000			01903nam a22002057a 4500
005			20231205115955.0
008			231205b ||||| |||| 00| 0 eng d
020			_a9780781104722
040			_aLC _cWIUC
050			_aKF6289.R52
110			_aResearch Institute of America _92862
245			_aRIA Federal tax handbook. / _cResearch Institute of America
250			_a2013 ed.
300			_a815 p. _c24cm
500			_aIncludes index.
505			_aContents: 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 --
690			_aTaxation - Law and legislation _bUnited States _92863
690			_aIncome tax _bUnited States _92864
942			_2lcc _cBK
999			_c10241 _d17741