J.K. Lasser's small business taxes 2018 : your complete guide to a better bottom line /
John Wiley & Sons,
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Table of Contents:
- Title Page; Copyright; Dedication; Preface; Introduction; PART 1 Organization; 1 Business Organization; Sole Proprietorships; Partnerships and Limited Liability Companies; S Corporations and Their Shareholder-Employees; C Corporations and Their Shareholder-Employees; Employees; Factors in Choosing Your Form of Business Organization; Forms of Business Organization Compared; Changing Your Form of Business; Tax Identification Number; 2 Tax Year and Accounting Methods; Accounting Periods; Accounting Methods; Uniform Capitalization Rules; 3 Recordkeeping for Business Income and Deductions.
- General RecordkeepingSpecific Substantiation Requirements for Certain Expenses; Records for Depreciation, Basis, Carryovers, and Prepaid Expenses; How Long You Should Maintain Records; PART 2 Business Income and Losses; 4 Income or Loss from Business Operations; Business Income; Income for Service Businesses; Income from the Sale of Goods; Income from Farming; Income from Commercial Fishing; Investment-Type Income; Miscellaneous Business Income; State Income Taxes on Business Income; Net Operating Losses; Limitations on Business Losses; Income Earned Abroad; 5 Capital Gains and Losses.
- What Are Capital Gains and Losses?Tax Treatment of Capital Gains and Losses for Pass-Through Entities; Tax Treatment of Capital Gains for C Corporations; Loss Limitations; Sales of Business Interests; Special Situations; 6 Gains and Losses from Sales of Business Property; Section 1231 Gains and Losses; Sale-Leasebacks; Installment Sales; Recapture; Involuntary Conversions; Abandonment, Foreclosure, and Repossession of Property; Sale of All the Assets of the Business; PART 3 Business Deductions and Credits; 7 Employee Compensation: Salary, Wages, and Employee Benefits; Worker Classification.
- Temporary Workers and Outsourced HRDeductible Employee Compensation; Compensation to Owners; Stock Options and Restricted Stock; Deferred Compensation; Disallowance Repayment Agreements; Employee Benefits; Golden Parachute Payments; Cafeteria Plans; Employment Tax Credits; 8 Travel and Entertainment Expenses; Local Transportation Costs; Travel within the United States; Foreign Travel; Conventions; Living Away from Home on Temporary Assignments; Meal and Entertainment Expenses; Business Gifts; Reimbursement Arrangements; Recordkeeping Requirements; Employees; 9 Car and Truck Expenses.
- Deducting Car and Truck Expenses in GeneralActual Expense Method; Standard Mileage Allowance; Leasing a Car for Business; Arranging Vehicle Ownership; Employee Use of an Employer-Provided Car; Vehicle Trade-In; Trucks and Vans; Credit for Plug-In Electric Vehicles; Reimbursement Arrangements; Recordkeeping for Vehicle Expenses; 10 Repairs, Maintenance, and Energy Improvements; Ordinary Repairs; Rehabilitation Plans; Small Business Safe Harbors; Rotable Spare Parts; Change in Accounting Method; Special Rules for Improvements for the Elderly and Handicapped.