RIA Federal tax handbook. / Research Institute of America - 2013 ed. - 815 p. 24cm

Includes index.

Contents: Tax rates and tables -- Income-taxable and exempt -- Deductions-expenses of a business -- Interest expense-taxes-losses-bad debts -- Depreciation, amortization, property expensing and depletion -- Charitable contributions-medical expenses-alimony-other nonbusiness deductions -- Education-tax credits, exclusions, deductions -- Tax credits -- Sales and and exchanges-tax free exchanges-basis -- Capital gains and losses-section 1231-depreciation recapture -- Tax accounting-inventories -- Withholding tax on wages and other income payments -- Individual's tax computation-kiddie tax-self-employment tax -- estimated tax -- Alternative minimum tax -- Corporations-accumulated earnings tax-personal holding companies -- consolidated returns -- estimated tax-S corporations -- Corporate transactions-organization-distributions-reorganization-acquisitions-liquidations--Partnerships -- Trusts-Estates-Decedents -- Exempt organizations -- RICs (mutual funds), REITs, REMICs, banks and other special corporations -- Pension and profit-sharing plans-401(k) plans-roth401(k)plans-IRAs-roth IRAs-SEPs-SIMPLE plans -- Farmers -- Foreign income-foreign taxpayers-foreign currency transactions -- Returns and payment of tax -- Deficiencies-refunds-penalties -- Estate, gift and generation-skipping transfer taxes --

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