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Introduction ix
Part 1 Organization 1
1. Business Organization 3
2. Tax Year and Accounting Methods 39
3. Recordkeeping for Business Income and Deductions 56
Part 2 Business Income and Losses 69
4. Income or Loss from Business Operations 71
5. Capital Gains and Losses 101
6. Gains and Losses from Sales of Business Property 121
Part 3 Business Deductions and Credits 133
7. Employee Compensation: Salary, Wages, and Employee Benefits 135
8. Travel and Entertainment Expenses 170
9. Car and Truck Expenses 201
10. Repairs, Maintenance, and Energy Improvements 231
11. Bad Debts 244
12. Rents 256
13. Taxes and Interest 267
14. First-Year Expensing, Depreciation, Amortization, and Depletion 282
15. Advertising Expenses 320
16. Retirement Plans 327
17. Casualty and Theft Losses 364
18. Home Office Deductions 378
19. Medical Coverage 395
20. Deductions for Farmers 411
21. Domestic Production Activities Deduction 423
22. Miscellaneous Business Deductions 430
23. Roundup of Tax Credits 473
Part 4 Tax Planning For Your Small Business 487
24. Income and Deduction Strategies 489
25. Tax Strategies for Opening or Closing a Business 506
26. Tax Strategies for a Sideline Business 517
27. Tax Strategies for Multiple Businesses 522
28. Alternative Minimum Tax 528
29. Other Taxes 535
30. Filing Income Tax Returns and Paying Taxes 556
Appendix A. Information Returns 567
Appendix B. Checklist of Tax-Related Corporate Resolutions 575
Index 579
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