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| Master Index | List of Publications | List of Acronyms |
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| Publication 334:
Tax Guide for Small Business |
| For use in Preparing 2001 Returns |
| Introduction, Useful Items, and Important Changes
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| Chapter 1 - Filing and Paying Business Taxes |
| Introduction, Useful Items, and Important Changes |
| Identification Numbers |
| Income Tax |
| Do I Have To File an Income Tax Return? |
| How Do I File? |
| How Do I Pay Income Tax? |
| Self-Employment Tax |
| Employment Taxes |
| Excise Taxes |
| Information Returns
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| Chapter 2 - Accounting Periods and Methods |
| Introduction, Useful Items, and Important Changes |
| Accounting Periods |
| Accounting Methods |
| Cash Method |
| Accrual Method |
| Combination Method |
| Inventories |
| Uniform Capitalization Rules |
| Special Methods |
| Change in Accounting Method
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| Chapter 3 - Dispositions of Business Property |
| Introduction, Useful Items, and Important Changes |
| What Is a Disposition of Property? |
| How Do I Figure a Gain or Loss? |
| Is My Gain or Loss Ordinary or Capital? |
| Is My Capital Gain or Loss Short Term or Long Term? |
| Where Do I Report Gains and Losses?
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| How To Claim the Credit
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| Chapter 5 - Business Income |
| Introduction, Useful Items, and Important Changes |
| Kinds of Income |
| Bartering for Property or Services |
| Real Estate Rents |
| Personal Property Rents |
| Interest and Dividend Income |
| Canceled Debt |
| Other Income |
| Items That Are Not Income |
| Accounting for Your Income
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| Chapter 6 - How To Figure Cost of Goods Sold |
| Introduction, Useful Items, and Important Changes |
| Figuring Cost of Goods Sold – Schedule C Lines 35 – 42 |
| Line 35 Inventory at Beginning of Year |
| Line 36 Purchases Less Cost of Items Withdrawn for Personal Use |
| Line 37 Cost of Labor |
| Line 38 Materials and Supplies |
| Line 39 Other Costs |
| Line 40 Add Lines 35 through 39 |
| Line 41 Inventory at End of Year |
| Line 42 Cost of Goods Sold
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| Chapter 7 - Figuring Gross Profit |
| Introduction, Useful Items, and Important Changes |
| Items To Check |
| Testing Gross Profit Accuracy |
| Additions to Gross Profit
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| Chapter 8 - Business Expenses |
| Introduction, Useful Items, and Important Changes |
| Bad Debts |
| Car and Truck Expenses |
| Methods for Deducting Car and Truck Expenses |
| Reimbursing Your Employees for Expenses |
| Depreciation |
| Employees' Pay |
| Insurance |
| Interest |
| Legal and Professional Fees |
| Pension Plans |
| Rent Expense |
| Taxes |
| Travel, Meals, and Entertainment |
| Business Use of Your Home |
| Other Expenses You Can Deduct |
| Expenses You Cannot Deduct
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| Chapter 9 - Figuring Net Profit or Loss |
| Introduction, Useful Items, and Important Changes |
| Net Operating Losses (NOLs) |
| Not-for-Profit Activities
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| Chapter 10 - Sample Returns |
| Introduction, Useful Items, and Important Changes |
| Preparing the Return for Susan J. Brown |
| Schedule C |
| Form 4562—Depreciation and Amortization |
| Schedule SE—Self-Employment Tax |
| Form 1040 |
| Preparing the Return for Stanley Price |
| Schedule C–EZ |
| Schedule SE—Self-Employment Tax |
| Form 1040
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| Chapter 11 - Your Rights as a Taxpayer |
| Introduction, Useful Items, and Important Changes |
| Declaration of Taxpayer Rights |
| Examinations, Appeals, Collections, and Refunds
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| Chapter 12 - How To Get More Information |
| Introduction, Useful Items, and Important Changes |
| Internal Revenue Service |
| Small Business Administration |
| Other Federal Agencies |
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| Master Index | List of Publications | List of Acronyms |