US Master Tax Guide 2013

US Master Tax Guide 2013

by CCH Tax Law Editors

View All Available Formats & Editions

ISBN-10: 0808029800

ISBN-13: 9780808029809

Pub. Date: 11/28/2012

Publisher: C C H, Incorporated

The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 96th Edition reflects all pertinent federal taxation changes that affect 2012 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2013 MTG contains timely and precise explanations of federal


The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 96th Edition reflects all pertinent federal taxation changes that affect 2012 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2013 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. For added value, The U.S. Master Tax Guide is also annotated to CCH's Federal Standard Tax Reporter for more advanced, detailed, historical and in-depth research resources. The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions. MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2012 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2013" which focuses in on the most significant and thorniest new tax developments affecting practitioners for the year. The Top Federal Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

Product Details

C C H, Incorporated
Publication date:
Edition description:
Older Edition
Product dimensions:
5.80(w) x 8.90(h) x 1.50(d)

Table of Contents

17811 Chapter 2 Cor

Corporate Formati

20113 Return and Payment of Tax

Computation of Tax Liability 2191

Estimated Tax 2411

Accumulated Earnings Tax 25113 Personal Serv

27313 Pe


Controlled Corporate Groups 2

Consolidated Returns 29511 C

S Corporation

S Corporations Status 3011

Taxation of Shareholders 30913 Ta


Taxation of Corporation 33513 Re

35111 Ch

Partnerships13 Choi

40113 Publicly

40313 Partn

40413 Partnership

42513 Partner

42813 Sale

43413 Partnership Contr

44313 Family Partnerships 47413

Organization, Syndication, Start-Up Costs 47713 Electin

48211 Chapter 5 Trusts-Esta

Estates and Trusts as Taxable Entities 50113 Fiduc

51013 Taxation of Estates and Trusts 51413


Taxation of Beneficiaries 5

Grantor Trusts 57113 Other Special Tru

59011 Chapter 6 Exempt Organizations

Overview 60113 Code Sec. 501(c)(3

60213 Private Founda

63113 Unrelated Business T

65513 T

68713 Other Tax-Exemp


Chapter 7 Income13 What is "Incom

70113 Ownership of Inco

70413 Salaries, Wages, and Benefits

Interest 72413 Dividends 73313 Dividen

Dividends: Ea


Business Income 75913 Re

76213 Farming Inco

76713 Alimon


78513 Shareholder's or Employee's Barga

78913 Creditor's Financial

79313 Below-Ma


79911 Chap

Exclusions from Inc

Nontaxable Inc

80113 Life Insurance 80313 Certain Death Ben

81313 Annuity 81713 Beque

84713 Certain Benefits

85113 R

87713 Sch

87913 Government Co

88113 Sma

88213 Foster Care Pay

88313 Cancellation of Debt

Military Exemptions 89113

Benefits for Volunteer Emergency Respon

896A13 COBRA Premium Assistance 8

Disaster Relief Paymen

89713 Coverdell Educatio

89813 Qu


Other Exclusions 899A11 Chapter 9 Business Ex

Trade or Business Expens

90113 Compensation Paid 906

Entertainment, Meal and Gift Expenses 91

Taxes 92013 Charitable Cont

92713 Interest

93713 Employee's Expenses 94

Transportation and Car Expense

94513 Traveling Expens

94913 Home Office and Vaca

96113 Other Business Expens

96813 Domest


Expenses of Professional Persons 9

Farmer's Expenses 98213 Landlord

98613 Mining Company's Exp

98713 Uniform Capitaliza

99013 Incentives for Econom

999A11 Ch

Nonbusiness Expen

Deductions, Generally 10011

Adjusted Gross Income 100513

101113 Phaseout of Itemized Deductions 101413 Medi

101513 Taxes, General

102113 Real Property Taxes

102813 Interest 104313 Pr

105513 Charitable Contributions 10

Moving Expense 107313 Dues, Educ

Production of Inco

108511 Chapter 11 Losse

Overview of L

110113 Casualty an

112413 Bad Debts

Net Operating L

117313 Hobby Losses 119511 Chapter

Depreciation, Amortization


Allowance for De

120113 Basis for Depre

120313 Se


Limitations on Au

121113 Depreciatio


Leased Property 123413 Modified

123613 Accelerated Cost Rec

125213 Class Life ADR System 128213 D


Deduction for Energy Eff

128612 Amortization13 Allowance fo

128712 Depletion13 What is Dep

128913 Mineral Produc

129113 Percentage

129411 Chapter 13 Tax Credits13 Nonref

Limitation on Nonrefundable


Refundable Credits 1321

Health Care Credits 133113 Ener

134113 Alternativ


Foreign Tax Credit 136113

General Business Credits 136513 Tax Credi

137113 Miscellaneo

139111 Chapter 1

Alternative Minimum Ta

Calculating Alternative Minimum Tax

AMT Tax Preference I

142513 Cred


Chapter 15 Tax Accountin

Accounting Period 150113 Accoun

151513 Timing of Income and Exp

153313 Long-Term Contracts 155113 Inven

155313 Allocation and Recons

157311 Ch

Basis for Gain or

Computing Gain or L

160113 Property Acquired by Purch

161113 Property Acquire

Property Acquired by Exchange 164813 O

167813 Valuat

169511 Chapter 17 S


Sales and Exchanges of Pro

170113 Gain or Loss from Sale o

170513 Involuntary

171313 Trans

171713 Tax-Free

171912 Cap

Treatment of Capital Gain o

173513 Section 1231 174713 Capita

175213 Subdivision of Real Estate 17

Patents and Royalties


177413 Disposition of De


Farmers' Recaptures 179711 Chapter 18 Installm


Installment Met

180113 Computation of Income

181313 Related-Party Sales 183313 Repos


184613 C

Deferred Payments1

Imputed Interest 185913 Tr


Securities Transactions

Taxation of Securities Transactions 190113

190513 Wort


191913 Wash Sales 19

Short Sales 194413 Straddles a

194813 Corporate Bo

195013 Accounting

197311 Chapter 20 T

Tax Shelters13

200113 Tax Shelte

200613 Farming Operations 202813 Ac

204012 A

At-Risk Limitation on Losses 204513 Ap

205112 Passive

Passive A


Rental Activities 206213 Dispos

207613 Tax-Exempt Use Propert

208011 Chapter 21 Reti

Retirement13 Retirement Plans-Overv

210113 Defined Contri

210513 Defined Contribution Plans - R

211413 Defined Bene

213513 Defined Benefi

214013 Hybrid Plans 21501

Individual Retirement Accounts (IRAs) 215

Other Plans 216013 Plan Terminations 2165

Voluntary Compliance 217113 Non

217512 Benefits13 Benefi


Fringe Benefits Under Section 132 218813


Work/Life Benefits 219

Cafeteria Plans and Flexi



Chapter 22 Corporate Acquisitions-Re

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