Symbols
- 403(b) plans, 403(b) Plans
A
- Accounting methods, Nonaccrual-Experience Method
- Acquisition date:
-
- Special depreciation allowance, Acquisition date test.
- Special Liberty Zone depreciation allowance, Acquisition date test.
- Annuities, tax-sheltered 403(b) plans, 403(b) Plans
- Assistance (see Tax help)
- Automobile (see Passenger automobile)
B
- Bonds:
-
- New York Liberty, Tax Incentives for New York Liberty Zone
- Qualified zone academy, Issuance of Qualified Zone Academy Bonds
C
- Car (see Passenger automobile)
- Car expenses, Car Expenses
- Catch-up contributions, 403(b), 403(b) Plans
- Child and dependent care, Child and Dependent Care Expenses
- Church employees and ministers, Years of service for church employees and ministers.
- Clean-fuel vehicle, Electric and Clean-Fuel Vehicles
- Comments, Comments and suggestions.
- Credit:
-
- Child and dependent care, Child and Dependent Care Expenses
- Credit for pension plan startup, Credit For Pension Plan Startup Costs
- Electric vehicles, Electric and Clean-Fuel Vehicles
- Indian employment, Indian Employment Credit Extended
- Renewable electricity production, Renewable Electricity Production Credit
- Welfare-to-work, Welfare-to-Work Credit Extended
- Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended
D
- Deduction limit, automobile, Passenger Automobiles
- Deemed IRAs, Deemed IRAs
- Depletion, Depletion
- Depreciation:
-
- New property, Special Depreciation Allowance
- Property on reservations, Depreciation of Property Used on Indian Reservations
- Special depreciation allowance, Special Depreciation Allowance
- Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance
- Supplement to Publication 946, Depreciation
E
- Election:
-
- Deemed not to claim special allowance, Deemed election.
- Not to claim special allowance, Election Not To Claim the Allowance
- Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance
- Electric vehicle, Electric and Clean-Fuel Vehicles
- Eligible educator, Deduction for Educator Expenses
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002.
- Excepted property:
-
- Special depreciation allowance, Excepted Property
- Special Liberty Zone depreciation allowance, Excepted property.
F
- Foreign missionaries, Foreign missionaries.
- Form 1099, Electronic Form 1099
- Free tax services, How To Get Tax Help
H
- Help (see Tax help)
I
- Indian employment credit, Indian Employment Credit Extended
- Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations
- IRAs, Deemed IRAs
L
- Leasehold improvement property, defined, Qualified leasehold improvement property.
- Liberty Zone leasehold improvement property:
-
- Defined, Qualified New York Liberty Zone leasehold improvement property.
- Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property
- Returns filed before June 1, 2002, Returns Filed Before June 1, 2002
- Liberty Zone property:
-
- Increased section 179 dollar limit, Increased Dollar Limit
- Reduced section 179 dollar limit, Reduced Dollar Limit
M
- Marginal production, Depletion
- More information (see Tax help)
N
- Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs)
- New York Liberty Zone:
-
- Area defined, New York Liberty Zone Benefits
- Leasehold improvement property, Liberty Zone Leasehold Improvement Property
- Section 179 deduction, Increased Section 179 Deduction
- Special depreciation, Special Liberty Zone Depreciation Allowance
- Tax incentives, Tax Incentives for New York Liberty Zone
- Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone
- NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs)
- Nonaccrual-experience method, Nonaccrual-Experience Method
- Nonresidential real property, Nonresidential real property and residential rental property.
P
- Passenger automobile, limit on, Passenger Automobiles
- Pension plan startup costs, Credit For Pension Plan Startup Costs
- Placed in service date, Placed in service date test., Placed in service date test.
- Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans
- Publications (see Tax help)
Q
- Qualified leasehold improvement property, defined, Qualified leasehold improvement property.
- Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property.
- Qualified property:
-
- Increased section 179 deduction, Qualified property.
- Special depreciation allowance, Qualified Property
- Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property
- Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds
R
- Recapture, section 179 deduction, Recapture Rules
- Renewable electricity, Renewable Electricity Production Credit
- Residential rental property, Nonresidential real property and residential rental property.
- Rollovers, 403(b) plans, Rollovers to and from 403(b) plans.
S
- Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts
- Section 179 deduction:
-
- Increased dollar limit for Liberty Zone property, Increased Dollar Limit
- Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit
- Returns filed before June 1, 2002, Returns Filed Before June 1, 2002
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs)
- Special depreciation allowance:
-
- Election not to claim, Election Not To Claim the Allowance
- Excepted property, Excepted Property
- Qualified property, Qualified Property
- Requirements for claiming, Qualified Property
- Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002
- Tests for qualification, Tests To Be Met
- Special Liberty Zone depreciation allowance:
-
- Election not to claim, Election Not To Claim the Liberty Zone Allowance
- Excepted property, Excepted property.
- Qualified property, Qualified Liberty Zone Property
- Requirements for claiming, Qualified Liberty Zone Property
- Returns filed before June 1, 2002, Returns filed before June 1, 2002.
- Tests for qualification, Tests to be met.
- Substantial use, special Liberty Zone depreciation allowance, Substantial use test.
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teachers, classroom materials, Deduction for Educator Expenses
- Tests for qualification, Tests To Be Met, Tests to be met.
- TTY/TDD information, How To Get Tax Help
W
- Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts
- Welfare-to-work credit, Welfare-to-Work Credit Extended
- Withholding, Adjusting your withholding or estimated tax payments for 2002.
- Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended
Y
- Years of service, church employees and ministers, Years of service for church employees and ministers.
More Online Publications |