Citation Index - University of Illinois at Urbana–Champaign · 2016. 6. 10. · Index A B

2009 Index 607 I

Citation Index

Internal Revenue Code (IRC)

§1 … 365§11 … 365§11(b)(2) … 371§24(d) … 527§25 … 144§25(a)(2) … 149§25(c)(1)(B) … 144§25(d)(1) … 149§25(e)(1)(A) … 145§25(i) … 149§25A(i) … 154, 420§25A(i)(1) … 154§25A(i)(2) … 154§25A(i)(3) … 150§25A(i)(4) … 154§25A(i)(7) … 157§28 … 277§30B … 528§32 … 526§32(c)(2) … 262§36 … 528§38 … 512§38(c)(1) … 214§38(c)(4) … 214§39(a)(1) … 214§41 … 512§45(a)(2) … 193§45(b)(2) … 193§45(d) … 193§48(a)(5)(C) … 193§48(d)(1) … 193§51 … 218§51(b)(3) … 229§51(c)(4) … 214§51(d)(13) … 214§51(d)(14)(B)(i) … 215§51(d)(14)(B)(ii) … 217§51(d)(2) … 215§51(d)(7)(B)(2) … 229§51(e)(1)(B) … 229§51(f)(1) … 229§51(h)(1)(A) … 229§51(i) … 218§51(j) … 233§51(k)(1) … 233§51(k)(2) … 218§52 … 233, 512

§52(a) … 243§52(b) … 243§52(b)(1) … 434§53 … 512§54AA … 443§55(b)(4) … 367§55(e) … 275§55(e)(1)(D) … 367§56(a)(1) … 266§56(b)(1) … 266§56(d)(1)(A) … 266§56(d)(2)(A) … 266§56(d)(3) … 266§56(g) … 275§58(a) … 266§61 … 535, 542, 544–545§61(a)(12) … 245, 294, 515§67 … 366, 555§67(a) … 200§68 … 137, 366§72 … 541§72(p)(2) … 333, 335§72(t) … 327, 555, 571–572, 574§72(t)(2)(A)(ii) … 350§72(t)(2)(A)(iv) … 571–572§72(t)(2)(E) … 571§72(t)(4)(A)(ii)(I) … 571§72(t)(4)(A)(ii)(II) … 571§83(b) … 161§85 … 555§86 … 540§102 … 515§103 … 443§104 … 540, 542§105 … 531§108 … 170, 172, 246, 277, 515,

567§108(a)(1)(A) … 245§108(a)(1)(B) … 245§108(a)(1)(C) … 245§108(a)(1)(D) … 245§108(a)(1)(E) … 245§108(b) … 245§108(b)(5) … 246§108(c) … 246§108(f) … 174, 245§108(i)(3)(B) … 430§111(a) … 38§121 … 118–119, 123, 562§121(a) … 122§121(b)(4) … 118

§121(b)(4)(C)(i) … 118, 123§121(b)(4)(C)(ii)(I) … 122§121(b)(4)(C)(ii)(II) … 122§121(b)(4)(C)(ii)(III) … 123§121(d)(6) … 122§121(d)(7) … 123§126 … 471§143(m) … 149§143(m)(4)(E) … 149§151(d)(2) … 42§151(d)(3)(B) … 112§151(d)(3)(E) … 112§151(d)(3)(F) … 112§152 … 41§152(b)(1) … 42§152(b)(3)(B) … 42§152(c) … 50§152(c)(3)(A) … 45§152(c)(4) … 53§152(d)(2)(A) … 218§152(e) … 531§152(f)(2)(B) … 45§152(f)(3) … 57§162 … 210, 366, 518, 524, 546,

562, 577, 579–580, 582§162(a)(1) … 392§162(a)(3) … 284§162(f) … 200§163 … 562§163(g) … 145§163(h)(2)(A) … 202§163(h)(3) … 562§163(h)(3)(A) … 562§164 … 562§165 … 135, 518, 521, 530§165(a) … 135, 198§165(b) … 135§165(c) … 135§165(c)(2) … 200§165(c)(3) … 138§165(e) … 138§165(h)(1) … 137§165(h)(2) … 137§167 … 286, 546§168 … 512§168(k) … 201, 490§168(k)(4) … 512§170 … 558–560§170(b)(1)(A)(ii) … 332§170(b)(1)(G) … 262§170(b)(2) … 367

CODE SECTIONS

2009 Workbook

Copyrighted by the Board of Trustees of the University of Illinois. This information was correct when originally published. It has not been updated for any subsequent law changes.

608 2009 Index

§170(b)(2)(B)(i)(II) … 367§170(d)(2) … 367§170(f)(8)(A) … 559§172 … 518, 521§172(b)(1)(B)(i) … 242§172(b)(1)(F)(ii)(I) … 243§172(b)(1)(F)(ii)(II) … 244§172(b)(1)(F)(ii)(III) … 244, 469§172(b)(1)(F)(iii) … 522§172(b)(1)(G) … 244, 469§172(b)(1)(H) … 140, 242–243,

433§172(b)(1)(H)(i) … 432§172(b)(1)(H)(iv) … 522§172(b)(3) … 469§172(d)(4) … 200, 268§172(d)(4)(C) … 522§172(d)(5) … 268§172(d)(7) … 268§172(h) … 268§172(i)(3) … 469§179 … 169, 517§179(b)(6) … 201§180 … 459, 472§195(b)(1) … 470§196 … 214§199 … 235, 268, 367, 479§199(c)(4) … 479§199(d)(3) … 480, 483§199(d)(3)(A)(ii) … 481§199(d)(3)(B) … 483§199(d)(3)(C) … 480§199(d)(3)(D) … 480§213 … 574§213(d)(1)(C) … 131§215 … 533§217 … 555§219 … 573§223(b)(7) … 125§223(b)(8)(A) … 127§223(d)(2)(A) … 131§223(d)(2)(B) … 130§223(d)(2)(C) … 130§223(d)(2)(C)(ii) … 130§262 … 579§263 … 210§263(a) … 170§263(a)(1) … 208§263(g) … 454§263A … 208§263A(e)(4) … 460, 469§266 … 166§267 … 279–280, 282–283, 289§267(a)(1) … 285§267(a)(2) … 282

§267(b) … 280, 282, 295, 304, 317§267(g) … 285§269 … 275§274 … 577, 580§274(d)(4) … 202§274(n) … 581§274(n)(3)(B) … 581§280(a)(1) … 209§280(a)(1)(E) … 209§280A … 284§280A(g) … 284§280C(a) … 229§280F(c) … 202§280F(d)(5) … 200§301 … 365§302(b) … 311§311(b) … 388§318 … 279, 281, 289§331 … 397§331(a) … 391§332 … 397§334(a) … 397§336 … 397§336(a) … 391§336(d)(1) … 397§336(d)(1)(A) … 282§336(d)(2) … 397§336(d)(2)(A) … 183§337 … 397§351 … 182, 381–382§351(b) … 374§357(c) … 379§368(c) … 381§381 … 275§382(n) … 275§401 … 555§401(a) … 333§401(a)(4) … 332§401(a)(9) … 346§401(a)(9)(C) … 349§401(a)(9)(H) … 117§401(a)(26) … 332§401(g) … 332§402(c)(11) … 360§402(e)(4)(A) … 362§403(b) … 332§404 … 531§408 … 555§408(a)(3) … 328§408(d)(3)(c)(ii) … 345§408(e)(2) … 328§408(m) … 328§408A(c)(3) … 114§408A(c)(5) … 115§408A(d)(1) … 115

§408A(d)(3)(A)(ii) … 115§408A(d)(3)(A)(iii) … 114–115,

319§408A(d)(3)(F) … 327§410(b) … 332§414(m) … 243§414(o) … 243§414(v)(6)(C) … 343§416 … 332§419(e) … 286§422 … 161§423(c) … 160§441(i)(1) … 365§448(a) … 367§448(b) … 367§448(c)(2) … 243, 367, 434§448(c)(3)(D) … 367§448(d)(2) … 371–372§451 … 468, 543§451(d) … 465–466, 468§453 … 287, 289§453(e)(5) … 288§453(e)(8) … 289§453(f)(2) … 289§457(e)(18) … 343§461 … 529, 531§465 … 367, 517§469 … 134, 367, 391, 517, 568–

569§469(c)(7)(B) … 134§469(c)(7)(B)(ii) … 134§469(c)(7)(C) … 133–134§469(g)(1)(B) … 283§469(h) … 213§475 … 517, 525§475(f) … 520§481 … 525§483 … 289–290§501(c)(3) … 174, 332§529 … 421§529(e)(3)(B)(ii) … 155§530 … 394§531 … 369§532(a) … 369§532(c) … 370§533(a) … 370§533(b) … 370§535 … 369§535(a) … 370§535(c) … 370§535(c)(2)(B) … 370§537(a)(2) … 370§537(b)(1) … 370§541 … 371§547 … 371

2009 Workbook


2009 Index 609 I

§691 … 486§691(a)(2) … 347§691(c) … 362, 486, 488§704 … 433, 517§707(b) … 318§707(b)(1) … 295, 304§721(a) … 390§721(d) … 390§731 … 391§731(a) … 390§732(b) … 180§737 … 390§752(a) … 390§752(b) … 390§1001 … 391§1012 … 378, 490§1012(c) … 166§1012(d) … 166§1014 … 160, 487§1014(a)(1) … 175, 486§1017 … 171, 246§1031 … 168, 294, 563–564§1031(d) … 490§1031(f) … 565§1031(f)(2)(C) … 565§1031(f)(4) … 565§1041 … 285§1041(a) … 285§1041(c) … 285§1091 … 162§1092 … 454§1211 … 137, 367§1212 … 367§1212(b) … 253§1221 … 451, 517, 519–520, 558§1221(1) … 173§1221(a)(3)(B) … 558§1221(a)(7) … 453§1221(b)(2)(A) … 452§1222 … 558§1223(11) … 487§1231(b)(3)(A) … 487§1231(b)(3)(B) … 487§1239 … 282, 286, 390§1244 … 186§1245 … 169, 174§1250 … 174, 489§1255 … 471§1256 … 453–454§1256(b) … 453§1256(f)(5) … 453§1271(a) … 188§1274 … 289§1311 … 144§1341 … 137, 144

§1361 … 525, 566§1361(d)(3) … 387§1361(d)(4) … 387§1362 … 566§1362(d)(3) … 386§1366 … 433, 523, 525§1366(f)(2) … 384§1367(b)(3) … 186§1368(e)(3) … 386§1371(b) … 275§1374 … 383–384, 432, 525§1374(b)(2) … 384§1374(d)(2)(A)(ii) … 385§1374(d)(6) … 385§1374(d)(7) … 383§1375(a)(1) … 386§1382(b) … 480, 483§1382(c) … 480§1398 … 516§1401 … 535, 555, 577§1402 … 475, 535, 577§1402(a) … 457, 578§1402(a)(1) … 197, 474§1402(b) … 457, 578§1504(a) … 276, 305§1561 … 307§1563(a) … 233, 305§1563(d)(1)(B) … 305§1563(d)(2)(B) … 307§2001 … 539§2031 … 486§2032 … 488§2038 … 539§2511 … 539§2518 … 348, 360, 362§3121 … 537§3121(d) … 538§3306(b)(1) … 233§3402(s) … 206§3505 … 102§4974 … 346§6012(a)(2) … 368§6013 … 580§6015 … 547, 550§6015(f) … 548§6020 … 368, 574§6043(a)(1) … 388§6043(c) … 383§6050I … 557§6050I(a) … 557§6062 … 368§6072(b) … 368§6081(b) … 368§6110(k)(3) … 347§6164 … 271

§6221 … 567§6231 … 567§6320 … 535§6330 … 535§6401 … 512§6501 … 557§6501(a) … 38, 557§6501(e)(1)(A) … 199§6511 … 144§6601(b)(4) … 371§6651 … 574, 577§6654 … 574§6662 … 78, 540, 560, 577§6662(a) … 199, 545§6662(b)(1) … 78§6662(b)(2) … 78§6663(a) … 38§6672 … 98, 535–536§6672(a) … 98§6672(d) … 99§6673 … 545§6694(a) … 3§6694(b) … 3§6698(b)(1) … 413§6699(b) … 413§6701(a)(1) … 38§6701(b) … 38§6721 … 557§6722 … 557§6871 … 514§7206 … 575§7405 … 543§7422 … 559, 567§7426 … 556§7454 … 574§7491 … 574§7520 … 177§7525 … 105, 551§7525(a)(1) … 105§7602 … 551§7604 … 551§7701 … 535, 566§7701(a)(30) … 141§7872 … 291–292§7872(c) … 380§7872(c)(2) … 292, 380§7872(c)(3) … 293§7872(e) … 380§7872(f)(7) … 292

2009 Workbook


610 2009 Index

Treasury Decisions

9167 … 5379436 … 1

Treasury Regulations

§1.11-1(b) … 366§1.14-5(a)(2) … 178§1.52-1 … 233§1.61-6(a) … 195§1.104-1(c) … 542§1.125-3(p) … 145§1.152-4 … 50§1.152-4(e)(5) … 49§1.162-12 … 209§1.162-6 … 209§1.162-7(b)(3) … 392, 524§1.165-1 (a) … 135§1.165-7 … 522§1.165-8(a)(2) … 138§1.165-8(c) … 522§1.165-8(d) … 138§1.166-2(c)(2) … 212§1.168-2(d)(3) … 173§1.170A-14(h)(3)(i) … 561§1.172-5(a)(2)(ii) … 262§1.199-1(d)(3)(i) … 482§1.199-3(e)(1) … 479§1.199-4(e) … 237§1.199-4(f) … 236§1.199-6 … 483§1.199-6(b) … 483§1.199-6(c) … 480§1.199-6(d) … 480§1.199-6(l) … 482–483§1.199-6(m) … 483§1.212-1(p) … 200§1.263A-1 … 208§1.263A-3(b) … 208§1.266-1(b)(1)(i) … 166§1.266-1(b)(1)(ii) … 167§1.267(c)-1(a)(4) … 280§1.274-6(T)(b) … 202§1.280F-7 … 203§1.351-1(a)(1) … 374, 381§1.351-1(a)(1)(ii) … 382§1.351-3 … 382§1.401(a)(4)-11(g) … 332§1.401(a)(9)-3, A-3(b) … 355§1.401(A)(9)-4 … 351§1.401(a)(9)-4 … 358§1.401(a)(9)-4, A-1 … 351§1.401(a)(9)-4, A-4(a) … 348, 352

§1.401(a)(9)-5 … 351§1.401(a)(9)-5, A-2 … 350§1.401(a)(9)-5, A-5(a)(1) … 356§1.401(a)(9)-5, A-5(c)(2) … 355§1.401(a)(9)-5,A-7(c)(3) … 359§1.401(a)(9)-8, A-2(a)(2) … 348,

362§1.401(a)(9)-8,A-2(a)(2) … 357,

362§1.401(a)(9)-9, A-2 … 349§1.401(a)(9)-9, A-3 … 349§1.401(a)9-4(A-4)(a) … 362§1.401(c)-2, A-13(a) … 362§1.402(a)(9)-5, A-5(a)(2) … 354§1.402(a)-1(b)(1)(i) … 362§1.403(b)-4(c)(3)(i) … 344§1.403(b)-4)(c)(3)(iv) … 344§1.408-8, A-5(a) … 355§1.408A-6,A-14(b) … 361§1.446-4 … 452§1.451 … 468§1.451(a) … 37§1.451-6 … 465–466§1.451-6(a)(1) … 465, 468§1.451-6(b)(2) … 467§1.461-1(a)(3) … 38§1.461-4(g)(3) … 529§1.461-5(b)(1) … 529§1.469-4(d)(5)(ii) … 568§1.469-7 … 294§1.533-1(a)(2) … 370§1.537-1(b)(1) … 370§1.537-2(b) … 370§1.537-2(c) … 370§1.704-1(d)(2) … 181§1.732-1(b) … 180§1.1012-1(e) … 165§1.1017-1 … 246§1.1221-2 … 451§1.1221-2(a) … 452§1.1221-2(f)(1) … 453§1.1221-2(f)(2)(ii) … 453§1.1221-2(f)(4) … 453§1.1221-2(g)(2)(ii) … 454§1.1221-2(g)(2)(iii) … 454§1.1239-1 … 286§1.1301-1 … 460§1.1301-1(d)(1) … 461§1.1301-1(d)(2) … 461§1.1301-1(e)(1)(i) … 460§1.1301-1(e)(1)(ii)(B) … 461§1.1301-1(e)(2)(i) … 461§1.1301-1(e)(ii) … 461§1.1362-2(c)(5)(ii)(B)(2) … 386§1.1366-3(a) … 392

§1.1366-4(b) … 384§1.1367(c)(2) … 189§1.1367-1(e) … 183, 186§1.1367-1(f) … 184–185§1.1367-2 … 188, 190§1.1368-1(f)(3) … 386§1.1368-1(f)(5) … 386§1.1374-10(b)(4) … 384§1.1374-4(d) … 526§1.1502-21 … 276§1.1502-36 … 277§1.6012-2(a) … 368§1.6012-2(a)(2) … 368, 389§1.6017-1(b) … 457§1.6043-1(b)(1) … 388§1.6050I-1(e) … 557§1.6060-1 … 2§1.6081-3 … 368§1.6107-1 … 2§1.6109-2 … 2§1.6662-3(b)(3) … 211§1.6662-4(g) … 211§1.6664 4(c)(1) … 7§1.6664-4(b)(1) … 7§1.6664-4(c)(1)(ii) … 7§1.6695-1(a) … 2§20.2031-1(b) … 486§31.3121(b)(10)-2(b) … 537§31.3121(b)(10)-

2(d)(3)(iii) … 537§31.6302-1(h)(2)(ii) … 369§301.6011-5 … 368§301.6231(a)(3)-1(a)(4) … 567§301.6721-1(c)(2) … 557§301.7216-1 (b)(4)(i) … 16§301.7216-3(a)(3) … 19§301.7701-15(a)(1) … 5§301.7701-2(c)(2) … 535§301.7701-2(c)(iv) … 369§301.7701-3(c)(1)(i) … 566§301.9100-2 … 165§301.9100-3 … 324

Temporary Treasury Regulations

§1.25-2T(d)(2) … 149§1.25-3T(d) … 144§1.448-1T(e)(5)(vii) … 372§1.469-2T(d)(6) … 182, 185§1.469-5T … 213§1.469-5T(a) … 570§1.469-5T(e)(3)(i) … 570§1.469-5T(e)(3)(ii) … 570§1.1041-1T(b)(Q-7) … 285§1.1041-1T(e) … 285

REGULATIONS

2009 Workbook


2009 Index 611 I

Proposed Treasury Regulations

§1.263(a)-3(f)(3) … 210§1.1301-1(b) … 460

Acar v. Comm’r … 520Agarwal v. Comm’r … 133Allied-Signal, Inc. v. Comm’r … 200Atwood v. Comm’r … 542Balfour Land Company, L.P. v.

U.S. … 478Basalyk v. Comm’r … 208Bassing III v. U.S. … 567Benz v. Comm’r … 571Biedenharn Realty Co. v. U.S. … 519Bledsoe v. U.S. … 197Bot v. Comm’r … 535Bowlen and Bowlen v. U.S. … 99Bramlette Building Corp., Inc. v.

Comm’r … 395Brounstein v. U.S. … 100Bruzewicz and Prossnitz v.

U.S. … 559Burley v. Comm’r … 579C. Bean Lumber Transport, Inc. v.

U.S. … 493Carranza v. Comm’r … 540Cartier v. Comm’r … 208Chambers v. Comm’r … 541Chaney v. Comm’r … 207Colquitt v. Comm’r … 542Comm’r v. Banks … 540Comm’r v. Duberstein … 545Comm’r v. Flowers … 579Comm’r v. Groetzinger … 535Costa v. Comm’r … 208Dean v. Comm’r … 542Dean v. IRS … 267DeBoer v. Comm’r … 280Donald Palmer Co., Inc. v.

Comm’r … 394Drye v. U.S. … 556DT Floormasters, Inc. v. U.S. … 556Dunn & Clark, P.A. v. Comm’r … 394Electric & Neon, Inc. v.

Comm’r … 395Elliotts, Inc. … 395Elsayed v. Comm’r … 580Ernest Badaracco, Sr. et al. v.

Comm’r … 37–38Esser, P.C. v. U.S. … 395Estate of Barnett v. U.S. … 539Estate of Tompkins v. Comm’r … 486

Evers v. Comm’r … 574Fadeley v. Comm’r … 207Fasken v. Comm’r … 196Fletcher v. U.S. … 543Furey v. Comm’r … 517Gale W. Greenlee, Inc. v. U.S. … 395Gallenstein v. U.S. … 176Garnett v. Comm’r … 569Garrison v. Comm’r … 208Garza-Martinez v. Comm’r … 572Gephardt v. U.S. … 101Ghosn v. Comm’r … 394Gustafson’s Dairy, Inc. v.

Comm’r … 371Haber v. Comm’r … 395Haubrich v. Comm’r … 533Helvering v. Am. Dental Co. … 516Helvering v. Campbell … 163Hochstein v. U.S. … 101In re Broadus … 514In re Graves … 516Inja Land Com., Ltd. v.

Comm’r … 197Ioane v. Comm’r … 208Iske v. Comm’r … 196J.P. McWilliams v. Comm’r … 163Jackson v. Comm’r … 379Jacobs v. Comm’r … 395James v. U.S. … 199Jarret et al. v. Comm’r … 577Jeffrey B. Fleck Co. v. U.S. … 394Joly v. Comm’r … 394Jones v. Comm’r … 558Joseph M. Grey Public Accountant,

P.C. v. Comm’r … 394Joseph Radtke, S.C. v. U.S. … 395Judd v. First Federal Savings and

Loan Ass’n of Indianapolis … 556

Karp et al. v. Comm’r … 547Kerzner v. Comm’r … 523Kinnie v. U.S. … 99Kiva Dunes Conservation LLC, et al.

v. Comm’r … 560Krahenbuhl v. Comm’r … 395Kroll v. Comm’r … 580Langer v. Comm’r … 395Lessinger v. Comm’r … 379Littriello v. U.S. … 535Litwin v. U.S. … 190Logal v. U.S. … 536Maimon v. Comm’r … 538Maine v. U.S. Dept. of the

Interior … 551Martin Ice Cream Co. v.

Comm’r … 390

Martinez v. Comm’r … 544Mayo Foundation for Medical

Education and Research v. U.S. … 537

McNamee v. IRS … 535Medical Practice Solutions LLC et al.

v. Comm’r … 535Menard Inc. et al. v. Comm’r … 524Menard, Inc. v. Comm’r … 393Mitchell v. Comm’r … 580MMC Corp. et al. v. Comm’r … 525Nelson, et al. v. Comm’r … 466Newark Morning Ledger Co. v.

U.S. … 563Njenge and Rachel v. Comm’r … 562Nu-Look Design, Inc. v.

Comm’r … 394O’Gilvie v. U.S. … 542O’Meara v. Comm’r … 548Ocmulgee Fields, Inc. v.

Comm’r … 564Ordlock v. Comm’r … 547Oren v. Comm’r … 523Peracchi v. Comm’r … 379Pine Creek Farms, LTD v.

Comm’r … 455Place v. Comm’r … 284Plotinsky v. Comm’r … 515Prussner v. U.S. … 559Rainbow Tax Service, Inc. v.

Comm’r … 372Ray v. Comm’r … 474Rice v. Comm’r … 519Rodriguez v. Comm’r … 207Rowden v. Comm’r … 208Roytburd v. Comm’r … 545Santa Fe Pacific Gold Company and

Subsidiaries v. Comm’r … 208Security First National Bank of Los

Angeles … 163Seggerman Farms, Inc. v.

Comm’r … 380Senra v. Comm’r … 473, 568Senulis, Jr. v. Comm’r … 582Smith v. Comm’r … 379Spicer Accounting v. U.S. … 395Spitz v. U.S. … 200Starnes v. Comm’r … 573Steele v. Comm’r … 535Stephens v. Comm’r … 200Sunleaf v. Comm’r … 550Technalysis Corp. v. Comm’r … 370Teruya Bros., Ltd. & Subs. v.

Comm’r … 565Thompson v. U.S. … 570Tilley v. Comm’r … 574

COURT CASES

2009 Workbook


612 2009 Index

Townsend … 395U. S. v. Diamond … 518U. S. v. Rineer and Washington … 536U.S. v. Boyle … 7U.S. v. Clarke … 575U.S. v. Scholl … 131U.S. v. Textron Inc., et al. … 551Underwood v. Comm’r … 523Velvet Horn, Inc. v. Comm’r … 284Veterinary Surgical Consultants, PC

v. Comm’r … 394Vines v. Comm’r … 518Waldman v. Comm’r … 200Ward v. Comm’r … 49Welter v. Comm’r … 455Woody v. Comm’r … 208Wuebker v. Comm’r … 474Yang v. Comm’r … 545

54-339 … 13256-264 … 16656-406 … 16358-66 … 58158-436 … 48659-121 … 19659-221 … 57859-259 … 38161-119 … 49261-185 … 19964-289 … 486–48765-80 … 38965-254 … 20068-291 … 19668-629 … 37869-297 … 36271-50 … 28071-86 … 39571-475 … 16672-112 … 13873-361 … 39574-44 … 39574-145 … 46674-175 … 26675-11 … 48875-330 … 37175-361 … 48777-17 … 13877-201 … 16377-414 … 19780-235 … 37882-83 … 39582-102 … 332

83-130 … 13186-57 … 26587-44 … 241, 27591-55 … 46893-86 … 58295-5 … 39199-7 … 2002003-127 … 4552004-59 … 5662004-71 … 2652004-72 … 2652004-74 … 2652006-26 … 3632009-9 … 137–138, 5212009-15 … 566

77-29 … 13277-37 … 38279-24 … 16699-17 … 5202003-61 … 5492006-22 … 4802008-14 … 2122008-35 … 16, 20–21, 232008-50 … 331, 334–3352008-54 … 4912008-59 … 3172008-65 … 5122008-66 … 1572008-72 … 2012009-11 … 82009-12 … 2062009-19 … 5222009-20 … 137, 5212009-24 … 201–2022009-26 … 242, 267

Chief Counsel Advice

200925041 … 531

IRS Fact Sheets

FS-2008-25 … 392

IRS Letter Rulings

7743007 … 4887805008 … 4888822064 … 4769405007 … 381

9637004 … 474200242044 … 355200317041 … 357200317043 … 357200317044 … 357200325002 … 475200438044 … 360200610026 … 358, 364200615032 … 355200621020 … 355200634068 … 361200644031 … 355200812024 … 54200834016 … 530200838011 … 480, 483200843015 … 480200843016 … 480200843023 … 480200849019 … 348, 364200852022 … 480

IRS News Releases

IR-2008-113 … 528IR-2009-17 … 109IR-2009-26 … 239IR-2009-41 … 86IR-2009-56 … 110IR-2009-69 … 528

IRS Notices

87-16 … 11589-55 … 465, 4682004-50 … 1252006-108 … 4752007-7 … 3602008-4 … 892008-5 … 582008-11 … 12008-12 … 12008-13 … 1, 82008-18 … 2102008-46 … 12008-51 … 1312008-52 … 1312008-59 … 127, 1312009-3 … 3312009-12 … 4242009-27 … 4352009-28 … 217, 4352009-40 … 1932009-47 … 4682009-53 … 4392009-69 … 215, 217

REVENUE RULINGS

REVENUE PROCEDURES

OTHER IRS RELEASES

2009 Workbook


2009 Index 613 I

IRS Memorandum

AM2008-013 … 518

Technical Advice Memoranda

200602034 … 563200846021 … 531

Internal Legal Memoranda

200834019 … 529200911006 … 563200911007 … 562

IRS Publications

5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree … 12

15, (Circular E) Employer’s Tax Guide … 213

15-A, Employer’s Supplemental Tax Guide … 206

15-B, Employer’s Tax Guide to Fringe Benefits … 204

225, Farmer’s Tax Guide … 461463, Travel, Entertainment, Gift,

and Car Expenses … 203501, Exemptions, Standard

Deduction, and Filing Information … 41, 46–47, 53–54

504, Divorced and Separated Individuals … 53

523, Selling Your Home … 96, 149525, Taxable and Nontaxable

Income … 95529, Miscellaneous

Deductions … 95536, Net Operating Losses (NOLs)

for Individuals, Estates, and Trusts … 239, 244, 264, 267

537, Installment Sales … 287542, Corporations … 269, 271, 274544, Sales and Other Dispositions

of Assets … 135, 283, 295550, Investment Income and

Expenses … 455575, Pension and Annuity

Income … 96590, Individual Retirement

Arrangements … 96, 324–325, 344, 346, 349–350, 353–356, 361, 413

908, Bankruptcy Tax Guide … 97925, Passive Activity and At-Risk

Rules … 213936, Home Mortgage Interest

Deduction … 202950, Introduction to Estate and Gift

Taxes … 539969, Health Savings Accounts and

Other Tax-Favored Health Plans … 131

970, Tax Benefits for Education … 157

1546, Taxpayer Advocate Service – Your Voice at the IRS. … 97

3744, IRS Strategic Plan … 694128, Tax Impact of Job

Loss … 95–96, 5554134, Low Income Taxpayer Clinic

List … 984492, Information for Taxpayers

Affected by Hurricanes Katrina, Rita, and Wilma … 242

4492-A, Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes … 242

4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas … 155, 242

4535, Identity Theft Prevention and Victim Assistance … 579

4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments … 515

4693, Office of Professional Responsibility Who We Are; What We Do … 33

2009 Workbook


614 2009 Index

IRS Forms

706, United States Estate (and Generation-Skipping Transfer) Tax Return … 38, 175, 488

709, United States Gift (and Generation-Skipping Transfer) Tax Return … 38

843, Claim for Refund and Request for Abatement … 87

911, Request For Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) … 97

941, Employer’s QUARTERLY Federal Tax Return … 435

943, Employer’s ANNUAL Federal Tax Return for Agricultural Employees … 435

944, Employer’s ANNUAL Federal Tax Return … 435

966, Corporate Dissolution or Liquidation … 388

982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) … 170–171, 245

990, Return of Organization Exempt from Income Tax … 70

990-EZ, Short Form Return of Organization Exempt from Income Tax … 70

990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ … 76

990-T, Exempt Organization Business Income Tax Return … 330

1040, U.S. Individual Income Tax Return … 248

1040-ES, Estimated Tax for Individuals … 111

1040X, Amended U.S. Individual Income Tax Return … 243

1041, U.S. Income Tax Return for Estates and Trusts … 243

1045, Application for Tentative Refund … 243, 254, 259, 523

1065, U.S. Return of Partnership Income … 181, 213

1098, Mortgage Interest Statement … 145

1098-C, Contribution of Motor Vehicles, Boats, and Airplanes … 78

1098-T, Tuition Statement … 150, 155

1099-B, Proceeds From Broker and Barter Exchange Transactions … 453

1099-C, Cancellation of Debt … 96, 170–171, 173, 515

1099-DIV, Dividends and Distributions … 159, 294

1099-G, Certain Government Payments … 92, 426

1099-INT, Interest Income … 6, 921099-MISC, Miscellaneous

Income … 921099-OID, Original Issue

Discount … 871099-PATR, Taxable Distributions

From Cooperatives … 4791099-SA, Distributions From an

HSA, Archer MSA, or Medicare Advantage MSA … 124

1120, Schedule O, Consent Plan and Apportionment Schedule for a Controlled Group … 307

1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts … 242

1120X, Amended U.S. Corporation Income Tax Return … 243, 269

1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback … 271

1139, Corporation Application for Tentative Refund … 243, 269, 271

2106, Employee Business Expenses … 190, 317

2120, Multiple Support Declaration … 64

2848, Power of Attorney and

Declaration of Representative … 11

3800, General Business Credit … 443

3949-A, Information Referral … 89

4684, Casualties and Thefts … 1434797, Sales of Business

Property … 135, 169, 194, 479, 520

4835, Farm Rental Income and Expenses … 477

4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. … 88, 96

5405, First-Time Homebuyer Credit … 423

5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information … 124

5695, Residential Energy Credits … 439

5884, Work Opportunity Credit … 229

6198, At-Risk Limitations … 1827004, Application for Automatic

Extension of Time to File Certain Business Income Tax, Information, and Other Returns … 368

8038-CP, Return for Credit Payments to Issuers of Qualified Bonds … 443

8275, Disclosure Statement … 3, 212

8275-R, Regulation Disclosure Statement … 3, 212

8283, Noncash Charitable Contributions … 6

8332, Release of Claim to Exemption for Child of Divorced or Separated Parents … 48

8396, Mortgage Interest Credit … 145

8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service … 35

8582, Passive Activity Loss Limitations … 134

FORMS & SCHEDULES

2009 Workbook


2009 Index 615 I

8594, Asset Acquisition Statement Under Section 1060 … 175, 489

8606, Nondeductible IRAs … 262, 321

8812, Additional Child Tax Credit … 417

8828, Recapture of Federal Mortgage Subsidy … 149

8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit … 193

8850, Pre-Screening Notice & Certification Request for Work Opportunity Credit … 214

8863, Education Credits … 151, 155

8880, Credit for Qualified Retirement Savings Contributions … 262

8889, Health Savings Accounts (HSAs) … 124

8903, Domestic Production Activities Deduction … 238, 482–483

8911, Alternative Fuel Vehicle Refueling Property Credit … 443

8912, Credit to Holders of Tax Credit Bonds … 443

8936, Qualified Plug-in Electric Drive Motor Vehicle Credit … 401, 442

T, Timber … 167TD F 90-22.1, Report of Foreign

Bank and Financial Accounts … 103

W-2G, Certain Gambling Winnings … 132

W-4P, Withholding Certificate for Pension or Annuity Payments … 415

IRS Schedules

990, Schedule A, Public Charity Status and Public Support … 75

990, Schedule B, Schedule of Contributors … 75

990, Schedule C, Political Campaign and Lobbying Activities … 74–75

990, Schedule D, Supplemental Financial Statements … 75

990, Schedule E, Schools … 75990, Schedule F, Statement of

Activities Outside the United States … 74–75

990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities … 75

990, Schedule H, Hospitals … 74, 76

990, Schedule I, Grants and Other Assistance to Organizations, Governments and Individuals in the U.S. … 75

990, Schedule J, Compensation Information … 73, 75

990, Schedule K, Supplemental Information on Tax-Exempt Bonds … 74–76

990, Schedule L, Transactions with Interested Persons … 73, 75

990, Schedule M, Noncash Contributions … 74–75

990, Schedule N, Liquidation, Termination, Dissolution or Significant Disposition of Assets … 75

990, Schedule O, Supplemental Information to Form 990 … 75

990, Schedule P, Related Organizations and Unrelated Partnerships … 75

990, Schedule R, Related Organizations and Unrelated Partnerships … 74

1040, Schedule A, Itemized Deductions … 132

1040, Schedule B, Interest and Ordinary Dividends … 102

1040, Schedule C, Profit or Loss from Business … 203

1040, Schedule D, Capital Gains and Losses … 120, 160

1040, Schedule E, Supplemental Income and Loss … 92, 194, 477

1040, Schedule F, Profit or Loss from Farming … 194, 213

1040, Schedule J, Income Averaging for Farmers and Fishermen … 460

1040, Schedule L, Standard

Deduction for Certain Filers … 427

1040, Schedule SE, Self-Employment Tax … 213

1041, Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc. … 268

1065, K-1, Shareholder’s Share of Income, Deductions, Credits, etc. … 294

2009 Workbook


616 2009 Index

Index

§501(c)(3) organizations. See Tax-exempt organizations

§529 plans … 421

Abandonmentdefined … 135

Abusive schemes. See Tax fraudAccountant-client privilege

limitations … 105tax advice … 105

Accounting methodchange

taxable built-in gain … 525Accumulated earnings tax … 369, 371Adopted child

citizenship or residency test … 42defined … 44qualifying relative … 57

AFR. See Applicable federal rateAge test

qualifying child … 45Alimony

deductibility … 533Alternative minimum tax. See AMTAlternative tax NOL. See ATNOLAmerican Jobs Creation Act of

2004 … 460American opportunity credit. See

CreditsAmerican Recovery and Reinvestment

Act of 2009 (ARRA) … 95, 150, 193, 242, 383, 414

AMTcorporate

adjustments … 275NOL … 275

corporation … 367exemption amounts … 429expiring provisions … 446income averaging impact … 461individual

adjustmentsNOL … 266

Applicable federal rate (AFR) … 290, 380

Appraisalstax fraud … 87

Archer Medical Savings Account (MSA)

qualifying child … 54ARRA. See American Recovery and

Reinvestment Act of 2009Asset allocation

farm sale … 489ATNOL … 266

compared to NOL … 266corporate … 275

Audits2008 statistics … 822009 issues … 80avoiding CP2000 Notice … 92correspondence … 78

CP2000 … 92CP2057 … 92

enforcement results … 89large and mid-size businesses … 85

Tier I issues … 85Tier II issues … 85Tier III issues … 86

penalty assessment process … 7Automated collection system … 553

Bank Secrecy Act (BSA) … 36Bankruptcy … 96–97

basis reduction … 172tax refund subject to

turnover … 516unpaid tax debt interest … 514

Basis … 159business property … 169

adjustments … 170business property converted to

personal … 169corporations … 169partnership … 170sole proprietorship … 169

C corporationdistributed property … 182

cancellation of debt … 170casualty loss effect … 167constructed property … 170corporate stock … 162debt forgiveness

order of reduction … 171depreciation recapture … 169farm machinery … 490

gifted property … 177life estate … 177

inherited property … 175alternate valuation date … 176community property

state … 176jointly-held property … 176

installment obligations … 175investment property … 159IRD property … 176irrevocable trusts … 180like-kind exchange … 168limited reduction

bankruptcy/insolvency … 172mutual fund … 163

average cost method … 164double-category averaging

method … 165FIFO method … 164single-category averaging

method … 164specific identification

method … 164partnership

inside … 181liquidation … 180ordering rules … 181outside … 181property … 180

personal property converted to business … 169

property contributed to C corporation … 182

real property … 166acquisition costs … 166

reductionsordering rules … 173

S corporation … 183election to reduce basis … 184loan repayment … 188loans … 186

ordering rules … 186stock … 183

ordering rules … 183stock … 159

average cost method … 166cost of acquiring … 159dividend reinvestment

plan … 166employee stock purchase

plan … 160employment related … 160

NUMBERS

A

B

2009 Workbook


2009 Index 617 I

incentive stock option … 161nonqualified stock

option … 160restricted stock option … 161wash sale … 162

timber … 167trust property … 179unimproved real estate

carrying costs election … 166vacation home … 167vacation rental … 168

Beneficiaryestate

stock ownershiprelated party … 281

See also IRAtrust


Bonus depreciation. See DepreciationBoot

farm machinery exchange … 491Brother-sister controlled

group … 305, 307related party … 306

Build America bonds … 443Built-in gain … 383

installment sale … 384recapture period … 432S election … 384tax rate … 383

C corporation … 365built-in gain. See Built-in gaincalculating taxable income … 366conversion to LLC … 389

liquidation distribution … 391conversion to S

corporation … 383–384earnings and profits … 370

distributionincome tax liability … 387

liquidation … 397NOL … 268

adjustments … 268affiliated group … 276carrybacks … 269carryforwards … 274consolidated return … 276extending time to pay tax … 271ownership changes … 274S election … 275

penalty taxes … 369reasonable compensation … 391

court cases … 393factors used to determine … 392

S electionbuilt-in gain. See Built-in gain

taxes compared to individual … 367

Call optionhedging … 451

Cancellation of debtbasis … 170order for basis reduction … 171

Cancellation of debt income (CODI) … 294, 430

Capital gainsale of excess lots … 519

Capital gains2011 tax rates … 111

Capitalizationrequirements … 209

Carrying costs … 166Cash for Clunkers program … 444Casualty and theft loss

NOL … 243Censure. See Circular 230Charitable contribution

preservation easement … 559Charitable contributions

conservation easement … 560corporation limitation … 367expiring provisions … 446

Child tax credit. See CreditsChild. See DependentCircular 230 … 9, 26–27

due diligence … 36knowledge of client omission … 37sanctions … 33

aggravating factors … 34censure … 34disbarment … 34mitigating factors … 34reprimand … 34suspension … 34–35

Citizen or resident test. See DependentClient

screening checklist … 32CNOL

consolidated return … 276COBRA … 435–436Commodity futures contract

hedging … 451Compensation

reasonable … 391court cases … 393

Compliance activitiesFY 2008 … 554

Conduit trust … 351, 359, 364Conflict of interest

between advocate and witness … 27

between clients … 26between preparer and client … 27client notification letters … 28

related taxpayers … 28consent waiver … 27rules … 26types … 26

Consent letter. See Tax return information

Conservation reserve program. See CRP

Consolidated net operating loss. See CNOL

Consolidated tax return … 305Consumer Assistance to Recycle and

Save Program … 444Cooperatives

§199 effect … 479DPAD … 480

reporting to patrons … 483members

DPAD … 481per-unit retains payments in money

(PURPIM) … 480QPAI … 480wages … 480

Corporate equity reduction transactions

NOL … 268Corporation

§351 transfersbusiness purpose … 381filing requirements … 382recordkeeping … 382

built-in gain. See Built-in gaincapital gain/loss … 367charitable contributions … 367contributed property

basis … 182controlled groups … 305

tax bracket apportionment … 310

distributed propertybasis … 182

electronic filing requirement … 369

filing requirements … 368liquidation

basis … 183

C

2009 Workbook


618 2009 Index

reporting requirements … 388shareholder's death … 398tax consequences … 396

method of accounting … 367related party relationships … 280shareholder loans … 380stock

§351 transfercontrol issues … 381


tax brackets … 365Cost-share payments … 471CP2000 Notice. See AuditsCP2057 Notice. See AuditsCredits

30% business energy … 193adoption … 429alternative fuel vehicle

refueling … 442American opportunity … 150, 420

computing … 154child … 417, 429child and dependent care … 53,

429child tax … 53D.C. first-time homebuyer … 429earned income … 53, 95, 110, 417,

526optional SE … 458

education … 150income limitations … 154

elderly and disabled … 429expiring provisions … 446first-time homebuyer … 421

allocation between unmarried taxpayers … 424

election to claim in 2008 … 423FHA-insured homes … 425fraud … 528income limitations … 423IRS response to fraud … 424recapture … 421

fuel … 88health coverage … 438higher-education … 429home mortgage interest … 429Hope … 150

Midwestern disaster area … 155, 421

lifetime learning … 150Midwestern disaster area … 421

making work pay … 110, 414mortgage interest … 144–145

nonbusiness energy property … 429

nonrefundable personal … 429plug-in electric vehicle … 429, 442

conversion … 442qualified lean-burn technology

vehicle … 528residential alternative

energy … 440residential energy property … 439

eligible costs … 439ineligible costs … 439

residential energy-efficient property … 429

saver's … 429small wind-energy property … 442wind energy production … 193work opportunity … 214, 434

applying for … 214calculation … 229controlled groups … 233election … 233ineligible individuals … 218successor employer … 233targeted groups … 215

Crop insurance. See Insurance payments

CRP … 474buying out a contract … 476–478payments

2008 Farm Bill … 475Wuebker … 474

Custodial parentexemption release … 48

examples … 50parents never married … 50revocation … 49

qualifying child … 48

Death of a taxpayerNOL … 266

Debtcancellation

basis … 170IRS publication update … 515

Debt forgiveness … 96Deductions

§179 … 170expenses … 431

accrued expensesrelated party … 282

charitable contributionforeign student … 43

foster child … 60charitable contributions … 558domestic production

activities … 234, 367activities not qualifying … 236allocating expenses … 236

simplified deduction method … 237

small business simplified overall method … 236

calculation … 238gross receipts … 236qualified activities … 235

home office … 200medical and dental services … 531mortgage interest … 562motor vehicle sales tax … 427

states with no sales tax … 429NOL. See NOLreasonable rental expense

related party … 284rebate offer … 529restitution … 530tuition … 150vehicle expenses … 200

Dependent … 41adopted child … 42, 44age test … 45birth or death of child … 44calculating support … 46children of divorced or separated

parents … 48citizenship or residency test … 42defined … 41dependent taxpayer test … 42disabled

defined … 46foreign students … 43foster child … 44full-time student … 45joint return test … 42

exception … 42kidnapped child … 44qualifying child. See Qualifying

childstillborn child … 44support test … 46

scholarship … 46Survivors’ and Dependents’

Educational Assistance payments … 46

U.S. citizen … 42U.S. national … 42U.S. resident alien … 42

D

2009 Workbook


2009 Index 619 I

Dependent taxpayer test. See Dependent

Depreciable propertyrelated party

installment sale … 287sale or exchange

related party … 286Depreciation

§179 expensefarm machinery … 490

50% bonus … 431bonus … 170, 201, 512expiring provisions … 446recapture

farm machinery … 490vehicle expense … 200

Designated beneficiary. See IRADesignated communities

work opportunity credits … 216Disabled

qualifying child … 45qualifying relative

gross income test … 59work opportunity credits … 216

Disaster payments. See Federal disaster payments

Disaster recovery assistanceNOL … 242

Disbarment. See Circular 230Discharge of indebtedness

NOL … 245related party … 294

Disclosure. See Tax return informationDisclosures … 211Disconnected youth

work opportunity credits … 217Dividends received deduction

NOL … 268Divorce

NOL … 264property transfers

related party … 285qualifying child … 48release of dependency

exemption … 531Domestic production activities

deduction. See DeductionsDomestic production gross

receipts … 479

Easementscollection distribution line … 194conservation … 560

construction … 194perpetual … 194

basis allocation … 196taxation … 196

transmission … 194wind energy … 194

Economic Growth Tax Relief Reconciliation Act of 2001 (EGTRRA) … 366

Economic hardshipbankruptcy … 97closing own business … 96debt forgiveness … 96early withdrawal from IRA … 96employer's business fails … 96federal tax lien … 97foreclosure … 96income declines … 95insolvency … 97installment agreement

payments … 97IRS response

expedited levy releases … 94installment agreement payments

flexibility … 94offer in compromise (OIC)

options to avoid default … 94

real estate valuations … 94suspending collection

actions … 94What If FAQs … 95

job loss … 95job search … 95legal representation … 98loss on retirement accounts … 96selling home at loss … 96Taxpayer Advocate Service

(TAS) … 97unemployment

compensation … 95wage levy … 97

Economic recovery payment … 415Economic substance doctrine … 577Education

§529 plans … 421EFI. See Income averaging

elected farm incomee-File

modernization … 93EITC. See CreditsElections

§179 expensing … 431§754 … 182

excluding cost-sharing payments … 471

expense start-up costs … 470expensing fertilizer … 472farm NOL carryback period … 469grouping rental real estate

activities … 472husband and wife … 213mark-to-market … 520NOL carryback period … 432

amended return … 433Electronic federal tax payment system

(EFTPS) … 369Eligible small business

defined … 432NOL … 242, 432

partnership … 433S corporation … 433sole proprietorship … 433

Embezzlementdefined … 198tax consequences … 199See also Losses

Emergency Stabilization Act of 2008 (ESA) … 45

Employeecommon-law … 538

Employee Retirement Income Security Act of 1974 (ERISA) … 328

Employee stock purchase plan … 160Employment tax

closing own business … 96Trust Fund recovery penalty … 98

Energy Improvement and Extension Act of 2008 … 442

Energy Independence and Security Act of 2007 … 400

Engagement letteracceptance … 29proposal … 28rejection … 29termination … 30

Enrolled agent (EA)change of address

notification … 36renewal process … 35

Entitydisregarded

SE tax … 535ESB. See Eligible small businessESPP. See StockEstate

accrued crop rents … 488IRA designated beneficary … 364NOL … 267

E

2009 Workbook


620 2009 Index

final return … 268how to use … 267

Pub. 950 … 539stock ownership

related party … 281unharvested crop … 485

alternate-valuation election … 488

Estate taxchanges for 2010 … 114

Estimated taxindividuals … 430

Exempt organization. See Tax-exempt organization

Exemption2011 phaseout limits … 112qualifying child … 41qualifying relative … 41

Expensesaccrued

related party … 282adequate disclosure … 211allocating

simplified deduction method … 237

small business simplified overall method … 236

business travel … 579–580capitalized … 208improvement vs. repair … 210job search … 95lodging

per diem … 317meals

per diem … 317not capitalized … 209ordinary and necessary

business … 207determining … 207

per diemrelated party … 317

routine maintenancesafe harbor … 210

vehicles. See VehiclesExpiring tax provisions … 446

Familyrelated party relationships … 280

Farm income averaging. See Income averaging

Farm machinerybasis … 490

boot … 490depreciation … 490depreciation recapture … 490sale versus trade … 490

SE impact … 491Farming

NOL … 244Federal disaster payments

crop damagedeferral election … 466multiple crops … 468reporting … 465

Federally-declared disaster lossNOL … 244

Felonswork opportunity credits … 215

Fertilizer … 472FIFO method

mutual fund basis … 164Filing requirements

corporation … 368personal service corporation

(PSC) … 372Filing status

head of household … 53Financial difficulties. See Economic

hardshipFirst-time homebuyer credit. See

CreditsFood stamps recipients

work opportunity credits … 216Food, Conservation, and Energy Act

of 2008 … 457Foreclosure … 96Foreign bank account … 102

accountant-client privilege … 104definitions

financial interest … 104foreign country … 104signature authority … 104

Foreign Bank and Financial Accounts Reports (FBAR) … 36

FAQs … 36Forgone interest

gift loans … 292Foster child

dependent … 44Fostering Connections to Success and

Increasing Adoptions Act of 2008 … 45

Fraudfirst-time homebuyer credit … 528

Fringe benefitsvehicles

personal use … 206

Gambling … 131deduction of losses … 518

General Explanations of the Administration’s Fiscal Year 2010 Revenue Proposals … 110–111, 113–114

GiftIRA … 361IRA to charity … 357Pub. 950 … 539

Giftsbasis … 177life estate … 177unreported … 38

GO ZoneNOL … 242work opportunity credits … 217

Government Accountability Office (GAO) … 1

Government paymentscost-share payments … 471CRP. See CRP

Grantorstock ownership

related party … 281Gross income … 544

damage awards … 540, 542deemed distribution from life

insurance … 542embezzled funds … 199erroneous refund … 544SE income … 545unemployment

compensation … 426Gross income test

disabled individual … 59qualifying relative … 58

HDHP. See High deductible health plan

Health coverage tax credit. See CreditsHealth reimbursement arrangement

(HRA)allowed expenses … 127

Health savings account (HSA) … 124, 176

allowed expenses … 130contribution limits … 125enrolled in Medicare … 125Q & A … 125

F

G

H

2009 Workbook


2009 Index 621 I

qualifying child … 54reporting employer

contributions … 130Hedging … 451

defined … 452failure to identify

transaction … 454identification rule … 453mark-to-market rules … 454multiple entities … 455purpose … 451straddles … 454timing … 455transaction guide … 456

High deductible health plan (HDHP) … 124

High/low methodper diem … 317

High-income taxpayers … 109–110defined … 109itemized deduction

limitation … 113personal exemptions

phaseout … 112tax changes for 2011 … 111tax planning … 114

converting IRA … 115marriage penalty … 116qualified dividends … 116required minimum

distributions … 117states with no income tax … 116tax-exempt bonds … 116

Housing Assistance Tax Act of 2008 (HATA) … 118

HSA. See Health savings account

Identity theft … 86, 579Imputed interest

compensation-related loans … 293corporation-to-shareholder

loans … 293demand loan … 291related party … 289shareholder-to-corporation

loans … 293term loans … 291

Incentive stock option … 160–161Income averaging

AMT impact … 461capital gains … 461elected farm income

eligibility … 460

eligible farm incomedetermining taxable

income … 461eligible taxpayers … 460impact on taxation … 461kiddie tax … 465sale of property … 460

Income in respect of a decedent (IRD)basis … 176crop-share rents … 488IRA … 347unharvested crop … 486

basis issues … 486income issues … 486materially-participating

landlord … 486nonmaterially-participating

landlord … 487–488operating farmer … 486

Income limitationsdeductible IRA … 344earned income credit … 417education credits … 154first-time homebuyer credit … 423new vehicle sales tax

deduction … 427Roth IRA … 319, 345

Independent contractorstax-exempt organizations … 74

Individual retirement arrangement. See IRA

Individual taxpayer identification number … 527

Information. See Tax return information

Innocent spouse relief … 547–548, 550

Inside basis. See Basispartnership

Insolvency … 97, 515Installment agreement … 97Installment sale

imputed interestrelated party … 289

related party … 287resale … 287

See Sale of businessInsurance payments

crop damagedeferral election … 466multiple crops … 468reporting … 465

revenue-based … 468Internal Revenue Service

goals and objectives … 69

mission statement … 69strategic plan … 69

Investment propertybasis … 159

Involuntary conversionrelated party … 304

IRAcharity as beneficiary … 357, 364contribution limits … 344conversions

failed … 324income reported … 319pros and cons … 320qualified plan rollover to Roth

recharacterized to traditional … 323

reconversion from traditional to Roth … 324

Roth recharacterized to traditional … 321, 323

to Roth … 319traditional recharacterized to

Roth … 322deductible … 573designated beneficiary … 351, 412

cash-out rules … 352certain trusts … 351charities … 352conduit trust … 359defined … 351disclaimer … 362entities … 352estate … 352, 364individual … 363multiple individuals … 351nonspousal RMD rules … 356RMD after death … 351

multiple individuals … 356separate accounts rule … 357

see-through trust … 358surviving spouse … 355, 363trusts not qualifying … 352

early distribution penalty … 572early withdrawal … 96income in respect of a decedent

(IRD) … 347inherited

after-death distributions … 350stretch planning … 345titling after death … 361

qualified higher-education expenses … 571

real estate … 329advantages … 329disadvantages … 329

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622 2009 Index

distributions … 330unrelated business income tax

(UBIT) … 329recharacterization types … 321required minimum distribution

(RMD)2009 waiver … 412after death

default rules … 353rules … 348suriving spouse … 355

calculating … 350, 413decedent over 70½ … 354decedent under 70½ … 353failure to take … 346separate account rule … 351successor beneficiaries … 361year of death … 350

rolloversurviving spouse … 355

Rothafter death RMD rules … 361,

412AGI limit repealed … 319conversion

recharacterization … 321liquidating at a loss … 327liquidation penalty … 327tax fraud … 87traditional IRA

conversions … 114Roth conversions … 114self-directed … 328stretch planning … 345

cash-out rule … 362deferral versus lump-sum

distribution … 346disclaimer within 9

months … 362fixing designated beneficiaries

after death … 348nonspousal beneficiary … 360separate accounts … 362trusts … 357

substantially-equal periodic payments … 571

traditional … 319income limitations … 344liquidating at a loss … 325

trust as beneficiary … 363IRD.See Income in respect of a

decedentISO. See StockItemized deductions

limitations in 2011 … 113

losses from Ponzi scheme … 137ITIN See Individual taxpayer

identification number

Job loss … 95Joint and Last Survivor Table … 349Joint return

dependent … 42qualifying relative … 56

Joint return test. See DependentJoint venture

husband-wife … 212election … 213return filing … 213

qualifieddefined … 213

Land purchase. See Asset allocationLevies

wages … 97Life estate

basis of transferred property … 177valuation tables … 177

Lifetime learning credit. See CreditsLike-kind exchange … 563

boot … 168excess basis … 168exchanged basis … 168holding period … 304property basis … 168related party … 294, 564relinquished property … 168replacement property … 168

Loansbelow market

compensation relatedde minimis exception … 293

related party … 291compensation related … 291,

293corporation-

shareholder … 291, 293de minimus exception … 292gift … 291–292

corporation to shareholder … 294demand … 291imputed interest … 291shareholder to corporation … 293student

cancellation of debt … 515

term … 291Lodging

fair rental value … 62per diem … 317support test … 62

Long-term care insuranceusing HSA distribution … 130

Lossesallowed for individuals … 135business

deductibility … 198business abandonment … 134

definition … 135criminal fraud or

embezzlement … 137farm

SE income … 459individual

deduction limits … 137–138passive activity … 568–569Ponzi scheme … 521real estate professional … 133retirement accounts … 96, 325Roth IRA … 327sale of home … 96slot machine gambling … 131theft … 138

determining total amount … 139investor safe harbor rule … 141year of deduction … 138

Low Income Taxpayer Clinics (LITC) … 98

Machinery acquisition. See Farm machinery

Making work pay credit. See CreditsMarital status

NOL … 264Marketable security

related party … 289Mark-to-market rules … 453–454Marriage penalty

high-income taxpayers … 116Meals

per diem … 317Medical savings account

(MSA) … 176Member of household or relationship

test. See Qualifying relativeMethod of accounting

corporations … 367Midwestern disaster area

Hope credit … 155

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2009 Index 623 I

Modernized e-file Program (MeF) … 93

benefits … 93phased in … 93

Mortgagedebt relief … 400

Mortgage credit certificate … 144qualifications … 144

Mortgage Forgiveness Debt Relief Act of 2007 … 96

Mortgage interest … 562Multiple support agreements … 64Mutual fund

basis … 163

Net operating loss (NOL) … 38advantages of using Form

1040X … 254advantages of using Form

1045 … 254American Recovery and

Reinvestment Act of 2009 (ARRA) … 242

C corporationadjustments … 268affiliated groups … 276calculation … 268carrybacks … 269carryforwards … 274consolidated return … 276corporate equity reduction

transactions … 268dividends received

deduction … 268domestic production activities

deduction … 268extending time to pay tax … 271ownership changes … 274

calculation … 240individual … 247

carryback period … 469casualty and theft loss … 242–243change in corporate status … 275death of taxpayer … 266deductions

not allowed … 239default election … 240disadvantages of using Form

1040X … 255disadvantages of using Form

1045 … 254discharge of indebtedness … 245

divorce … 264community property

states … 265election to forgo carryback … 240–

241C corporation … 241

eligible small businesselection for longer

carryback … 243loss … 242

eligible small business carryback period … 432

estate … 267final year … 268

exceptions to 2-year carryback … 242

farm carryback election … 469farming … 242, 244federally-declared disaster

loss … 242, 244individual

applying to past returns … 255carrybacks … 254carryforwards … 263change in filing status … 265

marital status … 264pass-through entities … 267personal service corporation … 268qualified disaster loss … 242, 244qualified disaster recovery

assistance losses … 242qualified GO Zone losses … 242qualified recovery assistance

losses … 242questions to ask … 278real estate investment trusts

(REITs) … 242specified liability loss … 242, 245trust … 267

final year … 268New legislation

2009 RMD waiver … 4122-wheeled, 3-wheeled, and low-

speed plug-in electric vehicles … 442

AMT exemption amounts … 429build America bonds … 443built-in gains recapture

period … 432cancellation of indebtedness

deferral … 430COBRA continuation … 435economic recovery payment … 415education credits … 420

Energy Independence and Security Act of 2007 … 400

estimated tax payments … 430first-time homebuyer credit … 422health coverage tax credit … 438making work pay credit … 414new vehicle sales tax

deduction … 427NOL carryback period … 432partnership

failure-to-file penalty … 413plug-in electric vehicle conversion

credit … 442plug-in electric vehicle

credit … 442qualified higher-education

expenses … 421qualified small business stock gain

exclusion … 430residential energy property

credit … 439S corporation

failure-to-file penalty … 413small wind-energy property

credit … 442tax provisions expiration

dates … 446unemployment compensation

treatment … 426work opportunity tax credit … 434

NOL. See Net operating lossNoncustodial parent

dependency exemption … 531qualifying child … 48

Nonqualified stock option … 160Nonqualified use of principal

residence … 118

Office of Practitioner Enrollment (OPE) … 36

Office of Professional Responsibility (OPR) … 9–10, 33, 36

new director … 33sanctions. See Circular 230

Option contractcall … 451hedging … 451put … 451

Optional SE. See SEOriginal issue discount (OID)

related party … 289Outside basis. See Basis

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624 2009 Index

Parent-subsidiary controlled group … 305

Partnerstock ownership

related party … 281Partnership

failure-to-file penalty … 413inside basis … 181liquidation … 180NOL … 267outside basis … 181ownership inside

related party … 281property

basis … 180S election … 566stock ownership

related party … 281Passive activity

losses … 568–569Passive loss rules … 472

grouping activities … 473real estate professional

exception … 133Payroll

FICA taxes … 537Payroll tax

liability … 536single-member LLC … 369

Penalties … 1, 9–10accuracy-related … 540, 544–545,

578advising clients … 8appeals … 10assessment … 10client information disclosure … 14failure to

file … 38file correct information

returns … 9furnish copy of return … 9furnish preparer ID … 9provide a copy of return … 2report foreign bank and financial

accounts … 36retain returns … 9sign return … 9

failure to file … 575partnership … 413S corporation … 413

FAQs … 8information reporting … 557IRC §6662 … 78

statistics … 79IRC §6694 … 2, 5, 8

firms … 4IRC §6694(a) … 1, 3IRC §6694(b) … 1IRC §6695 … 9IRC §7216 … 1, 14negotiation of refund check … 9no due diligence for EIC … 9OPR investigation … 9other … 9preparer … 78

appeal process … 10assessment process … 7should have known … 3unreasonable position … 3

safe harbor … 6substance of transactions … 8substantial underpayment … 211substantial understatement … 78tax shelter … 3taxpayer … 78

failure-to-file … 7Trust Fund Recovery … 98

establishing willfuness … 101nonowner employees … 100responsible person … 98–99

unreasonable position … 2–3, 211Pension Protection Act of 2006 … 87,

360Per diem

high/low method … 317lodging … 317meals … 317related party … 317

Personal holding company tax … 369, 371

Personal residencerental

related party … 284Personal service corporation

NOL … 268Personal service corporation

(PSC) … 365, 371avoiding the classification … 372filing requirements … 372function test … 371

Per-unit retains payments in money … 480

Phishing … 86Plug-in electric vehicle credit. See

CreditsPonzi scheme

losses … 136, 521Power of attorney … 539

Preparers. See Tax return preparerPrincipal residence

nonqualified use … 118calculating taxable gains … 119defined … 118examples … 119exceptions … 121

extended duty … 122temporary absences … 123

sale of … 118excluded gains … 118

Prohibited transactionsqualified retirement plans … 328

Propertyexamples … 381

Property transfersrelated party … 285

divorce … 285PSC. See Personal service corporationPut option

hedging … 451

QPAI. See Qualified production activities income

QTIP trust … 363Qualified bonds … 443Qualified disaster loss

NOL … 244Qualified dividends

2011 tax rates … 111Qualified higher-education

expenses … 421Qualified joint venture. See Joint

ventureQualified production activities

income … 479Qualifying child … 41

adopted child … 44age requirement … 45age test … 45custodial parent … 48deductions

custodial parent … 53noncustodial parent … 53

dependent taxpayer test … 42disabled

defined … 46divorced or separated parents … 48foster child … 44full-time student … 45multiple taxpayers can claim

child … 52noncustodial parent … 48

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2009 Index 625 I

rules … 53parent's filing status … 53relationship test … 43residency test … 44

death or birth … 44kidnapped child … 44stillborn child … 44temporary absence … 44

single parent examples … 64support test. See Support test

Qualifying relative … 41adopted child … 57citizenship or residency test … 55dependency tests … 54dependent taxpayer test … 42gross income test … 58

disabled individual … 59member of household or

relationship test … 56death or birth … 57joint return … 56temporary absence … 57

not qualifying child … 55parents not required to file

return … 55support test. See Support test

Real estatereporting rental activities … 546

Real estate IRA … 329distributions … 330

Real estate professionalpassive loss exception … 133

Real propertyinvestment … 166

Reasonable compensation … 524Recordkeeping

vehicle requirements … 200Related party … 279

accrued expenses … 282basis adjustment … 283below market loans … 291brother-sister controlled

group … 307controlled groups … 305defined … 279depreciable property

sale or exchange … 286discharge of indebtedness … 294imputed interest … 289installment sale … 287

resale … 287

involuntary conversion … 304like-kind exchange … 295, 564

holding period … 304marketable security … 289parent-subsidiary controlled

group … 305partnership

owned stock … 305passive activity disposition … 283per diem … 317personal residence rental … 284property transfers … 285reasonable rental expense … 284relationships … 280wash sale rules … 163

Relationship testqualifying child … 43

Reporting requirementstax preparers … 2

Reprimand. See Circular 230Required minimum distributions

2009 waiver … 117Residency test

qualifying child … 44divorced or separated

parents … 48Residential alternative energy credit.

See CreditsResidential energy property credit. See

CreditsRestricted stock option … 161Restructuring and Reform Act of 1998

(RRA 98) … 10, 105Retirement

expiring provisions … 446liquidating account at a loss … 325plans

401(k) common errors … 336contribution limits

401(k) … 342403(b) … 344403(b) catch-up

contributions … 344457 … 343457 catch-up

contributions … 343catch-up contribution … 342,

344defined benefit … 342defined contribution … 342IRA … 344Roth IRA … 345

correction programsaudit closing

agreement … 331, 335

self correction … 331–332voluntary correction … 331,

333demographic failure … 332employee plans compliance

resolution system … 331employer eligibility

failure … 332employer stock

distribution … 362investments rules … 328maintaining qualified

status … 331operational failure … 331plan document failure … 331prohibited transactions … 328qualification failures … 331rollovers as business startups

(ROBS) … 330SEP common errors … 339SIMPLE IRA common

errors … 340qualified plan

early withdrawal penalty … 574Roth IRA. See IRAself-directed IRA

prohibited transactions … 328Return preparers

tax fraud … 87Revenue Act of 1978 … 394Rollover. See IRARoth IRA. See IRA

S corporationbasis … 183BIG tax … 526built-in gain

alternatives to selling assets … 385

deemed dividend election … 386

like-kind exchange … 385liquidating assets … 385long-term lease … 385sale of corporate stock … 385

built-in gains tax … 432conversion from C corporation

retained earnings and profits … 386

death of shareholdereffect on S election … 387

failure-to-file penalty … 413

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626 2009 Index

liquidation … 397after C conversion … 387

loan basis … 186ordering rules … 186

loan repaymentbasis … 188

losses … 523NOL … 267

conversion to C … 275related party relationship … 280shareholder

election to reduce basis … 184Sale of a business

farmasset allocation … 489

installment sale … 175ordering rule … 175

related party … 282Sanctions. See Circular 230Scholarships

support test … 46School

defined … 46SE

earned income credit … 458net farm loss … 459optional farm method … 457optional nonfarm method … 457tax planning … 457

SE incomeCRP payments … 474sale v. trade

farm machinery … 491SE tax

state-sponsored childcare program … 535

See-through trust … 351, 358Self-directed IRA. See RetirementSelf-employment. See SESingle Life Expectancy Table … 356Single-member LLC … 369Small Business and Work Opportunity

Tax Act of 2007 (SBWOTA) … 1, 431

Social securityRoth IRA distributions … 320

Social security benefitsdisability … 458qualifying … 458support test … 60

Specified liability lossNOL … 245

Speculation … 451mark-to-market rules … 453

Start-up costs … 470

Statistics of Income BulletinSpring 2009 … 110Winter 2009 … 109

Stock50% voting power

related party … 307basis upon death … 398basis. See Basisconstructive ownership

related party … 281corporate

merger/acquisition … 162corporation owned

related party … 307employee stock purchase

plan … 160estate owned

related party … 305, 307family member owned

related party … 307incentive stock option … 160–161nonqualified stock option … 160options ownership

related party … 305, 307partnership owned

related party … 305, 307qualified small business

gain exclusion … 430restricted stock option … 160–161retirement plans

net unrealized appreciation … 362

S corporationbasis … 183

spouse ownedrelated party … 307

trust ownedrelated party … 305, 307

wash sale … 162Straddles … 454Stretch IRA. See IRAStudent loans

cancellation of debt … 515debt forgiveness … 174

Studentsco-op jobs … 46foreign

dependent … 43full-time qualifications … 45qualifying child … 45

Substantial authority … 507Chief Council Advice

(CCA) … 131evaluation of authorities … 507nature of analysis … 508

Supplemental social security recipients

work opportunity credits … 217Support test

Midwestern disaster area assistance … 64

person's own funds … 59qualifying child … 46

calculating support … 46child’s wages … 46scholarships … 46Survivors’ and Dependents’

Educational Assistance payments … 46

qualifying relative … 59advance payment to a home for

the aged … 61Armed Forces dependency

allotments … 60calculating support … 61childcare payments … 63exclusions … 64fair rental value … 62foster care payments … 60lodging provisions … 62medical insurance

premiums … 63multiple support

agreements … 64person lives in own home … 62person lives rent-free with

taxpayer … 62property provided … 63purchase of capital items … 63social security benefits … 60state-provided support … 60tax-exempt income … 60tax-exempt military quarters’

allowances … 60tuition payments and allowances

received … 63year of support … 59

Survivors’ and Dependents’ Educational Assistance payments

support test … 46

Tax adviceaccountant-client privilege … 105

limitations … 105Tax brackets

corporation … 365individual … 365

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2009 Workbook


2009 Index 627 I

Tax Extenders and AMT Relief Act of 2008 (TEARA) … 150, 155, 417, 421

Tax fraud2009 Dirty Dozen … 86disguised corporate

ownership … 88false request for abatement … 87filing false claim for refund … 87filing false returns … 576frivolous arguments … 87fuel tax credit … 88hiding income offshore … 86phishing … 86reporting to IRS … 89retirement plan arrangements … 87return preparer fraud … 87SE tax … 578tax-exempt organizations

abuse … 87trust misuse … 88zero wages … 88

Tax Gap … 78automated under-reporter

issues … 92Tax Increase Prevention and

Reconciliation Act of 2005 (TIPRA) … 114

Tax lien … 97Tax planning

farm … 459strategies … 457trading v. selling farm

machinery … 491high-income taxpayers … 109, 114

converting IRA … 115marital status … 116tax-exempt bonds … 116

SE tax … 457Tax preparers

determination … 4examples … 5information verification … 6nonsigning … 4requirements

copy of return or claim for refund … 2

reporting … 2willful and reckless conduct … 3

Tax rates2009 … 1112011 … 111capital gains … 111expiring provisions … 446qualified dividends … 111

Tax Reform Act of 1986 … 383Tax return information

consentchecklist … 25contents … 16copy to taxpayer … 20duration … 20electronic signature … 19Form 1040 series

requirements … 17–18format … 16multiple uses or

disclosures … 19sample letters … 21timing … 20

disclosure … 14errors

advising client … 38amended return … 37correcting … 38notifiying client … 37tax benefit rule … 38

Form 1040 series requirements … 18

permanent client files … 39permissible disclosures

with consent … 16without consent … 23

court order … 24legal advice … 24list of tax business … 24other tax preparers … 23payment of services … 24peer review … 24preparer's incapacity or

death … 25reporting a crime. … 25taxpayer's fiduciary … 24

use of … 14verification … 6

Tax returnsstatistics … 109–110

Tax scams. See Tax fraudTax shelter

disclosure requirements … 8penalties … 3

Tax-exempt organizationsexecutive compensation … 74Form 990. See IRS FormsForm 990-EZ. See IRS Formsindependent contractors … 74nonfiler initiatives

employment taxes … 78gaming … 78high dollar donations … 78

intermittent filers … 78substantial unrelated business

income … 78reporting

executive compensation … 73transactions with interested

persons … 73requirements for small

organizations … 76StayExempt.org workshops … 77tax fraud … 87

Taxpayer Advocate Service (TAS) … 97

Taxpayer identification number … 557

Tax-sheltered annuity … 344Temporary Assistance for Needy

Families … 215Travel expenses

temporary versus indefinite assignment … 582

unreimbursed … 579–580Treasury Inspector General for Tax

Administration (TIGTA) … 1Trust

basisirrevocable trust … 180revocable trust … 179

conduit … 351, 359, 364IRA beneficiary … 363IRA stretch planning … 357NOL … 267

final return … 268how to use … 267

QTIP … 363qualified subchapter S … 387related party relationship … 280revocable … 364see-through … 351, 358, 364stock ownership

related party … 281

U.S. citizendependent … 42

U.S. nationaldefined … 43dependent … 42

U.S. resident aliendependent … 42

Unemployment compensation … 95Uniform Lifetime Table … 349Unreasonable position. See Penalties

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628 2009 Index

Unrelated business income tax (UBIT)real estate IRA … 329

Vacation homebasis … 167

Vacation rentalbasis … 168

Vehiclesbusiness use

farmers … 202depreciation

deductibility … 200limits … 201

expenses … 200deductibility … 200types … 201

lease expense adjustment … 200lease inclusion amount … 202

personal use … 200annual lease value rule … 204cents-per-mile rule … 206employee … 204fringe benefits … 206

calculating withholding … 206

recordkeeping … 200business miles … 202

sales tax deduction … 427standard mileage rate … 201

Veteranswork opportunity credits … 215

Wash salerule … 162, 453stock … 162

Wind energy … 191

ARRA provisions … 193cash grant … 193easements … 194

collection distribution line … 194

construction … 194perpetual … 194transmission … 194

Wind turbine … 192Work opportunity tax credit. See

CreditsWorker, Retiree, and Employer

Recovery Act of 2008 … 360, 412

Working Families Tax Relief Act of 2004 … 41

Workpapersprotected work product … 551

WRERA. See Worker, Retiree, and Employer Recovery Act of 2008

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Citation Index - University of Illinois at Urbana–Champaign · 2016. 6. 10. · Index A B

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Transcript of Citation Index - University of Illinois at Urbana–Champaign · 2016. 6. 10. · Index A B