Index
Page numbers followed by a roman f indicates figures; a roman t indicates tables; and a roman n indicates notes.
7-pay test,
60-day rollovers,
401(k) plans
active participation status,
cash balance plans vs.,
catch-up provisions, 555
company stock into IRA rollover, 174
contributions,
db(k) plan,
as defined contribution plans,
distributions, 172
eligibility,
individual, 165
inherited,
investment risks,
military personnel withdrawals,
retirement credit, t
retirement plans vs., 148t
rollovers,
Roth, t
savers credits,
SIMPLE. See SIMPLE (Savings Incentive Match Plan for Employees)
small employer credits,
transfers,
withholding, 172
403(b) plans cash balance plans vs.,
catch-up provisions, 555
contributions,
as defined contribution plans,
distributions, 172
elective deferral contributions,
eligibility,
investment risks,
military personnel withdrawals,
required minimum distributions (RMD), 136
retirement credit, t
retirement plans vs., 147t
rollovers,
Roth, t
transfers,
withholding, 172
457 plans,
529 plans, 619
911 housing exclusion,
1231 property,
1867 legislation. See Anti-Injunction Act of 1867
1935 legislation. See Federal Insurance Contributions Act of 1935 (FICA)
1938 legislation. See Fair Labor Standards Act of 1938
1939 legislation. See Federal Unemployment Tax Act of 1939 (FUTA)
1961 legislation. See Mutual Educational and Cultural Exchange Act of 1961
1962 legislation. See Keogh Act of 1962
Self-Employed Individuals Tax Retirement Act of 1962
1964 legislation. See Disaster Relief Act of 1964
1967 legislation. See Age Discrimination in Employment Act of 1967
1974 legislation. See Congressional Budget Act of 1974
1976 legislation. See Magnuson-Stevens Fishery Conservation and Management Act of 1976
Tax Reform Act of 1976
1978 legislation. See Tax Simplification Act of 1978
1981 legislation. See Black Lung Benefits Revenue Act of 1981
Economic Recovery Tax Act of 1981
1982 legislation. See Highway Revenue Act of 1982
Tax Equity and Fiscal Responsibility Act of 1982
1984 legislation. See Tax Reform Act of 1984
1986 legislation. See Tax Reform Act of 1986
1987 legislation. See Revenue Act of 1987
1988 legislation. See Family Support Act of 1988
Taxpayer Bill of Rights of 1988
Technical and Miscellaneous Revenue Act of 1988 (TAMRA)
1990 legislation. See National Affordable Housing Act of 1990
Omnibus Budget Reconciliation Act of 1990
Revenue Reconciliation Act of 1990
Tax Reform Act of 1990
1992 legislation. See Energy Policy Act of 1992
Unemployment Compensation Amendments Act of 1992
1993 legislation. See Attorneys and Accountants Relief Act of 1993
Omnibus Budget Reconciliation Act of 1993 (OBRA)
1996 legislation. See Health Insurance Portability and Accountability Act of 1996 (HIPAA)
Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA)
Small Business Job Protection Act of 1996
Taxpayer Bill of Rights No. 2 of 1996
1997 legislation. See Taxpayer Relief Act of 1997
Taxpayers Browsing Protection Act of 1997
1998 legislation. See IRS Restructuring and Reform Act of 1998
2001 legislation. See Economic Growth and Tax Relief Reconciliation Act of 2001
Victims of Terrorism Relief Act of 2001
2002 legislation. See Job Creation and Worker Assistance Act of 2002
2003 legislation. See Jobs and Growth Tax Relief Reconciliation Act of 2003
Medicare Act of 2003
2004 legislation. See American Jobs Creation Act of 2004
Working Families Tax Relief Act of 2004
2005 legislation. See Bankruptcy Act of 2005
Energy Tax Incentive Act of 2005
Katrina Emergency Tax Relief Act of 2005
Tax Increase Prevention and Reconciliation Act of 2005
2006 legislation. See Pension Protection Act of 2006
Tax Increase Prevention and Reconciliation Act of 2006
Tax Relief and Health Care Act of 2006
2007 legislation. See Mortgage Forgiveness Debt Relief Act of 2007
Small Business and Work Opportunity Act of 2007
2008 legislation. See Economic Stimulus Act of 2008
Emergency Economic Stabilization Act of 2008
Energy Improvement and Extension Act of 2008
Heroes Earnings Assistance and Relief Act of 2008
Housing and Economic Recovery Act of 2008
2009 legislation. See American Recovery and Reinvestment Act of 2009 (ARRA)
Troubled Asset Relief Program of 2009 (TARP)
2010 legislation. See Health Care and Education Reconciliation Act of 2010
Hiring Incentives to Restore Employment (HIRE) Act of 2010
Patient Protection and Affordable Care Act of 2010 (PPACA)
Temporary Extension Act of 2010
2503(c) trust funds,
AARP (American Association of Retired Persons),
Abbin, Beryl,
Abode test,
Above the line deductions. See also Below the line deductions; specific deductions
about, 551
actors and performing artists,
alimony, 121
Archer MSAs,
classroom materials,
clean fuel vehicles, 183
education credit,
education expenses, 551
employee business expenses,
health insurance for self-employed, 175
Health Savings Accounts (HSAs),
home office,
interest payments,
legal fees,
Medical Savings Accounts (MSAs),
moving expenses, 182
retirement plan payments, 174
sales taxes on motor vehicles, 190
self-employment tax,
trade and business,
Accelerated cost recovery system (ACRS),
Accelerated depreciation rate, 338
Accelerating death benefits,
Accelerating expenses and tax payments, 465
Accident and health plans,
Accountable plans,
Accounting firms Websites,
Achievement award, employee, 29
Acquisition indebtedness, 234
ACRS (accelerated cost recovery system),
ACS (Automatic Collection System), t
Active participation status,
ADA (Americans with Disabilities Act),
The additional amounts, standard deduction,
Adjusted gross income (AGI). See also Gross income
above the line deductions,
AMT refundable credit, t
capital gains or losses,
charitable contributions,
earned income credit,
education and qualified expenses,
IRA phase-outs, t
itemized deduction phase-outs,
losses affecting, 497
making work pay credit, t
medical expenses,
personal exemption/phase-outs, 541
Roth IRA phase-outs,
savers credit, t
tax return examination by, t
Adjustments, . See also Above the line deductions; Below the line deductions
Adoption credit,
ADR (asset depreciation range), 744
Advertising as business expense,
After-tax cost,
After-tax return,
Age Discrimination in Employment Act of 1967,
Age exemptions, 361
Agents. See IRS agents
AGI. See Adjusted gross income (AGI)
AICPA Web site,
Aircraft luxury excise tax,
Airline ticket tax,
Alexander, Donald,
Alimony. See also Child support
Divorce 1984 legislation, 121
custodial/noncustodial parents,