O'Reilly logo

J.K. Lasser's Your Income Tax 2018 by

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

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
  • 60-day rollover deadline
  • 60% exclusion for empowerment zone business stock
  • 78-week test for self-employed persons and partners
  • 90% current year test
  • 90-day letter. See Notice of Deficiency
  • 120-day rollover period
  • 183-day substantial presence test
  • 401(k) plans
    • corrective distributions from
    • one-person
    • Roth contributions to
    • salary deferrals to
    • saver’s credit and
    • Section 457(b) plans vs.
    • SIMPLE
    • tax benefits
    • withdrawals from
    • withholdings for
  • 403(b) plans
  • 457 plans
  • 2016 Standard Deduction

A

  • Abandonments
  • ABLE Account Contribution Information. See Form 5498-QA
  • ABLE accounts. See Achieving a Better Life Experience accounts
  • 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
  • Achieving a Better Life Experience (ABLE) accounts
  • 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 ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required