The Tools & Techniques of Income Tax Planning |
Contents
Tools of Income Tax Planning Chapter 1 Income Tax Law Fundamentals | 1 |
Tax Compliance | 11 |
Income | 19 |
Copyright | |
29 other sections not shown
Common terms and phrases
adjusted basis adjusted gross income alternative minimum tax amount AMT adjustment AMTI annuity apply at-risk benefit capital loss cash charitable contribution child tax credit claim computed corporation corporation's death decedent deferred depreciation designated beneficiary determined distribution dividends donor earned election employee estate tax Example exceeds excess excluded exemption expenses fair market value filing jointly filing separately gain or loss gift holding period income tax individual interest investment investor IRC Sec IRC Section itemized deductions joint return like-kind exchange limited long-term capital gain method NQSOs offset ordinary income owner paid participant partner partnership passive activity payment penalty placed in service purchase qualified plan received recognized reduced retirement plan rollover Roth IRA rules shareholders shares sold standard deduction stock options tax liability tax rate tax return taxable income taxpayer trade or business traditional IRA transfer Treas treated