- Subjects
- Genres
- Periodicals
- Published
-
Reading, Mass. :
Addison-Wesley Pub. Co
1982-
- Language
- English
- Item Description
- Editor: <1981- > Jeff A. Schnepper.
Published: New York : McGraw-Hill, <13th- > - Physical Description
- volumes ; 24 cm
- Publication Frequency
- Annual
- ISBN
- 9781260461701
- ISSN
- 1073077X
- Acknowledgments
- Chapter 1. Tax insanity
- Chapter 2. Is It Legal?
- Chapter 3. How Our Tax System Works
- Chapter 4. Exclusions-Tax-Free Money
- A. Alternatives to "Earned Income"
- 1. Hospitalization Premiums
- 2. Group Life Insurance Premiums
- 3. Group Legal Services Plans
- 4. Accident and Health Plans
- 5. Employee Death Benefits
- 6. Merchandise Distributed to Employees on Holidays
- 7. "Expenses of Your Employer"
- 8. Meals and Lodgings
- 9. Employee Discounts
- 10. Workers' Compensation
- 11. "Cafeteria" Plans and Flexible Spending Accounts
- 12. Dependent Care Assistance Program
- 13. Employer Educational Assistance
- 14. Employee Awards
- 15. Clergy Housing Allowance
- 16. Miscellaneous Fringe Benefits
- B. Donative Items
- 17. Gifts, Bequests, and Inheritances
- 18. Scholarships and Fellowships
- 19. Prizes and Awards
- 20. Qualified Charitable Distributions (QCDs)
- C. Investors
- 21. Interest on State and Municipal Obligations
- D. Benefits for the Elderly
- 22. Public Assistance Payments
- 23. Social Security and Other Retirement Benefits
- 24. Annuities
- 25. Sale of Your Home
- E. Miscellaneous Individual Exclusions
- 26. Carpool Receipts
- 27. Damages
- 28. Divorce and Separation Arrangements
- 29. Life Insurance
- 30. Qualified State Tuition (§529) Programs
- 31. Your Home-The Mother of All Tax Shelters!
- 32. Disabled Veteran Payments
- 33. Exclusion of Income for Volunteer Firefighters and Emergency Medical Responders
- 34. Unemployment Benefits
- 35. Homeowner Security
- 36. Reimbursed Costs to Parents of Children with Disabilities
- 37. Wrongful Conviction and Incarceration
- 38. Restitution Payments
- 39. Frequent Flier Miles
- 40. Hurricane Sandy
- 41. Cancellation of Indebtedness
- 42. Medicaid Payments for Foster Care of Related Individuals
- 43. ABLE Accounts
- 44. Foreign Earned Income Exclusion
- F. Schedule of Excludable Items
- Chapter 5. Credits-Dollar-for-Dollar Tax Reductions
- A. Estimated Tax and Withholding Exemptions
- B. Credits
- 45. Refundable The Earned Income Credit
- 46. Excess Social Security Tax
- 47. The Child and Dependent Care Credit
- 48. Credit for the Elderly or Permanently and Totally Disabled
- G. Special Credits
- 49. Work Opportunity Credit (Formerly Targeted Jobs Tax Credit)
- 50. Welfare to Work Credit
- 51. Research Tax Credit
- 52. Orphan Drug Tax Credit
- 53. Adoption Assistance
- 54. Hope Scholarship Credit
- 55. American Opportunity Tax Credit
- 56. Lifetime Learning Credit
- 57. Child Tax Credit
- 58. Disability Credits
- 59. Health Insurance Credit
- 60. Saver's Credit
- 61. Small Employer Credit
- 62. Electric Vehicle Credit
- 63. Credit for Residential Energy Efficient Property
- 64. Energy Saving Home Improvement Credit
- 65. Hybrid Vehicles Credit
- 66. Telephone Tax Refund
- 67. First-Time Home Buyer Credit
- 68. "Making Work Pay" Tax Credit
- 69. Plug-in Electric Drive Vehicle Credit
- 70. Plug-in Electric Vehicle Credit
- 71. Conversion Kits
- 72. Treatment of Alternative Motor Vehicle Credit as a Personal Credit Allowed against AMT
- 73. Small Business Health Insurance Credit
- 74. Small Business Health Care Credit
- 75. Foreign Tax Credit
- 76. The Premium Tax Credit
- 77. Employer Credit for Family and Medical Leave Benefits
- Chapter 6. "Above the Line" Deductions
- A. Deductions for Adjusted Gross Income
- 78. Trade and Business Deductions
- 79. Employee Business Expenses of Actors and Other Performing Artists
- 80. Employee Business Expenses
- 81. Alimony
- 82. Interest on Qualified Education Loans
- 83. Retirement Plan Payments
- 84. Self-Employment Tax
- 85. Health Insurance Deduction for Self-Employeds
- 86. Moving Expenses-Old Law
- 87. Clean Fuel Vehicles
- 88. Deduction for Qualified Higher Education Expenses-Tuition and Fees
- 89. Legal Fees
- 90. Classroom Materials
- 91. Medical Savings Accounts (Archer Medical Savings Accounts)
- 92. Health Savings Accounts
- 93. Sales Tax Deduction on Motor Vehicles
- Chapter 7. "Below the Line" Deductions
- A. The Importance of Filing Status
- B. Tax Planning with Itemized Deductions
- 94. Medical Expenses
- 95. Income Taxes
- 96. Real Property Taxes
- 97. Personal Property Taxes
- 98. Interest
- 99. Mortgage Insurance
- 100. Charitable Contributions
- 101. Casualty Losses
- 102. Theft Losses
- 103. Miscellaneous Trade and Business Deductions of Employees
- 104. Job Loss Insurance
- 105. Travel Expenses
- 106. Transportation Expenses
- 107. Meals and Entertainment Expenses
- 108. Gifts
- 109. Reimbursable Employee Business Expenses
- 110. Educational Expenses
- 111. Limit on Itemized Deductions
- C. Schedules of Deductions
- 112. Medical Deductions
- 113. Deductible Taxes
- 114. Charitable Deductions
- 115. Casualty and Theft Loss Deductions
- 116. Miscellaneous Deductions
- 117. Employee Miscellaneous Deductions
- 118. Investor Deductions
- Chapter 8. Traditional Tax Shelters
- A. Deferral and Leverage
- 119. Real Estate
- 120. Fees in Public Real Estate Partnerships
- 121. Oil and Gas
- 122. Equipment Leasing
- 123. Single-Premium Life Insurance
- 124. Cattle Feeding Programs
- 125. Cattle Breeding Programs
- 126. Tax Straddles
- 127. Art Reproduction
- 128. Noncash Gift Shelters
- 129. Municipal Bond Swaps
- B. How to Analyze a Tax Shelter
- 130. Getting Out of the Tax Shelter
- 131. Master Limited Partnerships
- 132. Abusive Shelters
- Chapter 9. Super Tax Shelters
- A. Family Shifts
- 133. Unearned Income of Minor Children
- 134. Outright Gifts
- 135. Clifford Trusts
- 136. Interest-Free Loans
- 137. The Schnepper Shelter: Gift Leasebacks
- 138. The Schnepper Deep Shelter
- 139. Family Partnerships
- 140. Family Trusts
- 141. The Schnepper Malagoli Super Shelter
- 142. Employing Members of the Family
- 143. Author's Delight
- B. Running Your Own Business
- 144. Your Home
- 145. Your Car
- 146. Meals and Entertainment
- 147. Travel and Vacation
- 148. Gifts
- 149. Advertising
- 150. Deductible Clothes
- 151. Creative Deductions-Busting the IRS
- 152. Medical Premiums
- 153. Borrowing from Your Company
- 154. Miscellaneous Corporate Advantages
- Chapter 10. Investment Planning to Save Taxes
- 155. Short Sales
- 156. Broad-Based Index Options and Regulated Futures Contracts (RFCs)
- 157. Wash Sales
- 158. Premiums on Taxable and Tax-Exempt Bonds
- 159. Original Issue Discount (OID)-Taxable Bonds
- 160. Original Issue Discount (OID)-Tax-Exempt Bonds
- 161. Market Discount
- 162. Municipal Bond Swaps
- 163. Employee Options-Nonqualified
- 164. Incentive Stock Options
- 165. Year-End Stock Sales
- 166. Fund Strategies
- 167. Dividends
- 168. Tax-Exempt Income
- 169. Old Prices
- 170. Alternative Minimum Tax for Individuals
- 171. U.S. Savings Bond Exclusion
- 172. Madoff Losses
- 173. Collars-Tax Free Lock in Your Gain
- Chapter 11. Last-Minute Tax Planning
- 174. Defer Taxes
- 175. Accelerate Expenses
- 176. Accelerate Special Deductions
- 177. Dependents and Personal Exemptions
- 178. Phase-out of Exemptions
- 179. Timing Strategies
- 180. Retirement Plans
- 181. Individual Retirement Plans (IRAs)
- 182. H.R. 10 or Keogh Plans
- 183. Marital Status
- 184. The Goldinger Deferral
- Chapter 12. More Tax Changes
- A. The Patient Protection and Affordable Care Act
- B. Small Business Jobs Act of 2010
- C. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- D. American Tax Relief Act of 2012
- E. Tax Increase Prevention Act of 2014
- F. The ABLE Act
- G. More Changes
- H. The Tax Cuts and Jobs Act of 2017
- I. The Budget Deal Passed on February 9, 2018
- Chapter 13. How to Avoid/Survive an IRS Audit
- Appendix A. Cost Recovery/Depreciation
- Appendix B. Business Use of "Listed Property"
- Appendix C. Auto Leases
- Index