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J.K. Lasser's Small Business Taxes 2018 by Barbara Weltman

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Index

  • Abandonment, disposal of property by
  • Aborted business ventures
  • Above-market loans
  • ABP test
  • Abusive transactions
  • ACA. See Affordable Care Act
  • Accelerated Cost Recovery System (ACRS)
  • Accelerated depreciation, under MACRS
  • Access to capital and business organization
  • Accident and health insurance
  • Accident insurance
  • Accountable plans:
    • car
    • travel and entertainment
  • Accounting fees
  • Accounting methods
    • about
    • accrual
    • cash
    • change in
    • for discounts
    • installment method
    • for long-term contracts
    • mark-to-market accounting
    • repairs and maintenance
    • tax year and
  • Accounting periods
    • about
    • business purpose for fiscal year
    • change in tax year
    • limits on use of fiscal year
    • pass-through business on fiscal year
    • restrictions on
    • seasonal businesses
    • Section
      • election for fiscal year
    • short tax years
  • Accrual accounting method
  • Accumulated earnings tax
  • Accuracy-related penalties
  • ACE (adjusted current earnings)
  • Acquisitions, debt-financed
  • ACRS (Accelerated Cost Recovery System)
  • Activated reservists, employer wage credit for
  • Active participation
  • Actual expense method:
    • about
    • business use
    • conventions
    • depreciation allowance
    • depreciation deduction
    • dispositions
    • dollar limit on depreciation deduction
    • dollar limits, increasing
    • for home office deduction
    • Section
      • deductions
    • standard mileage allowance versus
  • Actual receipt
  • Actuarial costs for defined benefit plans
  • ADA (Americans with Disabilities Act)
  • Additions to property
  • Adjusted basis, involuntary conversions and
  • Adjusted basis, defined
  • Adjusted current earnings ...

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