L

1. Land:
2. Land:   Release of restriction
3. Land:   Subdivision
4. Lease, cancellation of
5. Leases:
6. Leases:   Canceling
7. Leases:   Cost of getting
8. Leases:   Improvements by lessee
9. Leases:   Leveraged
10. Leases:   Mineral
11. Leases:   Oil and gas
12. Leases:   Sales distinguished
13. Leases:   Taxes on
14. Legal and professional fees
15. Legal fees
16. Liabilities, assumption
17. Liability:
18. Liability:   Assumption of
19. Liability:   Nonrecourse
20. Liability:   Partner's assumed by partnership
21. Liability:   Partnership's
22. Licenses
23. Like-kind exchanges
24. Like-kind exchanges:   Deferred
25. Like-kind exchanges:   Liabilities, assumed
26. Like-kind exchanges:   Like-class property
27. Like-kind exchanges:   Like-kind property
28. Like-kind exchanges:   Multiple parties
29. Like-kind exchanges:   Multiple property
30. Like-kind exchanges:   Partnership interests
31. Like-kind exchanges:   Qualifying property
32. Like-kind exchanges:   Related persons
33. Limited liability company
34. Line of credit
35. Liquidation:
36. Liquidation:   Constructive
37. Liquidation:   Partner's interest
38. Liquidation:   Partner's retirement or death
39. Loans, below-market
40. Loans:
41. Loans:   Below-market interest rate
42. Loans:   Discounted
43. Loans:   Origination fees
44. Loans:   To employees
45. Lobbying expenses
46. Local transportation expenses
47. Lodging
48. Lodging and meals
49. Long-term capital gain or loss
50. Long-term care insurance
51. Lookback period, Form 941
52. Losses:
53. Losses:   At-risk limits
54. Losses:   Limits
55. Losses:   Net operating
56. Losses:   Not-for-profit rules
57. Losses:   Partner's
58. Losses:   Passive activities
59. Losses:   Sales or exchanges
60. Lost income
61. Lost income payments
62. Low-income housing
63. Low-income housing credit