What's New
Important Tax Changes for 2001
Highlights
of the 2001 Tax Changes, Publication 553
Pre Start-up / Assessing Your Business Idea
Publication
1635 - Understanding Your EIN:
This publication provides general information on Employer Identification
Numbers (EINs).
Starting Your Business / Keeping Records
Revenue
Procedure 2000-22, Changes in accounting periods and in
methods of accounting.
Notice
2001-22, Repeal of the Modification of the Installment Method
for Accrual Method Taxpayers.
Provides guidance to accrual basis taxpayers who sold property
in an installment sale on or after Dec. 17, 1999, to use the installment
method to report gain from the sale.
Revenue
Ruling 2000-4, Business Expenses, Capital Expenditures; ISO
9000 Costs.
Provides guidance as to whether costs incurred by a taxpayer to
obtain, maintain, and renew ISO 9000 certification are deductible
as ordinary and necessary expenses under Section 162 of the Internal
Revenue Code or must be capitalized under Section 263 0r 263A.
Guidance for Special Types of Businesses
Market
Segment Specialization Program
Check out this site for audit technique guides for industries
such as construction or entertainment, for professions such as
attorneys or real estate agents, or for issues such as passive
activity losses.
Hiring Employees
Form
5300 - Application for Determination for Employee Benefit
Plan.
Form
5300 Instructions
Preparing Your Tax Return(s) and Information Returns
Publication
51 - Circular A, Agricultural Employers Tax Guide.
Publication
542 - Corporations
See Page 8 for Information on Net Operating Loss.
Filing Your Return(s) and Paying Taxes
Post-Filing Issues
Publication
583 - Starting a Business and keeping Records
See page 8 for Information on Penalties.
Other Tax Issues of Interest
Index of Business Forms and Publications
Latest
Versions of Tax Products - This link takes you to our main
tax
product download area where you can find the latest versions of
our tax forms, instructions, and publications.
Publication 15-T - New Withholding Tables for 2001 (For Wages
Paid After June 30, 2001)
Publication 724 - Volunteer Income Tax Assistance Help Other People
with Their Tax Returns
Publication
724SP - Ayude A Otras Personas Con Los Impuestos
Publication
515 - Withholding of Tax on Nonresident Aliens and Foreign
Corporations