Index
Accelerated death benefits
chronically ill, limits for
Account losses
Adoption costs
expenses, qualified
foreign child
modified adjusted gross income limit
U.S. citizen/resident child
Alimony
cash payments
living apart
payable under court decree
payment responsibility ends on death
Alternative minimum tax (AMT)
American Opportunity credit
costs, qualified higher education
educational institution, eligible
modified adjusted gross income limit
student, eligible
Amortization of bond premium
AMT (alternative minimum tax)
Appraisal, IRS
Appraisal fees:
charitable giving
insurance and catastrophes
Appreciated property donations
adjusted gross income limit, election to change
holding period
IRS appraisal
overvaluations, penalty for
property is not ordinary income property
property that has declined in value
substantiation requirements
tangible property used in charity exempt purpose
Archer Medical Savings Accounts (MSAs)
death and
reporting income
Audits. See Tax audits
Awards
Bad debts
bank deposits, loss on
debtor-creditor relationship
loan forgiveness
loan from after-tax income/capital
valid debt
worthlessness
Bank deposits, loss on
bad debt
casualty loss
ordinary loss
Bargain sales
Below-market loans
Bond(s):
interest on purchases, accrued
municipal
premium, amortization of
savings
worthless
Bonus depreciation, on equipment purchases
Borrowing and interest. See also Mortgage(s)
about
bad debts
bond purchases, accrued interest on
business interest
home mortgage interest
investment-related ...
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