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.