| Publication 3991 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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
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.
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.
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