Index

30-day and 90-day letters, 70

401(k) plans, 171172

A

AAA (accumulated adjustments account), 450451

Abandoned spouses, 489490

Abandonments, 284

Accelerated Cost Recovery System (ACRS), 247248

Acceleration election, 165166

Accident and health insurance, 123124, 153154, 178

Accountable plans, 163

Accounting for income tax expense, 221228

Accounting methods

Accrual method, 103105

Cash method, 102103

Completed contract method, 130131

Hybrid method, 103

Installment method, 129130

Percentage-of-completion method, 130131

Accrual method of accounting, 103105, 203204

Accumulated adjustments account (AAA), 450451

Accumulated earnings and profits (AE&P). See Earnings and profits (E&P)

Accumulated earnings tax (AET), 408

Acquiescence policy, 88

Acquisition in a taxable exchange, 250

Acquisitions. See Property acquisitions and cost recovery deductions; Reorganizations

Acquisitive reorganizations, 361362, 374377

ACRS (Accelerated Cost Recovery System), 247248

Active participation, 458

Additional 30% bonus depreciation, 263

Additional 50% bonus depreciation, 263264, 267

Additional standard deduction, 490491

Adjusted basis, 10, 248252

Adjusted gross income (AGI)

Deductions for, 1215, 477480

Deductions from, 1215, 477480

Adjusted ordinary gross income (AOGI), 408

Administrative sources of authority, 6062

Adoption credit, 18, 508

ADS (alternative depreciation system), 259260

AE&P (accumulated earnings and profits). See Earnings and profits (E&P)

AET (accumulated ...

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