J.K. Lasser's Small Business Taxes 2018

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 ...