Buch, Englisch, 720 Seiten, Format (B × H): 150 mm x 228 mm, Gewicht: 666 g
Reihe: J.K. Lasser
Buch, Englisch, 720 Seiten, Format (B × H): 150 mm x 228 mm, Gewicht: 666 g
Reihe: J.K. Lasser
ISBN: 978-1-119-51154-0
Verlag: John Wiley & Sons
Autoren/Hrsg.
Weitere Infos & Material
Preface vii
Introduction xi
Part 1 Organization 1
1. Business Organization 3
2. Tax Year and Accounting Methods 43
3. Recordkeeping for Business Income and Deductions 61
Part 2 Business Income and Losses 75
4. Income or Loss from Business Operations 77
5. Capital Gains and Losses 112
6. Gains and Losses from Sales of Business Property 134
Part 3 Business Deductions and Credits 149
7. Employee Compensation: Salary, Wages, and Employee Benefits 151
8. Travel, Meals, and Gift Expenses 192
9. Car and Truck Expenses 218
10. Repairs, Maintenance, and Energy Improvements 245
11. Bad Debts 265
12. Rents 279
13. Taxes and Interest 290
14. First-Year Expensing, Depreciation, Amortization, and Depletion 307
15. Advertising Expenses 347
16. Retirement Plans 355
17. Casualty and Theft Losses 399
18. Home Office Deductions 415
19. Medical Coverage 435
20. Deductions and Tax Credits for Farmers 457
21. Qualified Business Income Deduction 470
22. Miscellaneous Business Deductions 479
23. Roundup of Tax Credits 521
Part 4 Tax Planning for Your Small Business 535
24. Income and Deduction Strategies 537
25. Tax Strategies for Opening or Closing a Business 554
26. Tax Strategies for a Sideline Business 569
27. Tax Strategies for Multiple Businesses 574
28. Alternative Minimum Tax 581
29. Other Taxes 587
30. Filing Tax Returns and Paying Taxes 610
31. Retirement and Succession Planning 624
32. Working with CPAs and Other Tax Professionals 632
33. Handling Audits with the IRS 637
Appendix A. Information Returns 642
Appendix B. Tax Penalties 652
Appendix C. Checklist of Tax-Related Corporate Resolutions 659
Appendix D. List of Dollar Limits and Amounts Adjusted for Inflation 662
Index 667