C

1. Calendar
2. Calendar tax year defined
3. Campaign contribution
4. Canceled debt
5. Canceled:
6. Canceled:   Debt
7. Canceled:   Lease
8. Canceled:   Real property sale
9. Capital assets defined
10. Capital contributions
11. Capital expenses
12. Capital gain or loss
13. Capital gains and losses:
14. Capital gains and losses:   Figuring
15. Capital gains and losses:   Holding period
16. Capital gains and losses:   Long term
17. Capital gains and losses:   Short term
18. Capital gains and losses:   Treatment of capital losses
19. Capital interest
20. Capital losses
21. Capitalization of interest
22. Car allowance
23. Car and truck expenses
24. Car expenses
25. Carrying charges
26. Cash discount
27. Cash method of accounting
28. Casualties
29. Change of address
30. Charitable contributions
31. Charitable organization:
32. Charitable organization:   Bargain sale to
33. Charitable organization:   Gift to
34. Charitable:
35. Charitable:   Contributions
36. Charitable:   Sports event
37. Christian Science practitioner
38. Church employee
39. Circulation costs, newspapers and periodicals
40. Claim for refund
41. Clean-fuel property
42. Clean-fuel vehicle credit
43. Cleanup costs, environmental
44. Closely held corporation:
45. Closely held corporation:   At-risk limits
46. Closely held corporation:   Passive activity limits
47. Club dues
48. Coal
49. Coins
50. Collection of tax
51. Combination method of accounting
52. Comments
53. Commitment fees
54. Commodities derivative financial instruments
55. Commodities, dealer in
56. Community income
57. Compensation
58. Computer software
59. Condemnations
60. Condemned property
61. Consignments
62. Constant-yield method, OID
63. Construction allowances
64. Contested liability
65. Contractor, independent
66. Contribution:
67. Contribution:   Basis of property
68. Contribution:   Built-in gain or loss
69. Contribution:   Distribution of property
70. Contribution:   Net precontribution gain
71. Contribution:   Property
72. Contribution:   Services
73. Contributions   SIMPLE IRA
74. Contributions to selected community development corporations, credit for
75. Contributions:
76. Contributions:   Charitable
77. Contributions:   Political
78. Conversion transactions
79. Copyrights
80. Corporate preference items
81. Corporation
82. Corporation, business taxed as
83. Correcting errors, Form 941
84. Cost depletion
85. Cost of getting lease
86. Cost of goods sold
87. Covenant not to compete
88. Credit, electric vehicle
89. Credit:
90. Credit:   Alcohol fuels
91. Credit:   Clean-fuel vehicle
92. Credit:   Contributions to selected community development corporations
93. Credit:   Disabled access
94. Credit:   Electric vehicle
95. Credit:   Empowerment zone employment
96. Credit:   Energy
97. Credit:   Enhanced oil recovery
98. Credit:   General business
99. Credit:   How to claim
100. Credit:   Indian employment
101. Credit:   Investment
102. Credit:   Low-income housing
103. Credit:   Orphan drug
104. Credit:   Reforestation
105. Credit:   Rehabilitation
106. Credit:   Renewable electricity production
107. Credit:   Research
108. Credit:   Taxes paid on certain employee tips
109. Credit:   Welfare-to-work
110. Credit:   Work opportunity
111. Credits for social security coverage
112. Credits:
113. Credits:   Alcohol used as fuel
114. Credits:   Contributions to community development corporations
115. Credits:   Disabled access
116. Credits:   Empowerment zone employment
117. Credits:   Enhanced oil recovery
118. Credits:   Federal tax on fuels
119. Credits:   Foreign tax
120. Credits:   General business
121. Credits:   Indian employment
122. Credits:   Investment
123. Credits:   Low-income housing
124. Credits:   Orphan drug
125. Credits:   Prior year minimum tax
126. Credits:   Qualified electric vehicle
127. Credits:   Renewable electricity production
128. Credits:   Research
129. Credits:   Tips, credit for taxes on
130. Credits:   Welfare-to-work
131. Credits:   Work opportunity