Cover Page

Title Page

Copyright Page

Preface

About the Authors

Table of Contents

Part I: Overview of Taxes and the Federal Income Tax System

Chapter 1: Introduction to Taxation

¶100 Introduction

¶101 Why Governments Must Tax

¶102 Allocating the Tax Burden

¶103 Deciding on a Tax Structure

¶104 Major Types of Taxes

.01 Property Taxes

.02 Sales and Use Taxes

.03 Excise Taxes

.04 User Fees

.05 Wealth Transfer Taxes

.06 Employment Taxes

.07 Federal Income Taxes

.08 State and Local Income Taxes

¶105 The Makings of a “Good” Tax

.01 Make It Fair

.02 Make It Efficient

¶106 Factors Taken Into Consideration When Creating a Tax

.01 Equity Concerns

.02 Social and Economic Considerations

.03 Redistribution of Wealth

.04 Administrative Convenience

.05 Political Considerations

¶107 The Importance of Studying Federal Income Tax Laws

¶108 Summary

Chapter 2: Researching Federal Tax Laws

¶200 Introduction

¶201 History of the U.S. Federal Income Tax

¶202 The Legislative Process

.01 Internal Revenue Code

.02 Amendment of the Code

¶203 Primary vs. Secondary Sources of Tax Law

Legislative Authority

¶204 The Internal Revenue Code

¶205 Committee Reports

¶206 Blue Books

¶207 Treaties

Administrative Authority

¶208 Treasury Regulations

.01 Stages of Regulations

.02 Interpretive, Legislative, and Procedural Regulations

.03 Authoritative Weight Accorded to Regulations

¶209 IRS Revenue Rulings and Other Pronouncements

.01 Revenue Rulings

.02 Revenue Procedures

.03 Written Determinations

.04 Other Pronouncements and Publications

Judicial Authority

¶210 Trial Courts

.01 Tax Court

.02 District Court

.03 Court of Federal Claims

¶211 Appellate Courts

.01 Courts of Appeals

.02 The Supreme Court

Researching the Tax Law

¶212 Tax Planning vs. Compliance Research

¶213 Tax Evasion vs. Tax Avoidance

¶214 Tax Planning Strategies

¶215 Ethical and Professional Standards

.01 Professional Standards for Tax Research

.02 Federal Standards for Tax Research

¶216 Secondary Sources of Tax Authority

.01 Tax Services

.02 Citators

.03 Periodicals and Other Publications

¶217 The Tax Research Process

.01 Gathering Facts

.02 Identifying Issues

.03 Locating Relevant Sources of Authority

.04 Analyzing and Evaluating Relevant Authorities

.05 Developing Conclusions and Recommendations

.06 Communicating Research Findings

¶218 Summary

Chapter 3: Tax Accounting

¶300 Introduction

¶301 Tax Accounting Distinguished from Financial Accounting

Accounting Periods

¶302 Permitted Tax Years

.01 Required Tax Years

.02 Section 444 Election

¶303 Adopting a Tax Year

¶304 Changing a Tax Year

.01 Business Purpose Tax Year

.02 Requesting a Change in Tax Year

Accounting Methods

¶305 Permissible Methods of Accounting

.01 Limitations on the Use of the Cash Method

.02 Special Methods of Accounting

¶306 Cash Receipts and Disbursements Method

.01 Accounting for Income

.02 Accounting for Expenses

.03 Other Special Rules for Cash Method Taxpayers

¶307 Accrual Method of Accounting

.01 Accounting for Income

.02 Accounting for Expenses

¶308 Hybrid Method of Accounting

¶309 Special Accounting Methods

.01 Installment Method of Accounting

.02 Long-Term Contracts

.03 Research and Experimental Expenditures

.04 Crop Method of Accounting

.05 Soil and Water Conservation or Endangered Species Recovery Expenditures

¶310 Adopting an Accounting Method

¶311 Changing an Accounting Method

.01 Automatic Changes

¶312 Claim of Right Doctrine

¶313 Tax Benefit Rule

¶314 Summary

Part II: Federal Taxation of Business Income and Deductions

Chapter 4: Federal Income Taxes and Gross Income

¶400 Introduction

Calculating Taxable Income

¶401 Taxable Income Formula

¶402 Overview of Gross Income

.01 Gains from Sales or Exchanges of Property

.02 Items of Gross Income Unique to Individual Taxpayers

.03 Exclusions

¶403 Overview of Deductions

.01 Capital Expenditures

.02 Losses from Disposing Business or Investment Property

¶404 Expanded Taxable Income Formula for Individual Taxpayers

Calculating Taxes Owed

¶405 Regular Income Tax Liability

.01 Tax Rates for Corporations

.02 Tax Rates for Individuals

.03 Tax Rate for Personal Service Corporations

¶406 Alternative Minimum Tax

.01 Corporate AMT

.02 Individual AMT

¶407 Self-Employment Tax

¶408 Medicare Contribution Tax on Net Investment Income

¶409 Tax Credits

.01 General Business Credit

.02 Foreign Tax Credit

.03 Minimum Tax Credit

.04 Prepayments of Federal Income Taxes

¶410 Estimated Tax Payments

.01 Avoiding the Underpayment Penalty—Corporate Taxpayers

.02 Avoiding the Underpayment Penalty—Individual Taxpayers

Gross Income

¶411 Identifying Income

.01 Gross Profit

.02 Gains from Sales of Property

.03 Rental Income

.04 Dividend Income

.05 Interest Income

.06 Distributive Shares from Flow-Through Entities

.07 Other Items of Income

¶412 Exclusions

.01 Municipal Interest

.02 Dividends Received Deduction

.03 Improvements Made by a Tenant

.04 Cancellation of Indebtedness

.05 Life Insurance Proceeds

¶413 Summary

Chapter 5: Business Deductions: Ordinary and Necessary Business Expenses

¶500 Introduction

¶501 General Requirements for Deductibility

.01 Ordinary and Necessary

.02 Reasonable in Amount

.03 Not Capital in Nature

.04 Not Otherwise Disallowed

¶502 Timing of the Deduction

¶503 Organizational Expenditures

.01 Beginning of Business Operations

.02 Election to Amortize

¶504 Start-Up Costs

.01 Start-Up Costs Distinguished from Other Types of Expenses

.02 Start-Up and Acquisition Costs for Abortive Business Ventures

.03 Election to Amortize

¶505 Interest Expense

.01 Deficiency Interest

.02 Investment Interest Expense

.03 Required Capitalization of Interest

¶506 Taxes

¶507 Research and Experimentation Expenditures

.01 Activities That Constitute Research and Experimentation

.02 Research Credit in Lieu of a Deduction

.03 Special Rule for Patents

¶508 Dividends Received Deduction

¶509 Domestic Production Activities Deduction

.01 Domestic Production Activities

.02 Calculating the Amount of the Deduction

¶510 Bad Debts

.01 Computing the Amount of the Deduction

.02 Proof of Worthlessness

¶511 Charitable Contributions

.01 Qualified Charitable Organizations

.02 Calculating the Amount of the Contributions

.03 Timing of the Contributions

.04 Limitations

.05 Sequencing of Deductions

.06 Substantiation

¶512 Business Gifts and Achievement Awards

¶513 Summary

Chapter 6: Business Deductions: Employment-Related Expenses

¶600 Introduction

¶601 Compensation Paid to Workers

.01 Employee vs. Independent Contractor

.02 Employee Compensation

.03 Reimbursements from Nonaccountable Plans

¶602 Employee Benefits

.01 Contributions to Accident and Health Plans

.02 Flexible Spending Accounts (FSAs)

.03 Cafeteria Plans

.04 Other Employee Fringe Benefits

¶603 Contributions Made to Employees’ Retirement Plans

.01 Qualified Retirement Plans

.02 Employer Contributions

.03 Simplified Employee Pension (SEP) Plans

.04 401(k) and 403(b) Plans

.05 Roth 401(k) Plans

.06 SIMPLE Plans

¶604 Employment Taxes

.01 Federal Insurance Contributions Act (FICA)

.02 Federal Unemployment Tax Act (FUTA) Taxes

¶605 Meals and Entertainment Expenses

.01 Meals

.02 Entertainment

¶606 Travel Expenses

.01 Away from Home

.02 Combined Business and Personal Travel

.03 Attendance at Conventions

.04 Substantiation

¶607 Transportation Expenses

.01 Automobile Expenses

¶608 Education

¶609 Summary

Chapter 7: Depreciation, Depletion, and Amortization

¶700 Introduction

Depreciation

¶701 The Concept of Depreciation

.01 Financial Accounting Depreciation Rules

.02 Tax Depreciation Rules

¶702 Personal Property Depreciation Rules

.01 General and Alternative MACRS

.02 Provisions Allowing Extra Depreciation in the Year Placed Into Service

.03 Section 179 Immediate Expensing

.04 Special Rules for Passenger Automobiles

¶703 Real Property Depreciation Rules

¶704 Tax Depreciation of Improvements

Depletion

¶705 Cost Depletion

¶706 Percentage Depletion

.01 Percentage Depletion for Oil and Gas

.02 Small Independent Producers and Royalty Owners

¶707 Intangible Drilling and Development Costs

Amortization

¶708 Amortization of Section 197 Intangibles

¶709 Amortization of Non-Section 197 Intangibles

.01 Leaseholds

.02 Computer Software

¶710 Summary

Appendix

¶725 MACRS and ADS Depreciation Tables

¶726 Passenger Automobile Limits

¶727 Inclusion Amounts for Leased Automobiles Placed in Service During 2012

Part III: Transactions Involving Business Property

Chapter 8: Property Transactions: Realized and Recognized Gains and Losses

¶800 Introduction

¶801 Realized vs. Recognized Gains and Losses

¶802 Realized Gains and Losses

.01 Amount Realized

.02 Adjusted Basis

¶803 Recognized Gains and Losses

¶804 Losses between Related Parties

.01 Constructive Ownership

.02 Subsequent Use of Disallowed Loss by Purchaser

¶805 Wash Sales

.01 Substantially Identical

.02 Eventual Recognition of the Loss from the Wash Sale

¶806 Qualified Small Business Stock

¶807 Rollover of Gain on the Sale of Publicly Traded Stock

.01 Calculating the Postponed Gain

.02 Reduction of Basis

.03 Making the Election

¶808 Like-Kind Exchanges

.01 Like-Kind Exchange Requirements

.02 Time Frame for Taking Possession of Like-Kind Property

.03 Tax Consequences of a Like-Kind Exchange

.04 Special Rules for Like-Kind Exchanges between Related Parties

¶809 Involuntary Conversions

.01 Postponing the Realized Gain

.02 Qualified Replacement Property

.03 Time Frame for Making the Purchase

¶810 Installment Sales

.01 Operating Rules

.02 Sale of an Installment Note

.03 Installment Sales between Related Parties

.04 Electing Out of the Installment Method

¶811 Summary

Chapter 9: Property Transactions: Character of Gain or Loss

¶900 Introduction

¶901 The Significance of Capital Gains and Losses

.01 Limitations on Capital Losses

.02 Special Tax Rates on Net Capital Gains

.03 Holding Periods

¶902 Generating Capital Gains and Losses

¶903 Sale or Exchange of Capital Assets

.01 Capital Assets Defined

.02 Capital Assets Sold to a Related Party

.03 Patents

.04 Subdivided Realty

.05 Section 1244 Stock

¶904 Section 1231 Gains and Losses

.01 Significance of Net Section 1231 Gains

.02 Depreciation Recapture

.03 Nonrecaptured Section 1231 Losses

¶905 Business Casualty and Theft Gains and Losses

¶906 Review of the Netting Process

.01 Netting Process for Flow-Through Entities

¶907 Long-Term Capital Gains for Individual Taxpayers

¶908 Summary

Part IV: Calculating Tax Liability and Taxes Owed

Chapter 10: NOLs, AMT, and Other Business Taxes

¶1000 Introduction

Net Operating Losses

¶1001 Tax Treatment of NOLs

.01 Carryover Provisions

¶1002 Calculating a Corporation’s NOL

.01 The DRD and the NOL

¶1003 Calculating an Individual Taxpayer’s NOL

¶1004 Utilizing a NOL

.01 Modified Taxable Income

.02 Carryback and Carryover Periods

.03 Deriving Tax Benefits from a NOL

Alternative Minimum Tax

¶1005 Taxpayers Subject to AMT

.01 Corporate Taxpayers Subject to AMT

.02 Individual Taxpayers Subject to AMT

¶1006 The Corporate AMT Formula

¶1007 Tax Preferences

.01 Percentage Depletion

.02 Intangible Drilling Costs

.03 Tax-Exempt Interest from Private Activity Bonds

¶1008 AMT Adjustments

.01 AMT Adjustment for Depreciation

.02 Adjusted Gain or Loss

.03 Amortization Required for Certain Costs

.04 Long-Term Contracts

.05 Recomputed Deductions Using the AMT System

¶1009 ACE Adjustment

.01 Concept of E&P

.02 Calculating ACE

¶1010 Minimum Tax Credit

¶1011 Individual AMT

.01 AMT Preferences and Adjustments for Individual Taxpayers

.02 AMT Exemption for Individual Taxpayers

.03 AMT Tax Rates for Individual Taxpayers

¶1012 Tax Planning for AMT

Accumulated Earnings Tax

¶1013 Corporations Subject to the Accumulated Earnings Tax

¶1014 Calculating the Accumulated Earnings Tax

.01 Adjustments to Taxable Income

.02 Accumulated Earnings Credit

Personal Holding Company Tax

¶1015 Personal Holding Company Defined

.01 Stock Ownership Requirement

.02 Income Requirement

¶1016 Undistributed Personal Holding Company Income

¶1017 Summary

Chapter 11: Tax Credits

¶1100 Introduction

¶1101 Tax Savings Generated from a Tax Credit vs. a Tax Deduction

¶1102 Types of Tax Credits

.01 Business vs. Personal Tax Credits

.02 The Motivation Behind Offering Tax Credits

¶1103 General Business Credit

.01 Calculating the General Business Credit

.02 Overall Limitations on the Amount of General Business Credit

.03 Carryback and Carryforward of Unused Credit

.04 Claiming the General Business Credit

Business Tax Credits Aimed at Encouraging Employers to Hire Certain Workers

¶1104 Empowerment Zone Employment Credit

.01 Calculating the Amount of the Credit

.02 Qualified Zone Wages

.03 Claiming the Credit

¶1105 Work Opportunity Credit

.01 Qualifying for the Credit

.02 Calculating the Amount of the Credit

.03 Coordination with the Empowerment Zone Employment Credit

.04 Claiming the Credit

Tax Credits Aimed at Encouraging Conservation of Energy

¶1106 Energy Credits

Tax Credits Aimed at Rewarding Research in Certain Areas

¶1107 Tax Credit for Increasing Research Activities

.01 Calculating the Amount of the Credit

.02 Qualified Research

.03 Qualified Research Expenses

.04 Base Amount

.05 Claiming the Credit

¶1108 Orphan Drug Credit

Tax Credits Aimed at Encouraging Economic Development

¶1109 New Markets Credit

.01 Calculating the Amount of the Credit

.02 Claiming the Credit

.03 Recapture of the Credit

Tax Credits Used to Subsidize Businesses for Certain Expenditures Made During the Year

¶1110 Employer Social Security Credit

¶1111 Rehabilitation Credit

.01 Calculating the Amount of the Credit

.02 Expenditures Qualifying for the Rehabilitation Credit

.03 When Expenditures May Be Taken into Account

.04 Claiming the Credit

.05 Recapture of the Credit

¶1112 Low-Income Housing Credit

.01 Calculating the Amount of the Credit

.02 Claiming the Credit

.03 Recapture of the Credit

¶1113 Disabled Access Credit

.01 Eligible Small Business Defined

.02 Computing the Amount of the Credit

.03 Eligible Access Expenditures

.04 Claiming the Credit

¶1114 Employer-Provided Child Care Credit

.01 Calculating the Amount of the Credit

.02 Claiming the Credit

.03 Recapture of the Credit

¶1115 Small Employer Health Insurance Credit

.01 Eligible Small Employer

.02 Amount of the Credit

.03 Phaseout of the Credit

.04 Claiming the Credit

Tax Credit for Foreign Income Taxes Paid

¶1116 Foreign Tax Credit

.01 Election To Take a Deduction Instead of a Credit for Foreign Income Taxes Paid

.02 Taxpayers Eligible for the Credit

.03 Taxes Eligible for the Foreign Tax Credit

.04 Limitations on the Amount of the Credit

.05 Foreign Tax Credit Carryback and Carryover

.06 Claiming the Credit

¶1117 Summary

Part V: Business Entity Issues and Tax Planning

Chapter 12: Corporate Formation, Distributions, and Other Corporation-Related Tax Issues

¶1200 Introduction

Formation of a Corporation

¶1201 Transfer of Property to a Controlled Corporation

.01 “Control” Defined

.02 Excepted Transactions

.03 “Boot”

.04 Basis in Property Received

Corporate Distributions

¶1202 Calculating the Amount of a Distribution

.01 Reduction for Liabilities

¶1203 Tax Consequences of Dividend Distributions to Shareholders

.01 Corporate Shareholders

.02 Individual Shareholders

¶1204 Distributions Treated as Dividends vs. Return of Capital

.01 Distributions That Do Not Exceed Current Year E&P

.02 Distributions When Current Year E&P Has a Negative Balance

.03 Distributions in Excess of Current Year E&P

¶1205 Constructive Dividends

.01 The Need for the Constructive Dividend Rules

.02 Identifying a Constructive Dividend

¶1206 Stock Dividends

.01 Distributions in Lieu of Money or Other Property

.02 Disproportionate Distributions

.03 Distributions of Common and Preferred Stock

.04 Shareholders’ Basis Adjustments and Holding Period

¶1207 Keeping Track of E&P

.01 Adjustments Due to Permanent Differences

.02 Adjustments Due to Timing Differences

.03 Items Requiring No Adjustment to E&P

.04 Effects of Distributions on E&P

Reconciliation of Net Income and Taxable Income

¶1208 Differences between Book Income and Taxable Income

.01 Permanent Differences

.02 Timing Differences

¶1209 Schedules M-1 and M-3

.01 Schedule M-1

.02 Schedule M-3

¶1210 Schedule M-2

¶1211 Summary

Chapter 13: Sole Proprietorships, Partnerships, LLPs, and LLCs

¶1300 Introduction

¶1301 Sole Proprietorship vs. a Corporation

.01 Certain Business-Related Expenses Not Deductible as Business Expenses

.02 Expenses Paid or Incurred in Carrying on a Trade or Business

.03 Other Business Expenses as Above the Line Deductions

.04 Passive Activity Losses

¶1302 Tax and Nontax Aspects of Partnerships

.01 Responsibility for Partnership Liabilities

.02 Single Level of Taxation

.03 Responsibility for Making Accounting Elections

¶1303 Why Study Partnership Taxation?

¶1304 Forming a Partnership

.01 Partnership Agreement

.02 Contributions of Property

.03 Partnership’s Basis and Holding Period in Contributed Property

.04 Partner’s Tax Basis and Holding Period in the Partnership Interest

¶1305 Reporting Partnership Operations

.01 Required Tax Year

.02 Permissible Accounting Methods

.03 Calculating Partnership Income

.04 Allocating Partnership Items

¶1306 Keeping Track of a Partner’s Interest in the Partnership

.01 Increases to Basis

.02 Decreases to Basis

.03 Ordering Rules

¶1307 Impact of Distributions to Partners

¶1308 Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs)

.01 Entity Classification

¶1309 Summary

Chapter 14: S Corporations

¶1400 Introduction

¶1401 The History Behind the S Corporation

¶1402 Advantages and Disadvantages of Operating a Business as an S Corporation

¶1403 Corporations That Can Elect S Status

.01 Permitted Shareholders

.02 100 Shareholder Limit

.03 Single Class of Stock

¶1404 Electing S Corporation Status

¶1405 Termination of S Status

.01 Voluntary Revocation of an S Election

.02 Involuntary Revocation of an S Election

.03 Treatment of S Termination Year

¶1406 Allocating S Corporation Items

.01 Separately vs. Nonseparately-Stated Items

.02 Treatment of Organizational Expenditures

.03 Corporate Preference Items

¶1407 Tax Consequences to Shareholders

.01 Pro Rata Share

.02 When Income Must Be Reported

.03 Character of Items Constituting a Shareholder’s Pro Rata Share

.04 Limits on the Deductibility of Losses

¶1408 Adjustment of Shareholder’s Basis in Stock

¶1409 Adjustment to Basis of Indebtedness to Shareholder

¶1410 Distributions to Shareholders

.01 Accumulated Adjustments Account

.02 S Corporations with No Accumulated E&P

.03 S Corporations with Accumulated E&P

.04 Distributions of Property Other Than Cash

.05 Distributions During the Post-Termination Transition Period

¶1411 Fringe Benefits for Shareholders

¶1412 Corporate Tax on Excess Passive Investment Income

.01 Amounts Subject to Passive Investment Income Tax

.02 Deduction for the Tax

¶1413 Corporate Tax on Built-In Gains

.01 Calculating the Built-In Gains Tax

¶1414 Corporate Tax on LIFO Recapture Amount

¶1415 Summary

Chapter 15: Income Tax Planning for Business

¶1500 Introduction

¶1501 Basic Income Tax Planning Tactics

.01 Avoiding the Recognition of Income

.02 Defer Tax by Deferring Income

.03 Defer Tax by Accelerating Deductions

.04 Selection of Tax Entities

.05 Selection of Accounting Methods

.06 Selection of the Tax Year

.07 Converting Ordinary Income Into Capital Gains

.08 Tax Planning Tactics Assuming Preferential Treatment of Capital Gains

.09 Smoothing Year-to-Year Taxable Income

.10 Lowering Marginal Tax Rates by Spreading Income (Family Tax Planning)

¶1502 Other Tax Planning Issues

.01 Compensating Employees and Employee/Owners

.02 The Role of Stock Options

.03 Incentive Stock Options

.04 Nonqualified Stock Options

.05 Other Nonqualified Plans

.06 Deferred Compensation Plans

.07 Nonqualified Deferred Compensation Plans

.08 Funded Nonqualified Plans

.09 Unfunded Deferred Compensation Plans

.10 Restricted Property Plans

.11 Utilizing Retirement Plans for Employees and Employee/Owners

.12 The Two Basic Types of Plans

.13 Qualified Plans

.14 Profit-Sharing and Stock Bonus Plans

.15 Employee Stock Ownership Plans

.16 Deferred Arrangements—401(k) Plans

¶1503 Income Tax Planning Implications of Disposal of a Closely-Held Business

.01 Disposal of a Sole Proprietorship

.02 Disposal of a Partnership Interest

.03 Disposal of an Interest in a Corporation

¶1504 Summary

Part VI: U.S. Taxation of International Transactions

Chapter 16: Taxation of International Transactions

¶1600 Introduction

¶1601 Inbound Transactions

.01 Income Effectively Connected with a U.S. Trade or Business

.02 Income Not Effectively Connected with a U.S. Trade or Business

.03 FDAP Income

¶1602 Income Effectively Connected with a U.S. Trade or Business

.01 Asset-Use Test

.02 Business Activities Test

.03 Income that is Not Effectively Connected with a U.S. Trade or Business

.04 FDAP Income

¶1603 Outbound Transactions

.01 Deferral of Taxation of Earnings of Controlled Foreign Corporations

.02 Foreign Earned Income Exclusion and Housing Allowance

¶1604 Foreign Tax Credit for Individuals

.01 Limitation to the Foreign Tax Credit

.02 Determining Sources of Income for Purposes of Computing the Limitation to the Foreign Tax Credit

.03 Carryback and Carryforward of the Foreign Tax Credit

.04 Recapture of the Foreign Tax Credit

¶1605 Foreign Tax Credit for Corporations

¶1606 Tax Status of Nonresident Aliens and Foreign Corporations

.01 Who Is a U.S. Person?

.02 What Is a Foreign Person?

.03 Who Is a U.S. Citizen?

.04 Determination of Residency Status

.05 Rules for First and Last Years of Residency

.06 Closer Connection Exception to the Substantial Presence Test

.07 Election to Claim Residency Status

.08 Residency Start and Termination Dates

.09 Distinguishing Between Foreign and Domestic Businesses and Fiduciaries

¶1607 Determining Sources of Income and Deductions

.01 Determining Taxable Income from Sources Outside the United States

.02 Special Rules for Determining the Source of the Income

.03 Interest Income

.04 Dividend Income

.05 Compensation for Salaries and Wages and Personal Service Income

.06 Rents and Royalties

.07 Sales of Real Property

.08 Sales of Personal Property

.09 Sales of Natural Resources

.10 Pension and Annuity Distributions

¶1608 Source Rules for Deductions

.01 Special Allocation Rules

¶1609 Expatriation

.01 Applicability of Expatriation Rules

.02 Tax Impact on Certain Expatriates

¶1610 Summary

Appendix

Tax Terms

2013 Tax Rate Tables

Finding Devices

Case Table

Finding List

Topical Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

W

Y

Z

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