J. K. Lasser's Your Income Tax 2000

by J K Lasser Institute

• ISBN13: 9780028635538
• ISBN10: 0028635531
• Format: Paperback
• Copyright: 1999-10-01
• Publisher: J.K. Lasser Institute

Summary

This special professional edition of Your Income Tax is specially designed for tax professionals, tax attorneys, and CPAs, and includes:
-- Specific citations of tax-law authority for Your Income Tax
-- Details on how to deal with the IRS, handle audits, and prepare a federal estate tax return
-- Up-to-the-minute examinations of tax legislation, IRS rulings and releases, and court decisions

Table of Contents

Filing Basics	p. 1
Filing Status	p. 7
Reporting Your Income	p. 29
Taxable Wages, Salary, and Other Compensation	p. 31
Fringe Benefits	p. 46
Dividend and Interest Income	p. 64
Reporting Property Sales	p. 91
Tax-Free Exchanges of Property	p. 124
Retirement and Annuity Income	p. 134
IRAs	p. 169
Income from Rents and Royalties	p. 202
Loss Restrictions: passive Activities and At-Risk Limits	p. 218
Other Income	p. 241
Claiming Deductions	p. 257
Deductions Allowed in Figuring Adjusted Gross Income	p. 259
Claiming the Standard Deduction or Itemized Deductions	p. 266
Charitable Contribution Deductions	p. 275
Itemized Deduction for Interest Expenses	p. 294
Deductions for Taxes	p. 308
Medical and Dental Expense Deductions	p. 315
Casualty and Theft Losses and Involuntary Conversions	p. 333
Deducting Job Costs and Other Miscellaneous Expenses	p. 355
Travel and Entertainment Expense Deductions	p. 373
Personal Exemptions	p. 400
Personal Tax Computations	p. 415
Figuring Your Regular Income Tax Liability	p. 417
Alternative Minimum Tax (AMT)	p. 420
Computing the "Kiddie Tax" for Children Under Age 14	p. 429
Child Tax Credit, Dependent Care, Earned Income (EIC) and Adoption Credits	p. 436
Tax Withholdings	p. 449
Estimated Tax Payments	p. 456
Personal Tax Savings Plans	p. 461
Tax Planning	p. 463
Tax Savings for Residence Sales	p. 466
Tax Savings for Investors in Securities	p. 476
Tax Savings for Investors in Real Estate	p. 500
Tax Pointers for Investors in Mutual Funds	p. 513
Family Income Planning	p. 521
Tax Pointers for Senior Citizens	p. 531
Tax Savings for Members of the Armed Forces	p. 540
How to Treat Foreign Earned Income	p. 546
Planning Alimony and Marital Settlements	p. 558
Educational Tax Benefits	p. 565
A Guide to Estate Taxes and Planning	p. 573
Business Tax Planning	p. 579
Income or Loss From Your Business or Profession	p. 581
Retirement Plans for Self-Employed	p. 605
Claiming Depreciation Deductions	p. 612
Deducting Automobile Expenses	p. 628
Sales of Business Property	p. 640
Figuring Self-Employment Tax	p. 647
Filing Your Return and What Happens After You File	p. 655
Filing Your Return	p. 657
How Tax Data Is Processed by the IRS	p. 668
IRS Tax Audits	p. 674
Filing Refund Claims, and Amended Returns	p. 680
1999 Tax Forms, Tax Tables and Tax Rate Schedules	p. 685
Glossary and Index	p. 735
Table of Contents provided by Syndetics. All Rights Reserved.