A

Accountable plan, Accountable Plans

Achievement awards, Achievement awards.

Advertising, Advertising expenses.

Amortization, Amortization

Amortization:

Anti-abuse rule, Anti-abuse rule.

Anti-churning rules, Anti-Churning Rules

Corporate organization costs, Costs of Organizing a Corporation

Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles

Experimental costs, Research and Experimental Costs

Going into business costs, Going Into Business

How to deduct, How To Deduct Amortization

Incorrect amount deducted, Incorrect Amount of Amortization Deducted

Partnership organization costs, Costs of Organizing a Partnership

Pollution control facilities, Pollution Control Facilities

Reforestation costs, Reforestation Costs

Reforestation expenses, Reforestation Costs

Related person, Related person.

Research costs, Research and Experimental Costs

Section 197 intangibles defined, Section 197 Intangibles Defined

Start-up costs, Business Start-Up Costs

Anticipated liabilities, Anticipated liabilities.

Assessments, local, Taxes for local benefits.

Assistance (see Tax help)

At-risk limits, At-risk limits.

Attorney fees, Legal and professional fees.

Awards:

Achievement, Achievement awards.

Length-of-service, Length-of-service award.

Safety achievement, Safety achievement award.

B

Bad debts (see Business bad debts)

Bonuses:

Employee, Bonuses

Royalties, Bonuses and advanced royalties.

Bribes, Bribes and kickbacks.

Brownfields (see Environmental cleanup costs)

Business bad debts:

Defined, Business Bad Debt Defined

How to treat, How To Treat

Recovery, Recovery

Types of, Types of Business Bad Debts

When worthless, When Debt Is Worthless

Where to deduct, Where To Deduct

Business:

Assets, Business Assets

Books and records, Business books and records, etc.

Meal expenses, Meals and Entertainment

Use of car, Business use of your car., Car and truck expenses.

Use of home, Business use of your home.

C

Campaign contribution, Political contributions.

Capital expenses, Capital Expenses, Capital versus Deductible Expenses

Capitalization of interest, Capitalization of Interest

Car allowance, Car allowance.

Car and truck expenses, Car and truck expenses.

Carrying charges, Carrying Charges

Charitable:

Contributions, Charitable contributions.

Circulation costs, newspapers and periodicals, Circulation Costs

Clean-fuel property, Deductions for Clean-Fuel Vehicle and Refueling Property, How To Claim the Deductions, How To Claim the Credit

Cleanup costs, environmental, Reminders, Important Reminder, Environmental Cleanup Costs

Club dues, Club dues and membership fees.

Comments on publication, Comments and suggestions.

Commitment fees, Commitment fees or standby charges.

Compensation, Compensation.

Computer software, Computer software.

Constant-yield method, OID, Constant-yield method.

Contested liability, Contested liability.

Contributions:

Charitable, Charitable contributions.

Political, Political contributions.

Copyrights, Patents, copyrights, etc.

Cost depletion, Cost Depletion

Cost of getting lease, Cost of Getting a Lease, Getting a Lease

Cost of goods sold, Cost of Goods Sold

Cost recovery, Cost Recovery.

Covenant not to compete, Covenant not to compete.

Credit, electric vehicle, Electric Vehicle Credit

D

De minimis OID, De minimis OID.

Debt-financed:

Distributions, Debt-financed distribution.

Definitions:

Achievement award, Achievement awards.

Business bad debt, Business Bad Debt Defined

Clean-burning fuel, Clean-burning fuels.

Clean-fuel vehicle property, Clean-fuel vehicle property.

Clean-fuel vehicle refueling property, Clean-fuel vehicle refueling property.

Motor vehicle, Motor vehicle.

Necessary expense, What Can I Deduct?

Nonqualifying property, Nonqualifying property.

Ordinary expense, What Can I Deduct?

Qualified electric vehicle, Qualified Electric Vehicle

Section 197 intangibles, Section 197 Intangibles Defined

Demolition expenses, Demolition expenses or losses.

Depletion:

Mineral property, Mineral Property

Oil and gas wells, Oil and Gas Wells

Percentage table, Mines and other natural deposits.

Timber, Timber

Who can claim, Who Can Claim Depletion?

Depreciation, Depreciation.

Development costs, miners, Development Costs

Disabled, improvements for, Barrier Removal Costs

Drilling and development costs, Intangible Drilling Costs

Dues, membership, Club dues and membership fees.

E

Economic interest, Who Can Claim Depletion?

Economic performance, Economic performance.

Education expenses, Education Expenses, Education expenses.

Elderly, improvements for, Barrier Removal Costs

Election:

SIMPLE IRA period, Election period.

Electric vehicle credit, Electric Vehicle Credit

Employee benefit programs, Employee benefit programs.

Employees' pay, 2. Employees' Pay

Employment taxes, Employment Taxes

Entertainment, Travel, Meals, and Entertainment

Environmental cleanup costs, Reminders, Important Reminder, Environmental Cleanup Costs

Environmental remediation costs (see Environmental cleanup costs)

Excise taxes, Excise taxes.

Experimentation costs, Research and Experimental Costs, Research and Experimental Costs

Exploration costs, Exploration Costs

F

Fees:

Commitment, Commitment fees or standby charges.

Legal and professional, Legal and professional fees.

Loan origination, Points.

Regulatory, Licenses and regulatory fees.

Tax return preparation, Tax preparation fees.

Fines, Penalties and fines.

Forgone interest, Below-Market Loans

Form:

1098, Statement.

3115, Form 3115., Changing Your Accounting Method

4562, How To Deduct Amortization

5213, Using the presumption later.

5304-SIMPLE, How To Set Up a SIMPLE IRA Plan

5305-S, Setting up a SIMPLE IRA.

5305-SA, Setting up a SIMPLE IRA.

5305-SEP, Form 5305-SEP.

5305-SIMPLE, How To Set Up a SIMPLE IRA Plan

8826, Disabled access credit.

8834, How To Claim the Credit

8885, Health coverage tax credit.

T, Form T.

W-2, Tax Treatment of Contributions

Franchise, Franchise, trademark, or trade name., Franchise, trademark, trade name.

Franchise taxes, Franchise taxes.

Free tax services, 14. How To Get Tax Help

Fringe benefits, Fringe Benefits

Fuel taxes, Fuel taxes.

G

Gas wells, Natural Gas Wells

Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits

Gifts, nominal value, Gifts of nominal value.

Going into business, Going Into Business

Goodwill, Goodwill.

H

Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction

Heating equipment, Heating equipment.

Help (see Tax help)

I

Impairment-related expenses, Impairment-related expenses.

Improvements, Improvements

Improvements:

By lessee, Improvements by Lessee

For disabled and elderly, Barrier Removal Costs

Income taxes, Income Taxes

Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted

Individual retirement arrangements (IRAs), Individual Retirement Arrangement (IRA)

Insurance:

Capitalized premiums, Capitalized Premiums

Deductible premiums, Deductible Premiums

Nondeductible premiums, Nondeductible Premiums

Self-employed individuals, Self-Employed Health Insurance Deduction

Intangible drilling costs, Intangible Drilling Costs

Intangibles, amortization, Section 197 Intangibles

Interest:

Allocation of, Allocation of Interest

Below-market, Below-Market Loans

Business expense for, 5. Interest

Capitalized, Capitalized interest., Capitalization of Interest

Carrying charge, Carrying Charges

Deductible, Interest You Can Deduct

Forgone, Below-Market Loans

Life insurance policies, Interest on loans with respect to life insurance policies.

Not deductible, Interest You Cannot Deduct

Refunds of, Refunds of interest.

When to deduct, When To Deduct Interest

Interview expenses, Interview expense allowances.

IRA, Individual Retirement Arrangement (IRA)

K

Keogh plan (see Qualified retirement plan)

Key person, Who is a key person?

Kickbacks, Bribes and kickbacks.

L

Leases:

Canceling, Canceling a lease.

Cost of getting, Cost of Getting a Lease, Getting a Lease

Improvements by lessee, Improvements by Lessee

Leveraged, Leveraged leases.

Mineral, Bonuses and advanced royalties.

Oil and gas, Bonuses and advanced royalties.

Sales distinguished, Lease or purchase.

Taxes on, Taxes on Leased Property

Legal and professional fees, Legal and professional fees.

Licenses, Government-granted license, permit, etc., Licenses and regulatory fees.

Limit on deductions, Not-for-Profit Activities

Line of credit, Line of credit (continuous borrowings).

Loans:

Below-market interest rate, Below-Market Loans

Discounted, Discounted loan.

Origination fees, Points.

To employees, Loans or Advances

Lobbying expenses, Lobbying expenses.

Lodging and meals, Meals and lodging.

Long-term care insurance, Qualified long-term care insurance.

Losses:, Limits on losses., Not-for-Profit Activities

At-risk limits, At-risk limits.

Net operating, Net operating loss.

Passive activities, Passive activities.

M

Machinery parts, Machinery parts.

Meals, Travel, Meals, and Entertainment

Meals and entertainment, Meals and Entertainment

Meals and lodging, Meals and lodging.

Medical expenses, Impairment-related expenses.

Methods of accounting, When Can I Deduct an Expense?

Mining:

Depletion, Mines and Geothermal Deposits

Development costs, Development Costs

Exploration costs, Exploration Costs

Money purchase pension plan, Money purchase pension plan.

More information (see Tax help)

Mortgage:, Mortgage.

Cost of acquiring, Expenses paid to obtain a mortgage.

Interest, Mortgage.

Moving expenses, machinery, Moving machinery.

N

Natural gas, Natural Gas Wells

Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles

Not-for-profit activities, Not-for-Profit Activities

Notification requirement:

SIMPLE IRA, Notification Requirement

O

Office in home, Business use of your home.

Oil and gas wells:

Depletion, Oil and Gas Wells

Drilling costs, Intangible Drilling Costs

Partnerships, Partnerships and S Corporations

S corporations, Partnerships and S Corporations

Organization costs, What's New for 2004, What's New

Organization costs:

Corporate, Costs of Organizing a Corporation

Partnership, Costs of Organizing a Partnership

Organizational costs, Business Start-Up and Organizational Costs

Original issue discount, Original issue discount (OID).

Outplacement services, Outplacement services.

P

Passive activities, Passive activities.

Payments in kind, Payments in kind.

Penalties:, Prepayment penalty.

Deductible, Penalties and fines.

Nondeductible, Penalties and fines.

Prepayment, Prepayment penalty.

Per diem and car allowances:

High-low rate, Per Diem and Car Allowances

Regular rate, Per Diem and Car Allowances

Reporting allowance, Per Diem and Car Allowances

Standard meal allowance, Per Diem and Car Allowances

Standard mileage rate, Per Diem and Car Allowances

Percentage depletion, Percentage Depletion

Personal property tax, Personal property tax.

Points, Points.

Political contributions, Political contributions.

Pollution control facilities, Pollution Control Facilities

Prepaid expense, Prepayment.

Prepaid expense:

Extends useful life, Prepayment.

Interest, Prepaid interest., Prepaid interest.

Rent, Rent paid in advance.

Prepayment penalty, Prepayment penalty.

Presumption of profit, Not-for-Profit Activities

Profit-sharing plans, Profit-sharing plan.

Publications (see Tax help)

Q

Qualified retirement plan, Qualified Plan

R

Rate Worksheet for Self-Employed, Figuring Your Deduction

Real estate taxes, Real Estate Taxes

Recapture:

Clean-fuel deductions, Recapture of the Deductions

Electric vehicle credit, Recapture of the Credit

Exploration expenses, Recapture of exploration expenses.

Timber property, Recapture.

Recovery of amount deducted, Recovery of amount deducted (tax benefit rule).

Reforestation costs, What's New for 2004, What's New, Reforestation Costs, Reforestation Costs

Regulatory fees, Licenses and regulatory fees.

Reimbursements, Reimbursements

Reimbursements:

Accountable plan, Accountable Plans

Mileage, Per Diem and Car Allowances

Nonaccountable plan, Nonaccountable Plans

Per diem, Per Diem and Car Allowances

Qualifying requirements, Accountable Plans

Related persons:

Anti-churning rules, Related person.

Clean-fuel vehicle deduction, Related persons.

Coal or iron ore, Disposal to related person.

Payments to, Related person., Related person.

Refiners, Related person.

Unreasonable rent, Unreasonable rent.

Removal:

Barrier, Barrier Removal Costs

Costs, Removal costs.

Retired asset, Retired Asset Removal Costs

Rent expense, capitalizing, Capitalizing Rent Expenses

Repairs, Repairs.

Repayments (claim of right), Repayments.

Research costs, Research and Experimental Costs, Research and Experimental Costs

Retirement plans:

Defined benefit, Defined Benefit Plan

Defined contribution, Defined Contribution Plan

IRA, Individual Retirement Arrangement (IRA)

Money purchase, Money purchase pension plan.

Profit-sharing, Profit-sharing plan.

Qualified, Qualified Plan

Salary reduction arrangement, Salary Reduction Simplified Employee Pension (SARSEP)

SEP, Simplified Employee Pension (SEP)

SIMPLE, SIMPLE Retirement Plans

S

Salaries and wages, 2. Employees' Pay

Sales taxes, Sales tax.

Self-employed health insurance deduction, Self-Employed Health Insurance Deduction

Self-employment tax, Self-employment tax.

Self-insurance, reserve for, Nondeductible Premiums

SEP plans, Simplified Employee Pension (SEP)

Sick pay, Sick and Vacation Pay

SIMPLE plans, Excludable employees., Compensation., Notification Requirement, Contribution Limits, Employer matching contributions., Nonelective contributions., When To Deduct Contributions, Distributions (Withdrawals)

Standard meal allowance, Standard meal allowance.

Standard mileage rate, Per Diem and Car Allowances

Standby charges, Commitment fees or standby charges.

Start-up costs, What's New for 2004, What's New, Business Start-Up and Organizational Costs, Business Start-Up Costs

Subscriptions, Club dues and membership fees., Subscriptions.

Suggestions for publication, Comments and suggestions.

Supplies and materials, Supplies and materials.

T

Tax help, 14. How To Get Tax Help

Tax preparation fees, Tax preparation fees.

Taxes:, Taxes on Leased Property

Carrying charge, Carrying Charges

Employment, Employment Taxes

Excise, Excise taxes.

Franchise, Franchise taxes.

Fuel, Fuel taxes.

Income, Income Taxes

Leased property, Taxes on Leased Property

Personal property, Personal property tax.

Real estate, Real Estate Taxes

Sales, Sales tax.

Unemployment fund, Unemployment fund taxes.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Telephone, Telephone.

Timber, Reforestation Costs, Timber

Tools, Tools.

Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.

Travel, Travel, Meals, and Entertainment

TTY/TDD information, 14. How To Get Tax Help

U

Unemployment fund taxes, Unemployment fund taxes.

Unpaid expenses, related person, Related person.

Utilities, Utilities.

V

Vacation pay, Sick and Vacation Pay

W

Wages and salaries, 2. Employees' Pay

Welfare benefit funds, Welfare benefit funds.