J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

INDEX

Symbols

0% capital gain rate, 99, 101

2% AGI floor, 402, 403, 404

15% capital gain rate, 99, 101

28% capital gain rate, 102

28% Rate Gain Worksheet, 102, 105

39-week test for employees, 301–302

50% limit

contributions to organizations with, 332–333

on entertainment costs, 431–432

on meal costs, 431–432

on T&E expense deductions, 428

78-week test for self-employed persons and partners, 302

90% current year test, 500

90-day letter. See Notice of Deficiency

401(k) plans, 781

corrective distributions from, 172

one-person, 664

Roth contributions to, 176

salary deferrals to, 36, 174–175

saver's credit and, 487

SIMPLE, 218

tax benefits, 173–174

withdrawals from, 175–176

withholdings for, 34

403(b) plans, 176–177, 487

457 plans, 487

2011 Standard Deduction, 277–292

A

Abandonments, 555–556, 686

Abode test, 444

Absences, 24

ownership/use tests and, 515

Accelerated cost recovery system (ACRS), 779. See also Modified ACRS (MACRS) depreciation

Accelerated depreciation, 779

Accountable reimbursement plans, 779

about, 436–437

mileage allowance, 439–440

non-accountable plans and, 440

per diem allowance, 437–439

Accounting methods, 638–640, 779, 780

Accrual-basis accounting, 639, 779

Achievement awards, 64, 273

Acknowledgment, of charitable contributions, 329

Acquisition debt, 779

Acquisition discounts, 87

Acquisition premiums, 84

Acquisitions, 649, 677. See also Home acquisition

ACRS. See Accelerated cost recovery system (ACRS)

Active participation

in employer IRA plans, 193–196, 196–197 ...