J.K. Lasser's Your Income Tax 2017

INDEX

Symbols

1. 0% capital gain rate
2. 2% AGI floor
3. 14-day/10% test
4. 15% capital gain rate
5. 28% capital gain rate
6. 28% Rate Gain Worksheet
7. 39-week test for employees
8. 50% limit
   1. contributions to organizations with
   2. on entertainment costs
   3. on meal costs
   4. on T&E expense deductions
9. 60-day rollover deadline
10. 60% exclusion for empowerment zone business stock
11. 78-week test for self-employed persons and partners
12. 90% current year test
13. 90-day letter. See Notice of Deficiency
14. 120-day rollover period
15. 183-day substantial presence test
16. 401(k) plans
    1. corrective distributions from
    2. one-person
    3. Roth contributions to
    4. salary deferrals to
    5. saver’s credit and
    6. SIMPLE
    7. tax benefits
    8. withdrawals from
    9. withholdings for
17. 403(b) plans
18. 457 plans
19. 2016 Standard Deduction

A

1. Abandonments
2. ABLE Account Contribution Information. See Form 5498-QA
3. ABLE accounts. See Achieving a Better Life Experience accounts
4. Abode test
5. Absences
   1. ownership/use tests and
6. Accelerated cost recovery system (ACRS). See also Modified ACRS (MACRS) depreciation
7. Accelerated depreciation
8. Accountable reimbursement plans
   1. about
   2. mileage allowance
   3. non-accountable plans and
   4. per diem allowance
9. Accounting methods
10. Accrual-basis accounting
11. Achievement awards
12. Achieving a Better Life Experience (ABLE) accounts
13. Acknowledgment, of charitable contributions
14. Acquisition debt
15. Acquisition discounts
16. Acquisition premiums
17. Acquisitions. See also Home acquisition
18. ACRS. See Accelerated cost recovery system (ACRS)
19. Active participation
    1. in employer IRA plans
    2. rental real ...