| E |
| Earned Income (See: Income Source; Self-Employed Plans) |
| Earned Income Credit (See: Credits Against Tax) |
| Earnings (See: Self-Employment Tax) |
| Earnings and Profits |
Educational Expenses
QSTPs-Qualified State Tuition Programs |
| Elections (See also specific subject headings) |
| Electing Small Business Trusts (ESBT)
(See: Trusts) |
| Electronic Filing (See:
Returns) |
| Employee Annuities (See:
Annuities and Pensions) |
| Employee Expenses |
| Employee Stock Options |
| Employer Identification Number
(See: Identifying Numbers) |
| Empowerment Zone Employment Credit (See:
Credits Against Tax) |
| Enrollment (See: Attorneys and Agents) |
| Employment Tax Issues |
| Entertainment Expenses |
| Environmental Clean-up Costs |
Exempt Organizations:
Accounting Method
Accumulation of Income
Charitable Contributions (See: Charitable Contributions)
Community Development Corporations
Excise Development Corporations
Filing Requirements
Gaming
Instrumentalities of United States
Inurement of Net Earnings
Nonprofit Hospitals
Organizations Excepted From Reporting Lobbying
Expenditures
Organizations Now Classified As Private Foundations
Organizations No Longer Qualifying as Organization to which Contributions
are Deductible Under Code Section 170
Private Foundations
Prohibited Transactions
Public Disclosure Requirements
Qualifications
Rulings and Determination Letters
Technical Advice
Unrelated Income
User Fees |
Employee Plans:
Administrative Programs, Issues & Procedures
Beneficiary
Cafeteria Plans
Church Plans
Civil Service Annuities (See: Annuities and
Pensions)
Closing Agreements
Compensation Tables
Contributions and Benefits
Cost of Living Adjustments
Covered Compensation Table
Deductions
Defined Benefits & Defined Contribution
Deferred Compensation Plans
Determination Letters
Distributions; Minimum Distributions
Employee Age
Employee Stock Ownership Plans
Employer Securities
Exclusions of Tax Sheltered Annuities
Forms & Applications
Funding; Minimum Funding Standards, Full Funding
Limitations; Change in Funding Method
General
Government Plans
Group Health Plans
Highly Compensated Employee
Individual Retirement Accounts (IRAs)
Investments
Limitations on Benefits and Contributions
Liquidity Shortfalls
Loans
Mortality Tables
Nondiscrimination; Testing, Coverage, Rollover
Participation
Prohibited Transactions
Prototype Retirement Plans and Amendments
Qualification Self-Employed Plans (See: Self-Employed
Plans)
Recovery of Basis
Remedial Amendment Period
Ruling Letters
Tax-Sheltered Annuities
Technical Advice
Termination
Transfers, Rollovers
User Fees
Vesting
Weighted Average Interest Rate Update |
Estates and Trusts
Abusive Trusts
Electing Small Business Trust
Marital or Charitable Bequests
Material Limitations on Surviving Spouses Right to Income |
| Estimated Tax |
| Evasion of Tax (See:
Fraud) |
| Evidence (See:
Criminal Prosecutions; Suits) |
| Examination of Records and Returns
(See: Books and Records; Returns) |
| Exchange of Property (See:
Capital Gains and Losses; Reorganizations; Sales or Exchanges) |
| Excise Taxes |
| Exemptions (Personal and Dependency) |
| Expatriates |
| Exploration and Development (See also: Research and Experiment) |
| Extension of Time |
|
F |
| Family Partnerships (See:
Partnerships) |
| Farmers and Farming (See also: Cooperatives) |
| Fees (See:
Compensation Received) |
| Fellowships (See:
Scholarships and Fellowships) |
| FICA (Federal Insurance Contributions Act) (See:
Social Security Contributions and Benefit Rate Base) |
| Fiduciaries |
| Financial Institutions (See: Banks) |
| Fines and Penalties (Deductibility) |
| Fisherman and Fishing |
Foreign Corporations and
Partnerships (See also: Controlled Foreign Corporations; Withholding)
FSC - Foreign Sales Corporations
Foreign Liquidations and Reorganizations |
Foreign Exchange and Currency
European Currency Conversions |
| Foreign Governments and Employees |
Foreign Insurance Companies
Domestic Asset/Liability & Investment
Yield Percentages |
Foreign Personal Holding Companies
PFIC - Passive Foreign Investment Company |
| Foreign Tax Credit (See also: Carrybacks and Carryovers; Possessions of the United States) |
Foreign Trusts
Foreign Trust and Foreign Gift Reporting Provisions |
| Forms (See
also: Returns) |
| Franchises |
| Fraud (See also: Criminal Prosecutions; Penalties; Suits) |
| Fringe Benefits |
