Individual Tax Answer Book (2010)Topics and Contents |
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| Chapter 1 Introduction to Federal Income Tax |
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| Gross Income |
| Adjusted Gross Income |
| Standard Deduction |
| Itemized Deductions |
| Personal Exemptions |
| Tax Credits |
| Tax Accounting And Recordkeeping |
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| Chapter 2 Gross Income |
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| Compensation Income |
| Health And Accident Benefits |
| Employee Fringe Benefits |
| Other Employee Benefits |
| Dividends And Other Distributions To Shareholders |
| Interest Income |
| Retirement Income |
| Business Income |
| Rent And Royalties |
| Other Income |
| Foreign Income |
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| Chapter 3 Sales and Exchanges of Property |
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| Recognition Of Gains And Losses |
| Basis |
| Adjusted Basis |
| Amount Realized |
| Tax Treatment Of Gains And Losses From Sales And Exchanges Of Property |
| Tax Treatment Of Capital Gains And Losses |
| Section 1231 Property |
| Installment Sales |
| Sale Of Principal Residence |
| Exchange Of Like-Kind Property |
| Involuntary Conversions |
| Foreclosures |
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| Chapter 4 Deductions for Adjusted Gross Income |
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| Business Expenses |
| Property-Related Deductions |
| Alimony |
| Moving Expenses |
| Individual Retirement Accounts |
| Health Saving Accounts And Archer Medical Savings Accounts |
| Student Loan Interest |
| Other Deductions In Determining Adjusted Gross Income |
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| Chapter 5 Itemized Deductions |
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| Choosing To Itemize Deductions |
| Medical Expenses |
| Charitable Contributions |
| Interest Expenses |
| Taxes |
| Miscellaneous Itemized Expenses |
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| Chapter 6 Losses |
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| Deductible Losses Under Code Section 165 |
| Casualty And Theft Losses |
| Bad Debts |
| Losses From Not-For-Profit Activities |
| Passive Activity Losses |
| At-Risk Loss Limitations |
| Loss Limit For Residential Rental Activities |
| Net Operating Loss Deduction |
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| Chapter 7 Tax Credits |
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| Personal Tax Credits |
| Business Tax Credits |
| Foreign Tax Credits |
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| Chapter 8 Tax Compliance |
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| Filing Status |
| Return Filing Requirements |
| Tax Calculations And Payments |
| Liability For Tax |
| Overpayments And Refunds |
| Tax Deficiencies And Underpayments |
| Interest And Penalties |
| Audits And Appeals |
| Taxpayer Advocate |
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| Chapter 9 Self-employed Individuals |
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| Setting Up A Sole Proprietorship |
| Choosing A Tax Year And Accounting Method |
| Recordkeeping |
| Income And Expenses Of A Sole Proprietor |
| Employee Compensation |
| Depreciation And Section 179 Deduction |
| Amortization |
| Interest Expenses |
| Taxes |
| Insurance Premiums |
| Travel Expenses |
| Local Transportation Expenses |
| Business Entertainment And Gift Expenses |
| Rental Expenses |
| Home-Based Business |
| Farming Expenses |
| Self-Employment Taxes |
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| Chapter 10 Tax-Advantaged Retirement Savings |
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| Individual Retirement Accounts: Traditional IRAs And Roth IRAs |
| Small Business Retirement Plans: SEP And Simple Plans |
| Qualified Retirement Plans |
| Tax-Sheltered Annuities |
| Self-Employed Individuals |
| Other Retirement Savings Incentives |
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| Chapter 11 Tax Incentives For Education |
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| Basic Rules |
| Scholarships, Fellowships And Tuition Reductions |
| Tax Credits For Higher Education Expenses |
| Education-Related Tax Deductions |
| Education Savings Incentives |
| Job-Related Education Expenses |
| Savings Used For Education |
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| Chapter 12 Foreign Income and Foreign Taxpayers |
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| Foreign Income Of US Citizens |
| Foreign Tax Credits |
| Foreign Earned Income And Housing Exclusions |
| Income From Us Possessions |
| Taxation Of Resident Aliens |
| Taxation Of Nonresident Aliens |
| Expatriate Income Tax |
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| Appendix A 2009 Federal Tax Calendar |
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| Appendix B Key Tax Figures for 2008 Returns |
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| Appendix C Tax Checklists |
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| Federal Taxable Income Items |
| Federal Income Exclusions |
| Adjustment To Income |
| Common Itemized Deductions |
| Individual Tax Credits |
| Tax Elections |
| Commonly Used Tax Forms |