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Index

A

Above-the-line deductions, 12

ACA. See Affordable Care Act (ACA)

Accelerated depreciation method, 251, 257

Accrual accounting method, 182

Acquisition debt, 296

Adjusted Gross Income (AGI), 11, 57, 64, 81, 94, 137, 142, 150, 173, 186, 237, 282, 299, 340

education expenses, 318

medical-expense limitation, 328

Adoption credit, 309

Affordable Care Act (ACA), 72, 120, 166, 238, 282

AGI. See Adjusted Gross Income (AGI)

Agriculture and livestock development, 108

Alimony, 77, 78

Alternative Minimum Tax (AMT), 17, 20, 61, 96, 167, 239, 282, 327, 340

itemized deduction, 328, 329

standard deduction, 328

strategies to reduce

business-expense deductions, ...

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