Federal Tax Coordinator

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Research Institute of America

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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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