|  |
| |
| Master Index | List of Publications | List of Acronyms |
|
|
| |
| Publication 535:
Business Expenses |
| For use in Preparing 2001 Returns |
| Introduction, Useful Items, and Important Changes
|
| Chapter 1 - Deducting Business Expenses |
| Introduction, Useful Items, and Important Changes |
| What Can I Deduct? |
| Cost of Goods Sold |
| Capital Expenses |
| Personal Expenses |
| How Much Can I Deduct? |
| When Can I Deduct an Expense? |
| Not-for-Profit Activities |
| Limit on Deductions and Losses
|
| Chapter 2 - Employees' Pay |
| Introduction, Useful Items, and Important Changes |
| Tests for Deducting Pay |
| Test 1—Reasonable |
| Test 2—For Services Performed |
| Kinds of Pay |
| Awards |
| Bonuses |
| Education Expenses |
| Fringe Benefits |
| Loans or Advances |
| Property |
| Reimbursements for Business Expenses |
| Sick Pay |
| Vacation Pay
|
| Chapter 3 - Retirement Plans |
| Introduction, Useful Items, and Important Changes |
| Simplified Employee Pension (SEP) |
| Contribution Limits |
| Deduction Limit |
| Salary Reduction Simplified Employee Pension (SARSEP) |
| Reporting SEP Contributions on Form W–2 |
| SIMPLE Retirement Plans |
| SIMPLE IRA Plan |
| Qualified Plan |
| Kinds of Qualified Plans |
| Setting Up a Plan |
| Deduction Limit |
| Figuring Your Deduction |
| Individual Retirement Arrangement (IRA)
|
| Chapter 4 - Rent Expense |
| Introduction, Useful Items, and Important Changes |
| Rent |
| Taxes on Leased Property |
| Cost of Getting a Lease |
| Improvements by Lessee |
| Capitalizing Rent Expenses
|
| Chapter 5 - Interest |
| Introduction, Useful Items, and Important Changes |
| Allocation of Interest |
| Partnerships and S Corporations |
| Interest You Can Deduct |
| Interest You Cannot Deduct |
| Capitalization of Interest |
| When To Deduct Interest |
| Below-Market Loans
|
| Chapter 6 - Taxes |
| Introduction, Useful Items, and Important Changes |
| When To Deduct Taxes |
| Real Estate Taxes |
| Income Taxes |
| Employment Taxes |
| Other Taxes
|
| Chapter 7 - Insurance |
| Introduction, Useful Items, and Important Changes |
| Deductible Premiums |
| Self-Employed Health Insurance Deduction |
| Nondeductible Premiums |
| Capitalized Premiums |
| When To Deduct Premiums
|
| Chapter 8 - Costs You Can Deduct or Capitalize |
| Introduction, Useful Items, and Important Changes |
| Carrying Charges |
| Research and Experimental Costs |
| Intangible Drilling Costs |
| Exploration Costs |
| Development Costs |
| Circulation Costs |
| Retired Asset Removal Costs |
| Barrier Removal Costs
|
| Chapter 9 - Amortization |
| Introduction, Useful Items, and Important Changes |
| How To Deduct Amortization |
| Going Into Business |
| Business Start-Up Costs |
| Costs of Organizing a Corporation |
| Costs of Organizing a Partnership |
| How To Amortize |
| Getting a Lease |
| Section 197 Intangibles |
| Section 197 Intangibles Defined |
| Assets That Are Not Section 197 Intangibles |
| Anti-Churning Rules |
| Incorrect Amount of Amortization Deducted |
| Disposition of Section 197 Intangibles |
| Reforestation Costs |
| Pollution Control Facilities |
| Research and Experimental Costs
|
| Chapter 10 - Depletion |
| Introduction, Useful Items, and Important Changes |
| Who Can Claim Depletion |
| Mineral Property |
| Cost Depletion |
| Percentage Depletion |
| Oil and Gas Wells |
| Mines and Geothermal Deposits |
| Lessor's Gross Income |
| Timber
|
| Chapter 11 - Business Bad Debts |
| Introduction, Useful Items, and Important Changes |
| Business Bad Debt Defined |
| Types of Business Bad Debts |
| When Debt Is Worthless |
| How To Treat |
| Specific Charge-Off Method |
| Nonaccrual-Experience Method |
| Recovery |
| Where To Deduct
|
| Chapter 12 - Electric and Clean-Fuel Vehicles |
| Introduction, Useful Items, and Important Changes |
| Definitions |
| Deductions for Clean-Fuel Vehicle and Refueling Property |
| Deduction for Clean-Fuel Vehicle Property |
| Deduction for Clean-Fuel Vehicle Refueling Property |
| How To Claim the Deductions Clean-fuel property |
| Recapture of the Deductions |
| Basis Adjustments |
| Electric Vehicle Credit |
| Qualified Electric Vehicle |
| Amount of the Credit |
| How To Claim the Credit |
| Recapture of the Credit |
| Basis Adjustments
|
| Chapter 13 - Other Expenses |
| Introduction, Useful Items, and Important Changes |
| Travel, Meals, and Entertainment |
| Reimbursements |
| Miscellaneous Expenses
|
| |
| |
| Master Index | List of Publications | List of Acronyms |