Individuals and Small Business Tax Planning Guide, Fourth EditionTopics and Contents |
| PART I--FAMILY/LIFE SITUATION PLANNING |
| 1: Tax Planning for Children |
| 2: Tax Planning When Losing and Finding a Job |
| 3: Planning for Selected Divorce-Related Issues |
| 4: Innocent Spouse Rules |
| 5: Tax-Wise Ways of Handling Medical Expenses |
| 6: Selling a Home |
| 7: Taking Advantage of Incentives for Higher Education |
| 8: Disabled Individuals |
| PART II--FINANCIAL AND INVESTMENT PLANNING |
| 9: Making Mutual Fund Investments |
| 10: Certain Investment Products |
| 11: Using Life Insurance Trusts |
| 12: Sophisticated Charitable Giving |
| 13: Dealing With the Passive Activity Loss Rules |
| PART III--RETIREMENT AND ESTATE PLANNING |
| 14: Using Roth IRAs |
| 15: 401(K) Plans From the Employer and Employee Perspectives |
| 16: Retirement Plan Options for the Self-Employed |
| 17: Simple Plans |
| 18: Planning for Distributions From IRAs and Retirement Plans |
| 19: Decisions on Qualified Retirement Plans and IRAs on Death |
| 20: Using Family Limited Partnerships |
| PART IV--EMPLOYEE BENEFITS PLANNING |
| 21: Employee Benefits for Small Businesses |
| 22: Fringe Benefits |
| 23: Flexible Spending Arrangements (FSAs) |
| PART V--SMALL BUSINESS TAX PLANNING |
| 24: Choice of Business Organization |
| 25: S Corporations |
| 26: Limited Liability Companies |
| 27: Incorporating a New or Existing Business Under Code Sec. 351 |
| 28: Writing Off Start-Up Expenses |
| 29: Post-INDOPCO Planning |
| 30: Strategies for Payroll Taxes |
| 31: Employee Versus Independent Contractor Issues |
| 32: Travel and Entertainment Expenses |
| 33: Tax Implications of Complying With Federal Employment Laws |
| 34: Business Tax Credits |
| PART VI--GENERAL TAX PLANNING |
| 35: Getting Advice and Guidance From the IRS |
| 36: Strategies for Paying Taxes |
| 37: Mid-Year and Year-End Tax Planning |
| 38: Using Installment Sales |
| 39: Handling Interest on Underpayments and Overpayments |
| 40: Avoiding Tax Penalties |
| 41: Valuation Issues |
| 42: Tax Implications for Financially Troubled Individuals and Businesses |
| 43: Alternative Minimum Tax Planning |
| APPENDIX |
| Sample Letter Ruling Request |
| IRS Life Expectancy Tables for Figuring Retirement Plan Distributions |
| GLOSSARY |
| INDEX |