Business Taxes
- Business Entities: Sole Proprietorships, Partnerships, Limited Liability Companies, S Corporations, and C Corporations
- Business Entities: Pros and Cons
- 20% Qualified Business Income Deduction
- Qualified Joint Venture Election for Married Business Co-Owners
- Taxation of Business Sales
- Business Startup and Organizational Expenses
- Hobby Rules May Limit Claimable Losses from Sideline Businesses
- Accounting Methods: Cash, Accrual, and Hybrid
- Accounting Methods for Long-Term Contracts: Completed Contract Method, Percentage of Completion Method
- Self-Employment Tax
- Home Office Deduction
- Simplified Option for Claiming the Home Office Deduction
- Deductions for Repairs, Maintenance, and Capital Improvements for Businesses
- General Business Credit
- Actual Expense Method for Deducting Car and Truck Expenses
- Travel Expense Deductions
- Meals, Entertainment, and Gift Deductions
- Business Deductions for Rent and Lease Payments
- Deducting Nonbusiness and Business Bad Debts
- Net Operating Losses (NOLs)
- Domestic Production Activities Deduction
Employees
- Employment Taxes
- Employer Deductions for Compensation
- Employee Expense Reimbursements: Accountable and Nonaccountable Plans
- Tax Advantages of Family Employment
- Tax Classifications For Workers: Employees, Independent Contractors, Statutory Employees, And Statutory Nonemployees
- Misclassifying Workers as Independent Contractors
- Household Employment Taxes (Nanny Tax)
Depreciation and Other Cost Recovery Methods
- Cost Recovery Methods: Depreciation, Amortization, and Depletion
- Depreciation
- Amortization
- Section 179 Deduction
- Listed Property
- Section 1231 Assets
- Deducting Business Property and Improvements as Current Expenses
Real Estate
- Rental Income: Active or Passive
- Rental Income and Deductions
- Deductibility of Real Estate Rental Losses
- Real Estate Investments Taxation
- Taxation of Real Estate Rights Transactions: Lease Cancellations, Real Estate Options, Easements, And Covenants
- Low-Income Housing and Rehabilitation Tax Credits
- Tax Consequences for the Lender of Abandonments, Foreclosures, Repossessions, Voluntary Conveyances, and Bad Debts
Partnerships and Corporations
- Partnerships
- Partnership Distributions, Inside and Outside Basis
- Partnership Interest Sale
- Limited Liability Companies
- S Corporations
- S Corporation Distributions
- Suspended Losses from the Disposition of an Interest in a Pass-Through Entity
- Family Businesses
- C Corporations
- Personal Service Corporations
- Corporate Distributions
- Corporate Accumulation Penalty Taxes
- Controlled Corporate Groups
- Consolidated Corporate Tax Returns
- Permanent and Temporary Differences between Book Income and Taxable Income for Partnerships and Corporations
- Corporate Acquisitions and Mergers
- State and Local Business Taxes
- Multistate-Business Taxation
- International Business Taxation
- Subpart F Income of Controlled Foreign Corporations
- Transfer Pricing
- Sourcing Of Income And Deductions In International Business And Investment Transactions
- United States Taxation of Nonresident Aliens and Foreign Corporations
- Tax Consequences of Foreign Currency Transactions
Tax complexity is a kind of tax.— Sen. Max Baucus (D-Montana) and chairman of the Senate Finance Committee