Name: J. K. Lasser's Your Income Tax 2013 By J. K. Lasser Institute
SKU: 9781118405215
Price: 5.35 USD
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J. K. Lasser's Your Income Tax 2013 Summary

J. K. Lasser's Your Income Tax 2013 by J. K. Lasser Institute

America's number one tax guide for professionals J.K. Lasser's Your Income Tax, Professional Edition 2013 is an essential guide for tax professionals. Filled with easy-to-use tax planning tips and strategies, this comprehensive guide arms you with the information needed to maximize your clients' tax savings. Completely updated with all the latest tax law changes, this guide makes preparing 2012 tax returns easier than ever. Provides professionals with the latest, most-up-to-date tax information Completely annotated to steer professionals to the case law and revenue rulings behind each section in the book Contains extended guidance for tax professionals, which leads to corresponding IRS code sections, regulations, and case law that supports the material covered Filled with the classic tax guidance that only J.K. Lasser can provide, this Professional Edition is the book of choice for serious tax professionals, from CPAs to financial advisors.

About J. K. Lasser Institute

J.K. Lasser Institute has been the premier publisher of consumer tax guides since 1939, when Jacob Kay Lasser first published Your Income Tax . Since then, the guide has been published continuously for over sixty years and read by over 39,000,000 people. The J.K. Lasser Institute also publishes several personal finance books, including Small Business Taxes, Home Owner's Tax Breaks, 1001 Deductions and Tax Breaks, Year-Round Tax Planning , and more. J.K. Lasser Institute spokespeople are regularly sought after as media tax experts. They regularly appear on such broadcast programs as CNBC, CNN, and Bloomberg TV. They are also often featured in numerous periodicals, including The Wall Street Journal, USA Today, Self Magazine, The New York Times, Newsweek and Reader's Digest .

What's New for 2012 xxv Key Tax Numbers for 2012 xxviii Looking Ahead to 2013 xxxi PART 1 FILING BASICS 1 Do You Have to File a 2012 Tax Return? 3 Filing Tests for Dependents: 2012 Returns 4 Where to File 5 Filing Deadlines (on or before) 6 Choosing Which Tax Form to File 8 1 Filing Status 9 PART 2 REPORTING YOUR INCOME 31 2. Wages, Salary, and Other Compensation 33 3 Fringe Benefits 50 4 Dividend and Interest Income 72 5 Reporting Property Sales 97 6 Tax-Free Exchanges of Property 139 7 Retirement and Annuity Income 154 8 IRAs 188 9 Income From Real Estate Rentals and Royalties 228 10 Loss Restrictions: Passive Activities and At-Risk Limits 245 11 Other Income 273 PART 3 CLAIMING DEDUCTIONS 295 12 Deductions Allowed in Figuring Adjusted Gross Income 297 13 Claiming the Standard Deduction or Itemized Deductions 306 14 Charitable Contribution Deductions 313 15 Itemized Deduction for Interest Expenses 337 16 Deductions for Taxes 353 17 Medical and Dental Expense Deductions 360 18 Casualty and Theft Losses and Involuntary Conversions 378 19 Deducting Job Costs and Other Miscellaneous Expenses 402 20 Travel and Entertainment Expense Deductions 416 21 Personal Exemptions 442 PART 4 PERSONAL TAX COMPUTATIONS 455 22 Figuring Your Regular Income Tax Liability 457 23 Alternative Minimum Tax (AMT) 461 24 Computing the Kiddie Tax on Your Child's Investment Income 469 25 Personal Tax Credits Reduce Your Tax Liability 475 26 Tax Withholdings 491 27 Estimated Tax Payments 498 PART 5 TAX PLANNING 505 28 Tax Planning Overview 507 29 Tax Savings for Residence Sales 511 30 Tax Rules for Investors in Securities 526 31 Tax Savings for Investors in Real Estate 544 32 Tax Rules for Investors in Mutual Funds 557 33 Educational Tax Benefits 565 34 Special Tax Rules for Senior Citizens 583 35 Members of the Armed Forces 592 36 How To Treat Foreign Earned Income 600 37 Planning Alimony and Marital Settlements 611 38 Household Employment Taxes (Nanny Tax) 618 39 Gift and Estate Tax Planning Basics 623 PART 6 BUSINESS TAX PLANNING 631 40 Income or Loss From Your Business or Profession 633 41 Retirement and Medical Plans for Self-Employed 660 42 Claiming Depreciation Deductions 670 43 Deducting Car and Truck Expenses 688 44 Sales of Business Property 702 45 Figuring Self-Employment Tax 708 PART 7 FILING YOUR RETURN AND WHAT HAPPENS AFTER YOU FILE 717 46 Filing Your Return 719 47 Filing Refund Claims, and Amended Returns 731 48 If the IRS Examines Your Return 735 PART 8 2012 TAX TABLE & EIC TABLE 747 2012 Tax Table 748 2012 Earned Income Credit Table (EIC) 766 PART 9 TAX LAW AUTHORITIES 785 Legislative Authorities Internal Revenue Code 787 Congressional Committee Reports 787 Administrative Authorities Treasury Regulations 787 Revenue Rulings 787 Other IRS Rulings and Releases 788 Judicial Authorities Court Decisions 788 U.S. Tax Court 788 Federal District Court 789 U.S. Court of Federal Claims 789 Court of Appeals Decisions 789 Supreme Court Decisions 790 States Within Court of Appeals Regions 790 PART 10 CITATIONS OF AUTHORITY 791 Key to Citations 793 Filing Basics 794 Citations to tax content for Parts 1--7 795 PART 11 PRACTICE BEFORE THE IRS 919 How Returns Are Examined 921 Audit Rules for Partnerships 928 The Time Limits Within Which the IRS Must Act for Additional Taxes 928 Filing Refund Claims 934 How To Arrange Closing Agreements and Compromises 938 How To Get the IRS's Opinion on a Tax Problem 939 Who May Practice Before the IRS 945 Tax Return Preparer Penalties 950 GLOSSARY 955 INDEX 961

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Sku

CIN1118405218G

ISBN 13

9781118405215

ISBN 10

1118405218

Title

J. K. Lasser's Your Income Tax 2013 by J. K. Lasser Institute

Author

J. K. Lasser Institute

Series

J. K. Lasser

Condition

Used - Good

Binding type

Hardback

Publisher

John Wiley & Sons Inc

Year published

20121226

Number of pages

1024

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

J. K. Lasser's Your Income Tax 2013 J. K. Lasser Institute

J. K. Lasser's Your Income Tax 2013 by J. K. Lasser Institute

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J. K. Lasser's Your Income Tax 2013 Summary

J. K. Lasser's Your Income Tax 2013 by J. K. Lasser Institute

About J. K. Lasser Institute

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