Tax Topic: Alphabetical List of Tax Topics

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The Bulletin Index-Digest System & Highlights Summaries

Alphabetical List of Tax Topics

To find the topical category you need, scroll down through the blue text listings which are in alphabetical order. Click on the file name to the left of the topic to read the main page for that category.

If no file is listed next to the topic category, there will be a reference to "See" the other category that is referenced in the parenthesis.

Some categories have subcategories which are shown in black. When subcategories are actually part of another major category there will be a reference to "See" the other category.

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Campaign Expenses

Cancellation of Indebtedness (See: Discharge of Indebtedness)

Capital Assets (See also: Capital Gains and Losses)

Capital Expenditures

Capital Gains and Losses: (See also: Capital Assets)
Alternative Tax
Business Property
Carrybacks and Carryovers (See: Carrybacks and Carryovers)
Corporations
Dealers in Securities (See: Dealers in Securities)
Deduction for Capital Gains
Estates and Trusts (See: Estates and Trusts)
Farmers (See: Farmers and Farming)
Individuals
Livestock (See: Farmers and Farming)
Nonresidents (See: Nonresidents)
Partnerships (See: Partnerships)
Passive Activity Losses & Gains
Redemptions (See: Redemption of Stock and Bonds)
Section 1245 Property (See: Sales or Exchanges)
Section 1250 Property (See: Sales or Exchanges)
Timber, Coal, and Iron Ore (See: Natural Resources)

Carrybacks and Carryovers (See also: Net Operating Loss)

Carrying Charges

Casualty (See: Losses)

Certified Historic Structures

Charitable Contributions (See also: Carrybacks and Carryovers)

Child and Dependent Care Expenses

China Trade Act Corporations

Circulation Expenses (See: Advertising)

Citizens (See: Expatriates; Nonresidents; Residents)

Claim of Right (See: Repayments)

Claims (See: Limitations Period; Refunds and Credits)

Clergymen (See: Ministers)

Closing Agreements

Collapsible Corporations

Collection of Tax (See also: Levy; Liens)

Commissions

Community Development Corporation

Community Property and Income

Community Trusts Pooled Income Funds

Compensation Paid

Compensation Received: Convenience of Employer (See: Meals and Lodging)
Deferred (See: Deferred Compensation; Employee Plans; Self-Employed Plans)
Miscellaneous
Property Other Than Cash
Salaries, Fees, etc.
Sickness or Injuries (See: Disability Benefits; Sick Pay)

Compromises (See: Offers in Compromise)

Computer Software

Computation of Tax

Condemnation Awards (See: Involuntary Conversions)

Conferences (See: Appeals)

Consent Dividends Credit (See: Dividends)

Conservation Expenses (See: Farmers and Farming)

Consolidated Returns

Constructive Ownership of Stock

Constructive Receipt of Income

Contracts
Modified Guaranteed Contracts
Look-Back Method to Long-Term Contracts

Contributions (See: Charitable Contributions; Employee Plans; Political Contributions; Self-Employed Plans)

Controlled Corporations

Controlled Foreign Corporations and Partnerships

Cooperative Banks (See: Banks)

Cooperatives (See also: Dividends; Exempt Organizations)

Copyrights (See also: Royalties)

Corporations (See also specific subject headings)
Corporate Reorganizations & Liquidations

Cost of Living Adjustments

Court Decisions (See specific subject headings)

Covered Calls (See: Stocks and Financial Instruments)

Credits Against Tax (See also specific subject headings)
Earned Income Tax Credit
Empowered Zone Employment Credit
Enhanced Oil Recovery Credit
Hope Scholarship Credit
Lifetime Learning Credit
Low-Income Housing Credit
Nonconventional Source Fuel credit
Renewable Electricity Production Credit

Credit for the Elderly (See: Retirement Income Credit)

Criminal Prosecutions (See also: Fraud; Suits)

Currency Transaction Reports

Damages

Dealers in Securities

Decedents (See: Income in Respect of Decedents)

Declarations (See: Estimated Tax)

Debt Instruments

Deductions: (See also specific subject headings)
General
When taken

Deferments

Deferred Compensation (See also: Employee Plans; Self-Employed Plans) Nonqualified Deferred Compensation

Deficiencies

Delegation of Authority (See: Administration)

Delinquency (See: Penalties)

Dependents (See: Child and Dependent Care Expenses; Exemptions (Personal and Dependency); Minors)

Depletion

Deposits
Deposit of Federal Taxes
Electronic Funds Transfers (EFT)
Electronic Federal Tax Payment System (EFTPS)
Failure-to-Deposit Penalty

Depreciation
General Asset Accounts

Development Expenditures (See: Exploration and Development; Research and Experiment)

Disability Benefits

Disability Income Exclusion (See: Sick Pay)

Disaster Areas

Discharge of Indebtedness

Disclosure of Information (See: Publicity of Information)

Distributions (See: specific subject headings, such as Employee Plans)

Dividends:
Definition
Paid
Patronage
Received
Stock

Divorce (See: Alimony)

Domestic Employees
Social Security Domestic Employee Coverage Threshold

Domestic International Sales Corporations (DISC)

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