J.K. Lasser's Your Income Tax 2015: For Preparing Your 2014 Tax Return

INDEX

Symbols

• 0% capital gain rate
• 2% AGI floor
• 14-day/10% test
• 15% capital gain rate
• 28% capital gain rate
• 28% Rate Gain Worksheet
• 39-week test for employees
• 50% limit
  • contributions to organizations with
  • on entertainment costs
  • on meal costs
  • on T&E expense deductions
• 78-week test for self-employed persons and partners
• 90% current year test
• 90-day letter. See Notice of Deficiency
• 401(k) plans
  • corrective distributions from
  • one-person
  • Roth contributions to
  • salary deferrals to
  • saver’s credit and
  • SIMPLE
  • tax benefits
  • withdrawals from
  • withholdings for
• 403(b) plans
• 457 plans
• 2014 Standard Deduction

A

• Abandonments
• Abode test
• Absences
  • ownership/use tests and
• Accelerated cost recovery system (ACRS). See also Modified ACRS (MACRS) depreciation
• Accelerated depreciation
• Accountable reimbursement plans
  • about
  • mileage allowance
  • non-accountable plans and
  • per diem allowance
• Accounting methods
• Accrual-basis accounting
• Achievement awards
• Acknowledgment, of charitable contributions
• Acquisition debt
• Acquisition discounts
• Acquisition premiums
• Acquisitions. See also Home acquisition
• ACRS. See Accelerated cost recovery system (ACRS)
• Active participation
  • in employer IRA plans
  • rental real estate loss and
  • test of
• Actual knowledge test
• Additional taxes
• Additions, MACRS depreciation for
• Address
• Adjusted Basis of Home Sold
• Adjusted basis of property
• Adjusted gross income (AGI)
  • 2% AGI floor
  • claiming deductions from gross income
  • deductible moving expenses
  • elderly or disabled tax credit ...