9780759363014

Part I INTRODUCTION TO THE FEDERAL TAX SYSTEM

An Overview of Federal Taxation

Introduction

(1)

The Nature of a Tax

(1)

Development of U.S. Taxation

(6)

Excise and Customs Duties

(1)

Federal Income Tax

(2)

Federal Wealth Transfer Taxes

(1)

Federal Taxes as a Source of Revenue

(1)

Key Tax Terms

(4)

Major Types of Taxes

(15)

Income Taxes

(2)

Wealth Transfer Taxes

(6)

Employment Taxes

(6)

Excise Taxes

(1)

Additional Types of Taxes

(1)

Goals of Taxation

(5)

Economic Objectives

(1)

Social Objectives

(1)

Other Objectives

(2)

A Prelude to Tax Planning

(2)

Problem Materials

Tax Practice and Research

Introduction

(1)

Tax Practice in General

(2)

Taxation as a Professional Career

(1)

Rules of Tax Practice: Responsibilities and Ethics

(14)

Taxpayer Penalties

(1)

Accuracy-Related Penalties

(4)

Fraud

(1)

Tax Preparer Penalties

(7)

Sources and Applications of Tax Law

(1)

Authoritative Sources of Tax Law

(1)

Statutory Law

(4)

The Making of a Tax Law

(2)

Organization of the Code

(1)

Tax Treaties

(1)

Administrative Interpretations

(5)

Regulations

(3)

Revenue Rulings

(1)

Revenue Procedures

(1)

Letter Rulings

(1)

Judicial Interpretations

(9)

Trial Courts

(2)

Appellate Courts

(2)

Case Citation

(4)

Secondary Sources

(2)

Tax Services

(1)

Tax Periodicals

(1)

Tax Research

(3)

Obtaining the Facts

(1)

Diagnosing the Issue

(1)

Locating the Authorities

(1)

Evaluating the Authority

(1)

Deriving the Solution

(1)

Communicating the Findings

(1)

Problem Materials

Taxable Entities, Tax Formula, Introduction to Property Transactions

Introduction

(1)

The Taxable Entity

(1)

Taxable Entities

(8)

Individual Taxpayers

(1)

Corporate Taxpayers

(1)

Fiduciary Taxpayers

(1)

Partnerships

(1)

Electing Small Business Corporations: ``S'' Corporations

(1)

Limited Liability Companies

(3)

Tax Formula

(16)

Analyzing the Tax Formula

(15)

Introduction to Property Transactions

(8)

Gain or Loss Realized

(2)

Gain or Loss Recognized

(1)

Character of the Gain or Loss

(3)

Trade or Business Property

(2)

Tax Planning Considerations

(2)

Choice of Business Form

(1)

Itemized Deductions vs. Standard Deduction

(1)

Employee Business Expenses

(1)

Problem Materials

Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual: Filing Requirements

Personal and Dependency Exemptions

(14)

Personal Exemptions

(1)

Exemptions for Dependents

(1)

Exemption for Qualifying Child

(2)

Exemption for Qualifying Relative

(5)

Provisions Common to All Dependency Exemptions

(2)

Children of Divorced or Separated Parents

(1)

Phase-Out of Personal and Dependency Exemptions

(1)

Child Tax Credit

(3)

Filing Status

(8)

Evolution of Filing Status

(2)

Married Individuals

(1)

Head of Household

(5)

Computation of Tax for Individual Taxpayers

(10)

Tax Tables

(2)

Tax Rate Schedules

(2)

Special Tax Computation Rules

(5)

Determination of Net Tax Due or Refund

(1)

Filing Requirements

(15)

Due Dates for Filing Returns

(1)

Penalties

(5)

Claim for Refund

(2)

Statute of Limitations

(1)

Indexation and the Federal Income Tax

(3)

Appendix

(10)

Tax Return Illustrations

(10)

Problem Materials

Part II GROSS INCOME

Gross Income

Introduction

(1)

Gross Income Defined

(4)

Economic Concept of Income

(2)

Accounting Concept of Income

(1)

Income for Tax Purposes: The Judicial Concept

(2)

Refinements of the Gross Income Definition

(6)

Form-of-Benefit Principle

(1)

Return of Capital Doctrine

(2)

Indirect Economic Benefits

(3)

Reporting Income: Tax Accounting Methods

(12)

Accounting Periods

(2)

Accounting Methods

(1)

Cash Method of Accounting

(5)

Accrual Method of Accounting

(1)

Changes in Accounting Methods

(3)

Accounting for Income: Special Considerations

(10)

Claim of Right Doctrine

(2)

Prepaid Income

(4)

Interest Income

(4)

Identification of the Taxpayer

(6)

Income from Personal Services

(1)

Income from Property

(1)

Unearned Income of Children Under 14

(1)

Interest-Free and Below-market Loans

(3)

Income from Community Property

(2)

Tax Planning

(3)

Timing Income Recognition

(1)

Income-Splitting Techniques

(1)

Excluded Economic Income

(1)

Problem Materials

Gross Income: Inclusions and Exclusions

Introduction

(1)

Investment Income

(15)

Dividends

(3)

Interest

(4)

Annuities

(5)

529 Plans

(1)

Qualified Tuition Programs

(2)

Employee Compensation and Other Benefits

(19)

Reimbursement of Employee Expenses

(1)

Employer Gifts

(1)

Employer Awards

(1)

Social Security Benefits

(3)

Unemployment Benefits

(1)

Employee Insurance

(4)

Employer-Provided Meals and Lodging

(1)

Child and Dependent Care Assistance

(1)

Adoption Assistance Programs

(1)

Educational Assistance Plans

(1)

Section 132 Fringe Benefits

(6)

Military Personnel

(1)

Reparations to Holocaust Victims

(1)

Personal Transfers Between Individuals

(6)

Gifts and Inheritances

(1)

Alimony and Separate Maintenance

(6)

Transfers by Unrelated Parties

(7)

Life Insurance Proceeds and Other Death Benefits

(2)

Employee Death Benefits

(1)

Prizes and Awards

(1)

Scholarships and Fellowships

(1)

Cancellation of Indebtedness

(2)

Government Transfer Payments

(1)

Business Gross Income

(3)

Agreement Not to Compete and Goodwill

(1)

Business Interruption Insurance Proceeds

(1)

Damages Awarded

(1)

Lease Cancellation Payments

(1)

Leasehold Improvements

(1)

Contributions to Capital

(1)

Miscellaneous Items

(2)

Fees Received

(1)

Asset Discovery

(1)

Car Pool Receipts

(1)

Income Tax Refunds

(1)

Temporary Living Costs

(1)

Damages Awarded to Individuals

(1)

Tax Planning

(4)

Investments

(2)

Employee Benefits

(1)

Employee Versus Self-Employed

(1)

Divorce

(1)

Problem Materials

Part III DEDUCTIONS AND LOSSES

Overview of Deductions and Losses

Deduction Defined

(1)

Deductions for Expenses: General Requirements

(15)

General Rules: Code §§ 162 and 212

(1)

Related to Carrying on a Business or an Income-Producing Activity

(3)

Ordinary and Necessary Expenses

(1)

Reasonable Expenses

(1)

Paid or Incurred During the Taxable Year

(7)

Relationship to Financial Accounting

(1)

Employee Business Expenses

(1)

Deductions for Losses

(1)

Classification of Expenses

(6)

Importance of Classification

(1)

Deductions for A.G.I

(1)

Itemized Deductions

(1)

Self-employed versus Employee

(3)

Limitations on Deductions

(18)

Hobby Expenses and Losses

(2)

Personal Living Expenses

(2)

Capital Expenditures

(3)

Business Investigation Expenses and Start-up Costs

(3)

Public Policy Restrictions

(2)

Lobbying and Political Contributions

(1)

Expenses and Interest Relating to Tax-Exempt Income

(1)

Related Taxpayer Transactions

(3)

Payment of Another Taxpayer's Obligation

(1)

Substantiation

(1)

Tax Planning Considerations

(2)

Maximizing Deductions

(1)

Timing of Deductions

(1)

Expenses Relating to Tax-Exempt Income

(1)

``Points'' on Mortgages

(1)

Hobbies

(1)

Problem Materials

Employee Business Expenses

Education Expenses

(7)

Requirements for Deduction

(1)

Travel as a Form of Education

(1)

Types and Classification of Education Deductions

(1)

Deduction for Qualified Tuition and Related Expenses

(1)

Relationship to Education Credits and Qualified Prepaid Tuition

(2)

Deduction for Expenses of Primary and Secondary School Teachers

(1)

Moving Expenses

(5)

Distance Requirement

(1)

Time Test

(1)

Deductible Moving Expenses

(1)

Classifying and Reporting the Moving Expense Deduction

(2)

Home Office Expenses

(6)

Requirements for Deductibility

(3)

Amount Deductible

(1)

Daycare and Storage Use

(1)

Residential Phone Service

(1)

Transportation Expenses

(7)

Deductible Transportation versus Nondeductible Commuting

(4)

Computing Car Expenses

(2)

Classification of Transportation and Travel Expenses

(1)

Travel Expenses

(6)

Away-from-Home Test

(2)

Combined Business and Pleasure Travel

(3)

Foreign Conventions

(1)

Cruise Ships

(1)

Entertainment Expenses

(9)

Deduction Requirements

(3)

Entertainment Facilities

(1)

Exceptions to Directly-Related-to and Associated-with Tests

(1)

Fifty Percent Limitation on Entertainment and Meal Expenses

(2)

Limitations on Deductions for Tickets

(1)

Business Gifts

(1)

Travel and Entertainment Record Keeping Requirements

(3)

Reporting Business Expenses and Losses

(8)

Sole Proprietors and Self-Employed Persons

(2)

Employees

(6)

Tax Planning Considerations

(1)

Moving Expenses

(1)

Travel and Entertainment Expenses

(1)

Problem Materials

Capital Recovery: Depreciation, Amortization, and Depletion

Depreciation and Amortization for Tax Purposes

(2)

General Rules for Depreciation Deductions

(1)

Historical Perspective

(1)

Modified Accelerated Cost Recovery System

(35)

An Overview of MACRS

(1)

Property Subject to MACRS

(1)

Classes of Property

(3)

Calculating Depreciation

(8)

Other Methods

(3)

Changes in Depreciation

(2)

Limited Expensing Election: Code § 179

(3)

Limitations for Automobiles

(6)

Limitations for Personal Use

(7)

Other Considerations

(1)

Amortization

(2)

Goodwill and Covenants Not to Compete

(1)

Five-Year Elective Amortization

(1)

Leasehold Improvements

(1)

Depletion

(3)

Computing the Depletion Deduction

(2)

Research and Experimental Expenditures

(2)

Research and Experimental Expenditures Defined

(1)

Alternative Tax Treatments

(1)

Other Related Provisions

(1)

Expenses of Farmers and Ranchers

(2)

Expenses Related to Livestock

(1)

Soil and Water Conservation, Fertilizer, Land Clearing

(1)

Development Expenses

(1)

Tax Planning Considerations

(2)

Depreciation and After-Tax Cash Flow

(1)

Accelerating Depreciation with Cost Segregation

(1)

Goodwill Amortization Rule Benefits Buyers and Sellers

(1)

Problem Materials

Certain Business Deductions and Losses

Bad Debts

(6)

Treatment of Business Versus Nonbusiness Bad Debts

(2)

General Requirements

(1)

Deduction Methods

(2)

Casualty and Theft Losses

(6)

General Rules

(1)

Casualty and Theft Defined

(1)

Loss Computation

(2)

Casualty Gains and Losses

(1)

Year Deductible

(2)

Net Operating Losses

(6)

Carryback and Carryforward Years

(1)

Net Operating Loss Computation

(3)

Recomputing Taxable Income for Year to Which Net Operating Loss is Carried

(1)

Inventories

(18)

Exceptions to the Inventory Requirement

(2)

Inventory Accounting in General

(1)

Costs to be Inventoried

(3)

Allocating Inventoriable Costs

(1)

Dollar Value Lifo

(3)

The Lifo Election

(1)

Lower of Cost or Market

(1)

Qualified Production Activities Deduction

(5)

Tax Planning Considerations

(1)

Casualty and Theft Losses

(1)

Bad Debts

(1)

Net Operating Losses

(1)

Problem Materials

Itemized Deductions

Medical Expenses

(11)

In General

(2)

When Deductible

(1)

Deduction Limitations

(1)

Special Items and Equipment

(1)

Special Care Facilities

(1)

Long-Term Care Costs

(1)

Medical Travel and Transportation

(1)

Medical Insurance Costs and Reimbursements

(1)

Health Savings Accounts and Medical Savings Accounts

(3)

Health Insurance Costs of Self-Employed Taxpayers

(1)

Personal Casualty and Theft Losses

(1)

Year Deductible

(1)

Reporting Casualty Losses

(1)

Taxes

(7)

General Requirements for Deductibility

(1)

Income Taxes

(1)

Property Taxes

(2)

Deduction for State and Local General Sales Tax

(1)

Reporting Deductions for Taxes

(1)

Interest Expense

(15)

Limitations on Deductions of Interest Expense

(9)

Classification of Interest Expense

(4)

When Deductible

(1)

Where Reported

(1)

Charitable Contributions

(10)

Deduction Requirements

(2)

Limitations on Deductions

(7)

Contribution Carryovers

(1)

Miscellaneous Itemized Deductions

(2)

Other Itemized Deductions

(1)

Deduction Cutback Rule

(2)

Tax Planning Considerations

(2)

Maximizing Personal Deductions

(1)

Medical Expenses

(1)

Charitable Contributions

(1)

Miscellaneous Deductions

(1)

Problem Materials

Deductions for Certain Investment Expenses and Losses

Introduction to Tax Shelters

(5)

Structure of the Tax Shelter

(1)

Elements of a Tax Shelter

(4)

At-Risk Rules

(3)

At-Risk Computation

(3)

Passive Activity Loss Limitations

(15)

General Rule

(3)

Taxpayers Subject to Limitations

(1)

Passive Activities

(1)

Definition of an Activity

(3)

Rental versus Nonrental Activities

(2)

Material Participation

(4)

Recharacterized Passive Income

(1)

Passive-Activity Interest Expense

(3)

Rental of Residence (Vacation Home Rentals)

(7)

Basic Rules

(3)

Allocation of Expenses

(4)

Problem Materials

Part IV ALTERNATIVE MINIMUM TAX AND TAX CREDITS

The Alternative Minimum Tax and Tax Credits

Introduction

(1)

Alternative Minimum Tax

(23)

Policy Objectives

(1)

Overview of AMT

(1)

AMT Rates and Exemptions

(2)

Adjustments and Tax Preference Items in General

(1)

AMT Adjustments

(1)

AMT Adjustments Applicable to All Taxpayers

(3)

AMT Adjustments Applicable only to Individuals

(3)

Adjustment Applicable only to Corporations

(1)

Special Tax Shelter Loss Adjustments

(1)

Tax Preference Items

(2)

Alternative Minimum Tax Computations

(3)

Minimum Tax Credit

(5)

Income Tax Credits

(19)

Overview of Tax Credits

(2)

General Business Credit

(1)

Investment Credit

(4)

Work Opportunity Credit

(1)

Welfare to Work Credit

(1)

Alcohol Fuel Credit

(1)

Research and Experimental (R&E) Credit

(3)

Low-Income Housing Credit

(1)

Disabled Access Credit

(1)

Empowerment Zone Employment Credit

(1)

Credit for Employer-Provided Child-Care

(1)

Other Components of the General Business Credit

(2)

General Business Credit Carryover Rules

(1)

Foreign Tax Credit

(1)

Credit for Qualified Electric Vehicles

(1)

Nonbusiness Credits

(13)

Child Tax Credit

(1)

Child and Dependent Care Credit

(5)

Education Credits

(4)

Credit for Adoption Expenses

(2)

Credit for the Elderly and Permanently Disabled

(1)

Credit for Interest on Certain Home Mortgages

(1)

Refundable Credits

(7)

Tax Withheld at the Source

(1)

Earned Income Credit

(3)

Refundable Child Tax Credits

(3)

Other Refundable Credits

(1)

Problem Materials

Part V PROPERTY TRANSACTIONS

Property Transactions: Basis Determination and Recognition of Gain or Loss

Determination of Gain or Loss

(4)

Introduction

(1)

General Rule of Recognition

(1)

Computing Amount Realized

(2)

Basis Determination Rules

(5)

Property Acquired by Purchase

(1)

Property Acquired by Gift

(2)

Property Acquired from a Decedent

(1)

Property Acquired in a Nontaxable Exchange

(1)

Property Converted from Personal Use to Business Use

(1)

Property Converted from Business Use to Personal Use

(1)

Adjustments to Basis

(1)

Effect of Liabilities on Amount Realized

(2)

Concepts Related to Realization and Recognition

(5)

Sale or Other Disposition

(4)

Allocations of Purchase Price and Basis

(1)

Installment Sale Method

(8)

General Rules

(1)

Election out of Installment Reporting

(1)

Gain Reported under the Installment Method

(3)

Limitations on Certain Installment Sales

(3)

Reporting Gain on Installment Sales

(1)

Disallowed Losses

(2)

Wash Sales

(1)

Sales Between Related Parties

(1)

Tax Planning Considerations

(2)

Gift versus Bequest

(1)

Charitable Transfers Involving Property other than Cash

(1)

Changes in the Use of Property

(1)

Sales to Related Parties

(1)

Use of Installment Sales

(1)

Problem Materials

Nontaxable Exchanges

Introduction

(1)

Types of Nontaxable Exchanges

(1)

Sale of a Personal Residence

(10)

Computation of Basis of Residence and Gain or Loss Realized

(1)

Section 121 Exclusion of Gain

(2)

Frequency Limitation: One Sale Every Two Years

(1)

Exceptions to Ownership, Use and Frequency Tests

(6)

Involuntary Conversions

(9)

Involuntary Conversion Defined

(1)

Replacement Property

(2)

Replacement Period

(1)

Election Required

(1)

Amount of Gain Recognized

(3)

Like-Kind Exchanges

(15)

Qualified Property

(1)

Like-Kind Property

(3)

Receipt of Property Not of a Like-Kind (Boot)

(3)

Basis in Property Received

(3)

Exchange Requirement

(2)

Treatment Mandatory

(1)

Holding Period

(3)

Other Nontaxable Transactions

(1)

Changes in Form of Doing Business

(1)

Certain Exchanges of Stock in Same Corporation

(1)

Certain Exchanges of U.S. Obligations

(1)

Repossession of Real Property

(1)

Certain Exchanges of Insurance Policies

(1)

Tax Planning Considerations

(1)

Current Recognition versus Deferral

(1)

Current Gain Resulting in Future Reductions

(1)

Section 121 Considerations

(1)

Importance of Capital Budgeting in Decision Making

(1)

Problem Materials

Property Transactions: Capital Gains and Losses

General Requirements for Capital Gain

(1)

Capital Assets

(3)

Definition of a Capital Asset

(1)

Inventory

(1)

Disposition of a Business

(1)

Sale or Exchange Requirement

(3)

Worthless and Abandoned Property

(2)

Certain Casualties and Thefts

(1)

Other Transactions

(1)

Holding Period

(3)

Stock Exchange Transactions

(1)

Special Rules and Exceptions

(2)

Treatment of Capital Gains and Losses

(12)

The Process in General

(1)

Netting Process

(4)

Dividends Taxed at Capital Gain Rates

(1)

Corporate Taxpayers

(1)

Calculating the Tax

(4)

Reporting Capital Gains and Losses

(1)

Capital Gain Treatment Extended to Certain Transactions

(1)

Patents

(1)

Lease Cancellation Payments

(1)

Incentives for Investments in Small Businesses

(4)

Losses on Small Business Stock: § 1244

(1)

Qualified Small Business Stock (§ 1202 Stock)

(3)

Rollover of Gain on Certain Publicly Traded Securities

(1)

Dealers and Developers

(2)

Dealers in Securities

(1)

Subdivided Real Estate

(1)

Other Related Provisions

(4)

Nonbusiness Bad Debts

(1)

Franchise Agreements, Trademarks, and Trade Names

(1)

Short Sales

(1)

Options

(2)

Corporate Bonds and Other Indebtedness

(5)

Original Issue Discount

(2)

Market Discount

(1)

Conversion Transactions

(1)

Bond Premium

(1)

Tax Planning Considerations

(1)

Timing of Capital Asset Transactions

(1)

Section 1244 Stock

(1)

Problem Materials

Property Transactions: Dispositions of Trade or Business Property

Introduction

(1)

Section 1231

(13)

Historical Perspective

(1)

Section 1231 Property

(1)

Other § 1231 Property

(3)

Section 1231 Netting Process

(4)

Look-Back Rule

(1)

Applicability of Lower Rates

(3)

Depreciation Recapture

(21)

Historical Perspective

(1)

When Applicable

(1)

Types of Depreciation Recapture

(1)

Full Recapture---§ 1245

(3)

Partial Recapture---§ 1250

(9)

Additional Recapture---Corporations

(6)

Other Recapture Provisions

(2)

Related Business Issues

(1)

Installment Sales of Trade or Business Property

(1)

Intangible Business Assets

(1)

Dispositions of Business Assets and the Self-Employment Tax

(1)

Tax Planning Considerations

(3)

Timing of Sales and Other Dispositions

(1)

Selecting Depreciation Methods

(1)

Installment Sales

(1)

Sales of Businesses

(1)

Dispositions of Business Assets and the Self-Employment Tax

(1)

Problem Materials

Part VI EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS

Employee Compensation and Retirement Plans

Introduction

(1)

Taxation of Current Compensation

(1)

Statutory Fringe Benefits

(1)

Deferred Compensation

(1)

Receipt of Property for Services

(1)

General Rule of § 83

(1)

The § 83(B) Election

(1)

Qualified Retirement Plans for Corporations

(8)

Tax Benefits of Qualified Plans

(1)

Taxability of Qualified Plan Lump-Sum Distributions

(1)

Additional Taxes on Premature or Excess Distributions

(1)

Rollover Contribution

(1)

Plan Loans

(1)

Types of Qualified Plans

(3)

Qualification Requirements

(5)

Existence of a Qualified Trust

(1)

Antidiscrimination Rules

(1)

Scope of Plan Participation and Coverage

(1)

Vesting Requirements and Forfeitures

(1)

Funding and Contribution Limitations

(1)

Top Heavy Plans

(1)

Deductibility of Contributions by Employer

(1)

Determination Letters

(1)

Qualified Plans for Self-Employed Individuals

(2)

Contribution Limitations

(1)

Qualified Plans for Employees

(12)

Cash or Deferred Arrangements [§ 401(K) Plans]

(3)

Individual Retirement Accounts

(1)

Traditional IRA

(5)

Roth Iras

(1)

Education IRAs (Coverdell Education Savings Accounts)

(2)

Simplified Employee Pensions

(1)

Retirement Planning Using Nonqualified Deferred Compensation

(4)

Constructive Receipt

(1)

Treatment of Nonqualified Deferred Compensation Plans

(1)

Unfunded Deferred Compensation Plans

(1)

Funded Deferred Compensation Plans

(1)

Stock Options

(1)

Option Exercise

(1)

Incentive Stock Options

(3)

Holding Period Requirements

(1)

Qualification Requirements

(1)

Nonqualified Stock Options

(1)

Stock Appreciation Rights

(1)

Tax Planning Considerations

(4)

Planning for Retirement Income

(1)

Advantages of IRAs

(1)

Spousal IRAs

(1)

What Is an Active Participant?

(1)

Making a Nondeductible Contribution to an IRA

(1)

Problem Materials

Taxation of Business Forms and Their Owners

Sole Proprietorships

(3)

Partnerships

(8)

Taxation of Partnership Operations

(5)

Transactions Between Partnership and Partners

(2)

S Corporations

(2)

Election of S Corporation Status

(1)

Making the S Election

(1)

Taxation of S Corporation Operations

(1)

Transactions Between an S Corporation and Its Shareholders

(1)

C Corporations

(15)

Taxation of Corporate Operations in General

(2)

Differences Between Corporate and Individual Taxation

(8)

Formation of a Business

(4)

Formation of a Sole Proprietorship

(1)

Formation of Partnerships

(1)

Formation of Corporations

(2)

Problem Materials

APPENDICES AND INDEX

Appendix A: Tax Rate Schedules and Tables

(1)

Appendix B: Tax Forms

(1)

Appendix C: Modified ACRS and Original ACRS Tables

(1)

Appendix D: Table of Cases Cited

(1)

Appendix E: Table of Code Sections Cited

(1)

Appendix F: Table of Regulations Cited

(1)

Appendix G: Table of Revenue Procedures and Revenue Rulings Cited

(1)

Appendix H: Glossary of Tax Terms

(1)

Appendix I: Two Individual Comprehensive Tax Return Problems for 2005

(1)

Index:

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Individual Taxation : With TurboTax Premiere

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