Us master tax guide pdf

Summary The U.S. Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Guide also includes a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, tax rate tables, and checklists of income, deduction and medical expense items. For user convenience, the Guide is cross-referenced to the Standard Federal Tax Reporter, Tax Research Consultant and Practical Tax Explanations. The Guide also includes links to the Internal Revenue Code, Income Tax Regulations and other key tax law sources.

Source of Description Description based on online resource; title from contents screen of Kluwer International Tax Law; Tax - Federal practice area (VitalLaw, viewed September 21, 2023).

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Table of Contents

Quick Tax Facts
OVERVIEW
TAX RATES
CHECKLISTS
SPECIAL TAX TABLES
Individuals
Corporations
S Corporations
Partnerships
Trusts-Estates
Exempt Organizations
Income
Exclusions from Gross Income
Business Expenses
Nonbusiness Expenses
Losses-Passive Activity Losses
Depreciation, Amortization and Depletion
Tax Credits
Alternative Minimum Tax
Tax Accounting
Basis for Gain or Loss
Sales and Exchanges-Capital Gains
Installment Sales-Deferred Payments
Securities Transactions
Health and Employee Benefits
Retirement Plans
Corporate Acquisitions-Reorganizations-Liquidations
Special Corporate Status
Foreign Income and Transactions
Returns-Payment of Tax
Withholding-Estimated Tax
Examination of Returns-Collection of Tax
Penalties-Interest
Estate, Gift and Generation-Skipping Transfer Tax.