|
Preface |
xvii |
Chapter 1 |
Is It Legal? |
1 |
Chapter 2 |
How Our Tax System Works |
9 |
Chapter 3 |
Exclusions--Tax-Free Money |
15 |
A |
Alternatives to "Earned Income" |
17 |
1. |
Hospitalization Premiums |
17 |
2. |
Group Life Insurance Premiums |
18 |
3. |
Group Legal Services Plans |
21 |
4. |
Accident and Health Plans |
21 |
5. |
Employee Death Benefits |
22 |
6. |
Merchandise Distributed to Employees on Holidays |
22 |
7. |
"Expenses of Your Employer" |
23 |
8. |
Meals and Lodgings |
23 |
9. |
Employee Discounts |
25 |
10. |
Workers' Compensation |
25 |
11. |
"Cafeteria" Plans |
26 |
12. |
Dependent Care Assistance Program |
26 |
13. |
Employer Educational Assistance |
28 |
14. |
Employee Awards |
28 |
15. |
Clergy Housing Allowance |
31 |
16. |
Miscellaneous Fringe Benefits |
31 |
B |
Donative Items |
32 |
17. |
Gifts, Bequests, and Inheritances |
32 |
18. |
Scholarships and Fellowships |
33 |
19. |
Prizes and Awards |
36 |
C |
Investors |
37 |
20. |
Interest on State and Municipal Obligations |
37 |
D |
Benefits for the Elderly |
38 |
21. |
Public Assistance Payments |
38 |
22. |
Social Security and Other Retirement Benefits |
38 |
23. |
Annuities |
41 |
24. |
Sale of Your Home |
44 |
E |
Miscellaneous Individual Exclusions |
45 |
25. |
Carpool Receipts |
45 |
26. |
Damages |
46 |
27. |
Divorce and Separation Arrangements |
48 |
28. |
Life Insurance |
52 |
29. |
Qualified State Tuition ([section]529) Programs |
54 |
30. |
Your Home--The Mother of All Tax Shelters! |
64 |
F |
Schedule of Excludable Items |
66 |
Chapter 4 |
Credits--Dollar-for-Dollar Tax Reductions |
69 |
A |
Estimated Tax and Withholding Exemptions |
70 |
B |
Credits |
73 |
31. |
The Earned Income Credit |
73 |
32. |
Excess Social Security Tax |
76 |
33. |
The Child and Dependent Care Credit |
77 |
34. |
Child Care Credits for Children of Divorced or Separated Parents |
78 |
35. |
Credit for the Elderly or Permanently and Totally Disabled |
84 |
36. |
Credit for Interest Paid on Mortgage Credit Certificates |
86 |
C |
Special Credits |
87 |
37. |
Work Opportunity Credit (Formerly Targeted Jobs Tax Credit) |
87 |
38. |
Welfare to Work Credit |
88 |
39. |
Research Tax Credit |
88 |
40. |
Orphan Drug Tax Credit |
88 |
41. |
Adoption Assistance |
89 |
42. |
Hope Scholarship Credit |
91 |
43. |
Lifetime Learning Credit |
91 |
44. |
Child Tax Credit |
91 |
45. |
District of Columbia--First Time Homebuyer |
92 |
46. |
Disability Credits |
93 |
47. |
Health Insurance Credit |
93 |
48. |
Saver's Credit |
94 |
49. |
Small Employer Credit |
95 |
Chapter 5 |
"Above the Line" Deductions |
97 |
A |
Deductions for Adjusted Gross Income |
101 |
50. |
Trade and Business Deductions |
101 |
51. |
Employee Business Expenses of Actors and Other Performing Artists |
102 |
52. |
Employee Business Expenses |
102 |
53. |
Alimony |
103 |
54. |
Interest on Qualified Education Loans |
111 |
55. |
Retirement Plan Payments |
112 |
56. |
Self-Employment Tax |
154 |
57. |
Health Insurance Deduction for Self-Employeds |
155 |
58. |
Moving Expenses |
155 |
59. |
Clean Fuel Vehicles |
163 |
60. |
Deduction for Qualified Higher Education Expenses |
163 |
Chapter 6 |
"Below the Line" Deductions |
165 |
A |
The Importance of Filing Status |
166 |
B |
Tax Planning with Itemized Deductions |
171 |
61. |
Medical Expenses |
171 |
62. |
Income Taxes |
188 |
63. |
Real Property Taxes |
189 |
64. |
Personal Property Taxes |
191 |
65. |
Interest |
191 |
66. |
Charitable Contributions |
211 |
67. |
Casualty Losses |
233 |
68. |
Theft Losses |
237 |
69. |
Miscellaneous Trade and Business Deductions of Employees |
245 |
70. |
Travel Expenses |
246 |
71. |
Transportation Expenses |
251 |
72. |
Meals and Entertainment Expenses |
255 |
73. |
Gifts |
256 |
74. |
Reimbursable Employee Business Expenses |
258 |
75. |
Educational Expenses |
258 |
76. |
Limit on Itemized Deductions |
259 |
C |
Schedules of Deductions |
260 |
77. |
Medical Deductions |
260 |
78. |
Deductible Taxes |
261 |
79. |
Charitable Deductions |
262 |
80. |
Casualty and Theft Loss Deductions |
263 |
81. |
Miscellaneous Deductions |
263 |
82. |
Employee Miscellaneous Deductions |
264 |
83. |
Investor Deductions |
265 |
Chapter 7 |
Traditional Tax Shelters |
267 |
A |
Deferral and Leverage |
284 |
84. |
Real Estate |
284 |
85. |
Fees in Public Real Estate Partnerships |
297 |
86. |
Oil and Gas |
297 |
87. |
Equipment Leasing |
307 |
88. |
Single-Premium Life Insurance |
311 |
89. |
Cattle Feeding Programs |
315 |
90. |
Cattle Breeding Programs |
317 |
91. |
Tax Straddles |
319 |
92. |
Art Reproduction |
321 |
93. |
Noncash Gift Shelters |
322 |
94. |
Municipal Bond Swaps |
323 |
B |
How to Analyze a Tax Shelter |
324 |
95. |
Getting Out of the Tax Shelter |
326 |
96. |
Master Limited Partnerships |
327 |
97. |
Abusive Shelters |
330 |
Chapter 8 |
Super Tax Shelters |
331 |
A |
Family Shifts |
332 |
98. |
Unearned Income of Minor Children |
335 |
99. |
Outright Gifts |
339 |
100. |
Clifford Trusts |
343 |
101. |
Interest-Free Loans |
344 |
102. |
The Schnepper Shelter: Gift Leasebacks |
344 |
103. |
The Schnepper Deep Shelter |
350 |
104. |
Family Partnerships |
350 |
105. |
Family Trusts |
351 |
106. |
The Schnepper Malagoli Super Shelter |
352 |
107. |
Employing Members of the Family |
354 |
108. |
Author's Delight |
357 |
B |
Running Your Own Business |
357 |
109. |
Your Home |
361 |
110. |
Your Car |
373 |
111. |
Meals and Entertainment |
375 |
112. |
Travel and Vacation |
379 |
113. |
Gifts |
385 |
114. |
Advertising |
386 |
115. |
Deductible Clothes |
386 |
116. |
Creative Deductions--Busting the IRS |
386 |
117. |
Medical Premiums |
387 |
118. |
Borrowing from Your Company |
387 |
119. |
Lending to Your Company |
390 |
120. |
Miscellaneous Corporate Advantages |
391 |
Chapter 9 |
Investment Planning to Save Taxes |
395 |
121. |
Short Sales |
400 |
122. |
Broad-Based Index Options and Regulated Futures Contracts (RFCs) |
401 |
123. |
Wash Sales |
402 |
124. |
Premiums on Taxable and Tax-Exempt Bonds |
402 |
125. |
Original Issue Discount (OID)--Taxable Bonds |
403 |
126. |
Original Issue Discount (OID)--Tax-Exempt Bonds |
403 |
127. |
Market Discount |
403 |
128. |
Municipal Bond Swaps |
404 |
129. |
Employee Options--Non-Qualified |
405 |
130. |
Incentive Stock Options |
406 |
131. |
Year-End Stock Sales |
410 |
132. |
Fund Strategies |
410 |
133. |
Dividends |
411 |
134. |
Tax-Exempt Income |
413 |
135. |
Special Report |
415 |
136. |
Old Prices |
416 |
137. |
Alternative Minimum Tax for Individuals |
416 |
138. |
U.S. Savings Bond Exclusion |
428 |
Chapter 10 |
Last-Minute Tax Planning |
431 |
139. |
Defer Taxes |
432 |
140. |
Accelerate Expenses |
434 |
141. |
Accelerate Special Deductions |
435 |
142. |
Dependents and Personal Exemptions |
435 |
143. |
Phaseout of Exemptions |
439 |
144. |
Timing Strategies |
439 |
145. |
Retirement Plans |
440 |
146. |
Individual Retirement Plans (IRAs) |
440 |
147. |
H.R. 10 or Keogh Plans |
441 |
148. |
Marital Status |
442 |
149. |
The Goldinger Deferral |
443 |
Chapter 11 |
The Attorneys' and Accountants' Relief Act of 1993 |
445 |
150. |
Training and Investment Provisions |
447 |
151. |
Investment Incentives |
448 |
152. |
Expansion and Simplification of Earned Income Tax Credit |
449 |
153. |
Real Estate Provisions |
449 |
154. |
Miscellaneous Provisions |
451 |
155. |
Revenue-Raising Provisions |
452 |
156. |
Business Provisions |
458 |
Chapter 12 |
Stealth Tax Reform |
461 |
157. |
The New Taxpayer Bill of Rights |
462 |
158. |
Personal Responsibility and Work Opportunity Reconciliation Act of 1996, HR 3734 |
466 |
159. |
The Health Insurance Portability and Accountability Act of 1996, HR 3103 |
467 |
160. |
The Small Business Job Protection Act of 1996, HR 3448 |
471 |
161. |
Tax Relief for Bosnian Effort |
483 |
Chapter 13 |
Tax Reform--Again! |
485 |
162. |
The Mind-Numbing Complexity of the Tax Reconciliation Act of 1997, Also Known as the Taxpayer Relief Act of 1997 |
486 |
Chapter 14 |
The Internal Revenue Service Restructuring and Reform Act of 1998 |
497 |
163. |
IRS Reorganization |
498 |
164. |
IRS Governance and Oversight Changes |
498 |
165. |
Extension of Attorney-Client Privilege to Tax Advice |
500 |
166. |
Burden of Proof Shifted to IRS in Certain Civil Tax Cases |
501 |
167. |
Taxpayer Rights |
501 |
168. |
Roth IRA Conversion/Loophole |
503 |
169. |
Capital Gains |
503 |
170. |
Venture Capital |
504 |
171. |
Home Sales Clarification |
504 |
172. |
Conclusion |
505 |
Chapter 15 |
The Economic Growth and Tax Relief Reconciliation Act of 2001 |
507 |
173. |
Marginal Rate Reductions |
508 |
174. |
Tax Benefits Relating to Children |
513 |
175. |
Marriage Penalty Relief Provisions |
514 |
176. |
Education Incentives |
517 |
177. |
Pension and Individual Retirement Arrangement Provisions |
521 |
178. |
AMT Relief |
529 |
179. |
Health Insurance for Self-Employed |
529 |
180. |
Income Tax Treatment for Certain Restitution Payments to Holocaust Victims |
529 |
181. |
Estate, Gift, and Generation-Skipping Transfer Tax Provisions |
530 |
182. |
Sunset |
535 |
Chapter 16 |
The Job Creation and Worker Assistance Act of 2002 |
539 |
183. |
Bonus Depreciation |
540 |
184. |
Net Operating Losses |
540 |
185. |
Classroom Materials |
540 |
186. |
Electric Vehicle Credit |
540 |
187. |
Work Opportunity Tax Credit |
541 |
188. |
Welfare to Work Tax Credit |
541 |
189. |
Archer Medical Savings Account |
541 |
190. |
Liberty Zone Benefits |
541 |
Chapter 17 |
The Tax Relief Reconciliation Act of 2003 |
543 |
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How to Pay Zero Taxes 2004, Includes all the latest updates and changes to the 2003 tax code
If there's a tax break allowed out there, it's in here. —New York Daily News
Publishers Weekly called it a can't-miss title. The New York Daily News pra, How to Pay Zero Taxes 2004 to the inventory that you are selling on WonderClub
Add
How to Pay Zero Taxes 2004, Includes all the latest updates and changes to the 2003 tax code
If there's a tax break allowed out there, it's in here. —New York Daily News
Publishers Weekly called it a can't-miss title. The New York Daily News pra, How to Pay Zero Taxes 2004 to your collection on WonderClub
| |