P

1. Paid-in capital
2. Parking fees
3. Part-time workers
4. Partially nontaxable exchanges
5. Partner's:
6. Partner's:   Alternative minimum tax
7. Partner's:   Basis:
8. Partner's:   Basis:   Distributed property
9. Partner's:   Basis:   Partnership interest
10. Partner's:   Estimated tax
11. Partner's:   Income or loss
12. Partner's:   Interest:
13. Partner's:   Interest:   Acquired by gift
14. Partner's:   Interest:   Alternative rule, adjusted basis
15. Partner's:   Interest:   Basis
16. Partner's:   Interest:   Basis adjustments
17. Partner's:   Interest:   Book value
18. Partner's:   Interest:   Liquidation of
19. Partner's:   Interest:   Mandatory basis adjustment
20. Partner's:   Interest:   Sale, exchange, transfer
21. Partner's:   Interest:   Special basis adjustment
22. Partner's:   Transactions with partnership
23. Partner:
24. Partner:   Earnings subject to SE tax
25. Partner:   Husband and wife
26. Partner:   Limited
27. Partner:   Retired
28. Partnership
29. Partnership:   Abandoned or worthless interest
30. Partnership:   Agreement
31. Partnership:   Basis, contributed property
32. Partnership:   Capital interest
33. Partnership:   Controlled
34. Partnership:   Defined
35. Partnership:   Exclusion from rules
36. Partnership:   Family
37. Partnership:   Forming
38. Partnership:   Husband-wife
39. Partnership:   Income or loss
40. Partnership:   Interest
41. Partnership:   Liabilities
42. Partnership:   Related persons
43. Partnership:   Sale or exchange of interest
44. Partnership:   Terminating
45. Partnership:   Transactions with partner
46. Passive activities
47. Passive activity limits
48. Patents
49. Pay, different kinds of
50. Paying estimated tax
51. Paying:
52. Paying:   Business taxes
53. Paying:   Income tax
54. Payments in kind
55. Payroll period
56. Penalties:
57. Penalties:   Criminal
58. Penalties:   Deductible
59. Penalties:   Estimated tax
60. Penalties:   Failure to file
61. Penalties:   Failure to furnish copy of Schedule K–1
62. Penalties:   Late filing of return
63. Penalties:   Late payment of tax
64. Penalties:   Nondeductible
65. Penalties:   Other
66. Penalties:   Prepayment
67. Penalties:   Trust fund recovery
68. Penalty:
69. Penalty:   Failure to file information returns
70. Penalty:   Failure to furnish correct payee statements
71. Penalty:   Underpayment of tax
72. Pension plans
73. Per diem and car allowances:
74. Per diem and car allowances:   High-low rate
75. Per diem and car allowances:   Regular rate
76. Per diem and car allowances:   Reporting allowance
77. Per diem and car allowances:   Standard meal allowance
78. Per diem and car allowances:   Standard mileage rate
79. Percentage depletion
80. Personal expenses
81. Personal property tax
82. Personal property:
83. Personal property:   Depreciable
84. Personal property:   Gains and losses
85. Personal property:   Transfer at death
86. Personal service corporation:
87. Personal service corporation:   Figuring tax
88. Personal service corporation:   Passive activity limits
89. Points
90. Political contributions
91. Pollution control facilities
92. Precious metals and stones
93. Precontribution gain
94. Preference items
95. Prepaid expense:
96. Prepaid expense:   Extends useful life
97. Prepaid expense:   General rule
98. Prepaid expense:   Interest
99. Prepaid expense:   Rent
100. Prepayment penalty
101. Principal partner defined
102. Private delivery services
103. Professional fees
104. Profit-sharing plans
105. Profits interest
106. Promissory notes
107. Property used partly for business or rental
108. Public official
109. Publications
110. Publicly traded securities, rollover of gain from