Publication 954 (1/2004), Tax Incentives for Distressed Communities

A

Assistance (see Tax help)

B

Bonds:

Qualified zone academy, Qualified Zone Academy Bonds
Tax-exempt financing, Tax-Exempt Bond Financing

C

Capital gains:

DC Zone assets, Capital Gain Exclusion for DC Zone Assets
Empowerment zone assets, Rollover of Gain From Sale of Empowerment Zone Assets
Renewal community assets, Capital Gain Exclusion

Comments, Comments and suggestions.

Commercial revitalization deduction, Commercial Revitalization Deduction

Credits:

Empowerment zone employment, Empowerment Zone Employment Credit
Indian employment, Indian Employment Credit
Liberty zone business employee , New York Liberty Zone Business Employee Credit
New markets, New Markets Credit
Renewal community employment, Renewal Community Employment Credit
Welfare-to-work, Welfare-to-Work Credit
Work opportunity, Work Opportunity Credit

D

DC Zone asset, DC Zone asset.

Deductions:

Commercial revitalization, Commercial Revitalization Deduction
Depreciation of property used on Indian reservations, Depreciation of Property Used on Indian Reservations
Increased section 179, Increased Section 179 Deduction, Increased Section 179 Deduction, Increased Section 179 Deduction

Depreciation:

Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance

E

Empowerment zone assets, Rollover of Gain From Sale of Empowerment Zone Assets

Empowerment zone employment credit, Empowerment Zone Employment Credit

Empowerment zones, Empowerment Zones

Enterprise Communities, Enterprise Communities

Enterprise zone business:

Increased section 179 deduction, Enterprise zone business.
Tax-exempt bond financing, Enterprise zone business.

Exclusion of gain:

DC Zone assets, Capital Gain Exclusion for DC Zone Assets
Renewal community assets, Capital Gain Exclusion
Small business stock, Increased Exclusion of Gain From Qualified Small Business Stock

F

Fiscal year taxpayers, Fiscal year taxpayers., Fiscal year taxpayers.

Form:

5884, Claiming the credit.
8844, Claiming the credit., Claiming the credit.
8845, Claiming the credit.
8850, State certification required., State certification required.
8860, Qualified Zone Academy Bonds
8861, Claiming the credit.
8874, Claiming the credit.
8884, Claiming the credit.

Free tax services, How To Get Tax Help

H

Help (see Tax help)

I

Increased section 179 deduction, Increased Section 179 Deduction, Increased Section 179 Deduction, Increased Section 179 Deduction
Indian employment credit, Indian Employment Credit
Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations

L

Long-term family assistance recipient, Long-term family assistance recipient.

M

More information (see Tax help)

N

New markets credit, New Markets Credit

New York Liberty Zone, New York Liberty Zone

New York Liberty Zone:

Business employee credit, New York Liberty Zone Business Employee Credit
Defined, Area defined.
Leasehold improvement property, New York Liberty Zone Leasehold Improvement Property
Special depreciation allowance, Special Liberty Zone Depreciation Allowance

P

Publications (see Tax help)

Q

Qualified zone academy bonds, Qualified Zone Academy Bonds

Qualified zone property:

Increased section 179 deduction, Qualified zone property.
Tax-exempt bond financing, Qualified zone property.

R

Renewal Communities, Renewal Communities
Renewal community employment credit, Renewal Community Employment Credit
Replacement period extension, Extension of Replacement Period for Involuntarily Converted Property

S

Section 179, increased deduction, Increased Section 179 Deduction, Increased Section 179 Deduction, Increased Section 179 Deduction

Special Liberty Zone depreciation allowance, election not to claim, Election not to claim the Liberty Zone allowance.

Stock:

DC Zone business, DC Zone business stock.
Qualified community, Qualified community stock.
Qualified small business, Increased Exclusion of Gain From Qualified Small Business Stock

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax-exempt bond financing, Tax-Exempt Bond Financing
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

W

Welfare-to-work credit, Welfare-to-Work Credit
Work opportunity credit, Work Opportunity Credit

Index

A

B

C

D

E

F

H

I

L

M

N

P

Q

R

S

T

W