01903nam a22002057a 4500 20231205115955.0 231205b ||||| |||| 00| 0 eng d 9780781104722 LC WIUC KF6289.R52 Research Institute of America 2862 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 -- Taxation - Law and legislation United States 2863 Income tax United States 2864 lcc BK 10241 17741 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-11-01 0 KF6289.R52 K/1149/1149/19 2023-12-05 00:00:00 2023-12-05 BK