J.K. Lasser's Small Business Taxes 2022

Index

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• Abandonment, 89, 113, 271, 284, 438, 442, 468, 478
  • disposal of property by, 119–121, 467–468
• Aborted business ventures, 491
• Above-market loans, 257, 258
• ABP test, 302
• Abusive transactions, 326, 330, 488
• ACA. See Affordable Care Act
• Accelerated depreciation, 116, 190, 506
  • under MACRS, 189
• Access to capital and business organization, 27, 28
• Accident and health insurance, 376, 430
• Accident insurance, 154
• Accountable plans
  • car, 188
  • travel, 180
• Accounting fees, 425–427, 438, 442, 448, 493
• Accounting methods
  • about, 36
  • accrual, 43
  • cash, 40–42
  • change in, 50
  • for discounts, 48
  • installment method, 47–48
  • for long-term contracts, 46–47
  • mark-to-market accounting, 48
  • repairs and maintenance, 217
  • tax year and, 36–50
• Accounting periods
  • about, 36–40
  • business purpose for fiscal year, 37–38
  • change in tax year, 39
  • limits on use of fiscal year, 37
  • pass-through business on fiscal year, 38–39
  • restrictions on, 31
  • seasonal businesses, 37
  • Section 444 election for fiscal year, 38
  • short tax years, 37, 39
• Accrual accounting method, 43
• Accrual method, x, 19, 31, 42–45, 47, 49, 66, 75, 78, 133, 134, 228, 247, 288, 375, 393, 421, 466, 483
• Accumulated earnings tax, 26, 502
• Accuracy-related penalties, 53, 568–569
• Acquisitions, debt-financed, 255
• Activated reservists, 157, 163
  • employer wage credit for, 157, 163
• Active participation, 88
• Actual expense method
  • about, 186
  • business use, 188–190
  • conventions, 190–193
  • depreciation allowance, 189
  • depreciation deduction, 193–195
  • dollar limit ...