Section 306 Stock.¶ 3527 Corporate Reorganizations.¶ 3545 Spin-Offs, Split-Offs and Split-Ups.¶ 3549 Carryovers of Tax Items.¶ 3553 The Code Sec. 382 Limitation on Loss Carryovers After Ownership Change.¶ 3558 Corporate Liquidations.¶ 3564 Code Sec. 338 Election to Treat a Stock Purchase as an Asset Purchase.Chapter 17 Partnerships¶ 3700 Partnership defined—Form 8832.¶ 3708 Treatment of Contributions to a Partnership.¶ 3713 Partnership Income and Deductions.¶ 3720 Partnership Allocations.¶ 3723 Partner's Dealings with Partnership.¶ 3729 Limitations on a Partner's Deductible Loss.¶ 3732 Basis of Partnership Interest.¶ 3736 Distributions to a Partner.¶ 3748 Disproportionate Distributions.¶ 3753 Liabilities of Partnerships and Partners.¶ 3756 Transfer and Liquidation of Partnership Interest.¶ 3761 Payments After Partner's Death or Retirement.¶ 3767 Special Basis Adjustments to Partnership Property.¶ 3773 Termination of a Partnership.Chapter 18 Trusts—Estates—Decedents¶ 3900 Taxation of Trusts and Estates—Form 1041.¶ 3963 Decedent's Income and Deductions.¶ 3970 Bankruptcy Estate for Bankrupt Individual.Chapter 19 Exempt Organizations¶ 4100 Tax-Exempt Organizations.¶ 4127 Private Foundations and Donor Advised Funds.Chapter 20 RICs (Mutual Funds), REITs, REMICs, Banks and Other Special Corporations¶ 4200 Special Corporations and Other Entities.Chapter 21 Pension and Profit-Sharing Plans—401(k) Plans—Roth 401(k) Plans—IRAs—Roth IRAs—SEPs—SIMPLE Plans¶ 4300 Employee Benefit Plans.¶ 4340 Retirement Savings Plans for Individuals (IRAs).¶ 4356 Overview—Roth IRAs.¶ 4365 Simplified Employee Pensions (SEPs).¶ 4369 “SIMPLE” Retirement Plans.¶ 4375 Tax-Sheltered 403(b) Annuities.Chapter 22 Farmers¶ 4500 Farmers.Chapter 23 Foreign Income—Foreign Taxpayers—Foreign Currency Transactions¶ 4600 Foreign Income of U.S. persons.¶ 4625 Taxation of Nonresident Aliens and Foreign Corporations.¶ 4642 Returns Relating to Foreign Taxpayers.¶ 4648 Tax Withholding on Payments to Foreign Taxpayers.¶ 4661 Foreign Currency Rules.Chapter 24 Returns and Payment of Tax¶ 4700 Returns and Payment of Tax.Chapter 25 Deficiencies—Refunds—Penalties¶ 4800 Tax Audits, Deficiencies and Assessments.¶ 4839 Unified Audit and Review for Partnerships—Tax Years Beginning Before 2018.¶ 4846 Unified Audit and Review for Partnerships—Tax Years Beginning After 2017.¶ 4850 Recovering Overpayments by Refund or Credit; Tax Litigation.¶ 4867 Interest and Penalties.¶ 4905 Tax Collection.Chapter 26 Estate, Gift and Generation-Skipping Transfer Taxes¶ 5000 Estate Tax.¶ 5041 Gift Tax.¶ 5059 Generation-Skipping Transfer (GST) Tax.
