J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

Index

Numerics

0% rate on capital gains

2% AGI (adjusted gross income) floor

deductions, effect of

job expenses not subject to

job expenses subject to

miscellaneous itemized deduction subject to

moving expenses not subject to

15% rate on capital gains

28% capital rate gains from sales

30% adjusted gross income ceiling

30-day disbursement rule on loan proceeds

50% ceiling on charitable contributions

65 in age and over, tax benefits for

183-day substantial presence test for resident aliens

401(k) plans

corrective distributions from

elective deferral limit

hardship withdrawals from

limit on salary reduction deferrals

nondiscrimination rules

one-person 401(k) plan

ordinary income, taxed as

partnership plans

restrictions on withdrawals

Roth 401(k) contributions

SIMPLE IRA, contribution to both

SIMPLE plans

tax benefits of

tax-favored retirement plan, key to

withdrawals before age 59½

withholdings for retirement plans

403(b) plans, annuities for employees of tax-exempts and schools

nonspousal beneficiaries

rollover from employer plan to Roth IRA

Roth contributions to

2010 healthcare reform legislation

A

Abandoned securities

Abandonments of property

Abode test for qualifying children as exemption

Abstract of title fees

Accelerated cost recovery system (ACRS)

Accelerated death benefits

Accountable reimbursement plan

Accountants

employer-provided

material participation tests

travel costs

Accrual basis accounting for business income

Accrual method of accounting ...