Contents
2. Tax Year and Accounting Methods
3. Recordkeeping for Business Income and Deductions
Part 2 Business Income and Losses
4. Income or Loss from Business Operations
6. Gains and Losses from Sales of Business Property
Part 3 Business Deductions and Credits
7. Employee Compensation: Salary, Wages, and Employee Benefits
8. Travel and Entertainment Expenses
10. Repairs, Maintenance, and Energy Improvements
14. First-Year Expensing, Depreciation, Amortization, and Depletion
20. Deductions and Credits for Farmers
21. Domestic Production Activities Deduction
22. Miscellaneous Business Deductions
Part 4 Tax Planning for Your Small Business
24. Income and Deduction Strategies
25. Tax Strategies for Opening or Closing a Business
26. Tax Strategies for a Sideline Business
27. Tax Strategies for Multiple Businesses
30. Filing Income Tax Returns and Paying Taxes
Appendix A. Information Returns
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