[ Pobierz całość w formacie PDF ]
154, 155, 156, 157, 158, 159, 160, 161, 184, 185, 195, 202, 203, 204,
161, 162, 163, 168, 174, 181, 184, 205, 207, 209, 210, 211, 212, 218,
188, 204, 205, 206, 207, 209, 218, 219, 221, 229, 230, 231, 251, 268
219, 221, 222, 227, 230, 251, 252, limited liability company (LLC), 3, 5, 40,
253, 262, 264, 266, 267, 268, 272, 46, 81, 168, 279
273
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Index 2 79
loss, 5, 14, 17, 19, 26, 27, 28, 29, 30, 31, principal residence, 232, 254, 255, 258,
32, 34, 36, 37, 38, 39, 40, 41, 42, 44, 259
47, 48, 53, 65, 97, 100, 103, 114, 122, profit, 5, 14, 26, 27, 28, 29, 30, 31, 32,
147, 159, 169, 170, 171, 172, 173, 33, 34, 35, 36, 37, 38, 39, 40, 41, 47,
174, 175, 179, 180, 184, 201, 205, 48, 53, 78, 79, 125, 129, 130, 131,
230, 243, 263, 264, 265, 266 160, 175, 210, 247
profit motive, 32, 34, 35, 37, 38
property, 1, 2, 7, 8, 19, 20, 28, 33, 57, 63,
M 64, 65, 66, 67, 71, 74, 78, 96, 97, 98,
marriage, 186, 194 99, 100, 102, 133, 134, 139, 140, 152,
common-law, 186 153, 154, 155, 156, 157, 159, 160,
meals, 56, 60, 61, 62, 122, 148, 177, 226, 163, 164, 166, 167, 168, 169, 170,
277 172, 173, 174, 179, 181, 182, 204,
Medicare, 9, 10, 112, 125, 148, 207, 208, 247, 252, 253, 254, 255, 256, 257,
211, 213 258, 260, 262, 263, 264, 265
purchase price, 5, 6, 7, 57, 63, 65, 66, 70,
71, 72, 73, 81, 174, 264
O purpose, 32, 51, 52, 153, 160, 161, 163,
Old Age, Survivors, and Disability 164, 260, 261, 262
Insurance, 9, 10, 207, 208, 212
ordinary and necessary, 19-20, 26, 47, 50,
51, 54, 55, 56, 58, 107, 109, 137, 152, Q
153, 160, 168, 175, 176, 260, 262 Qualified Domestic Relations Orders
(QDROs), 134
qualified organization, 163, 164, 165
P qualified tuition program (QTP), 270, 271
partnerships, 3, 7, 9, 40, 81, 135, 139,
168, 263, 279
pension, 53, 129, 130, 229, 230, 238, 243, R
245, 275 real estate, 1, 2, 20, 21, 51, 63, 77, 91,
percentage of use, 94, 96, 97 100, 103, 160, 251, 260, 263, 264,
performing artists, 109, 110, 111 265, 266
principal place of business, 88, 90, 91 receipt, constructive, 3
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280 Tax Power for the Self-Employed
receipt, gross, 54, 140, 175 stock, 7, 18, 19, 20, 57, 63, 66, 81, 172,
regular use, 88, 90, 93, 96 205, 266
rents, 21, 92, 120, 152, 159, 263 student loan, 128, 134, 135, 136, 137,
retirement, 2, 8, 17, 108, 114, 126, 127, 138, 139, 271, 272
128, 129, 130, 131, 197, 208, 229, qualified student loan, 134, 135, 136
230, 231, 234, 238, 239, 240, 241,
242, 244, 245, 246, 247, 248, 250,
275, 277 T
tax benefits, 38, 150, 260, 268, 273
tax bracket, 2, 3, 131, 132, 151, 180, 182,
S 202, 210, 212, 218, 240, 242, 243,
safe harbor, 29, 32 264, 266, 267, 275
salary, 4, 5, 6, 7, 8, 40, 47, 48, 51, 52, 53, tax break, 251, 252, 254, 256, 258, 260,
54, 70, 77, 79, 80, 108, 112, 188, 195, 262, 264, 266, 267, 268, 270, 272,
201, 213, 245, 264, 274, 277, 278, 274, 276, 278, 280, 282, 284
279 tax credit, 177, 207, 209, 210, 218, 219,
securities, 17, 18, 19, 39, 40, 167 220, 222, 223, 224, 225, 226, 228,
self-employment, 5, 6, 7, 9, 10, 11, 12, 14, 229, 230, 232, 233, 234, 236, 268
16, 17, 18, 19, 20, 21, 22, 24, 26, 30, tax deduction, 27, 45, 52, 55, 76, 78, 79,
31, 41, 46, 48, 49, 53, 67, 68, 89, 107, 80, 81, 115, 146, 153, 154, 164, 169,
116, 117, 118, 120, 123, 125, 130, 175, 181, 204, 243, 252, 253, 261,
148, 152, 160, 161, 178, 179, 201, 262, 275
207, 208, 209, 210, 211, 212, 213, above-the-line, 45
222, 278, 279 below-the-line, 45
Social Security, 9, 49, 126, 148, 207, 211, business, 17, 46, 47, 50, 53, 56, 61,
212, 213, 229, 230, 238 62, 75, 78, 87, 88, 89, 92, 95, 96,
sole proprietor, 9, 65, 67 100-101, 102, 107, 108, 146, 152,
spouse, 40, 115, 124, 127, 132, 133, 134, 153, 161, 162, 168, 178, 179, 180,
135, 149, 150, 186, 187, 188, 193, 185, 209, 218, 222, 224, 225
194, 195, 220, 221, 223, 226, 239, dental expense, 147, 149, 150, 180,
240, 259, 260, 273 184, 204
standard mileage rate, 177 health savings account, 112, 113, 114,
115, 148
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Index 2 81
home mortgage interest, 100, 103, 210, 212, 228, 231, 238, 240, 242,
154, 155, 162, 163, 209, 230, 252, 245, 252, 253, 263, 266, 267, 270
253 tax, self-employment, 5, 6, 10, 11, 16, 17,
home office, 91, 97, 100, 103 20, 21, 41, 46, 49, 67, 107, 123, 125,
itemized, 46, 47, 50, 110, 146, 150, 130, 148, 152, 160, 161, 178, 179,
152, 155, 157, 158, 159, 160, 161, 201, 207, 208, 209, 210, 211, 212,
168, 169, 172, 173, 174, 179, 180, 213, 222, 278, 279
181, 182, 183, 184, 185, 188, 193, tax, tentative minimum, 207, 221
204, 209, 218, 222, 252, 253 theft, 1, 36, 169, 170, 172, 173, 174, 179,
medical expense, 46, 114, 115, 124, 184
147, 148, 149, 150, 151 time test, 119, 120
moving expense, 115, 116, 117, 118, traditional IRA. See individual retirement
119, 120, 121, 277 account
nonbusiness, 107, 108, 110, 112, 114, travel, 13, 51, 52, 56, 74, 122, 123, 147,
116, 118, 120, 122, 124, 126, 128, 148, 149, 176, 177, 210, 226, 271
130, 132, 134, 136, 138, 140, 142,
144, 209, 218
self-employed health insurance , 123, U
125 U.S. Department of the Treasury, 11
standard, 47, 50, 110, 112, 146, 150, Treasury Regulations, 12, 60, 61
152, 159, 161, 169, 173, 179, 180, U.S. Tax Code, 12, 189, 251
181, 182, 183, 185, 186, 187-188,
189, 193, 204, 207, 209, 210, 218,
222, 252, 253 W
tax, alternative minimum, 110, 184, 185, wages, 7, 8, 10, 40, 47, 48, 49, 52, 53, 54,
204, 205, 207 70, 108, 111, 112, 139, 140, 141, 148,
tax, federal, 146, 152, 153, 186, 201, 202, 159, 179, 188, 201, 213, 245, 264, [ Pobierz całość w formacie PDF ]
zanotowane.pl doc.pisz.pl pdf.pisz.pl rafalstec.xlx.pl
154, 155, 156, 157, 158, 159, 160, 161, 184, 185, 195, 202, 203, 204,
161, 162, 163, 168, 174, 181, 184, 205, 207, 209, 210, 211, 212, 218,
188, 204, 205, 206, 207, 209, 218, 219, 221, 229, 230, 231, 251, 268
219, 221, 222, 227, 230, 251, 252, limited liability company (LLC), 3, 5, 40,
253, 262, 264, 266, 267, 268, 272, 46, 81, 168, 279
273
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Index 2 79
loss, 5, 14, 17, 19, 26, 27, 28, 29, 30, 31, principal residence, 232, 254, 255, 258,
32, 34, 36, 37, 38, 39, 40, 41, 42, 44, 259
47, 48, 53, 65, 97, 100, 103, 114, 122, profit, 5, 14, 26, 27, 28, 29, 30, 31, 32,
147, 159, 169, 170, 171, 172, 173, 33, 34, 35, 36, 37, 38, 39, 40, 41, 47,
174, 175, 179, 180, 184, 201, 205, 48, 53, 78, 79, 125, 129, 130, 131,
230, 243, 263, 264, 265, 266 160, 175, 210, 247
profit motive, 32, 34, 35, 37, 38
property, 1, 2, 7, 8, 19, 20, 28, 33, 57, 63,
M 64, 65, 66, 67, 71, 74, 78, 96, 97, 98,
marriage, 186, 194 99, 100, 102, 133, 134, 139, 140, 152,
common-law, 186 153, 154, 155, 156, 157, 159, 160,
meals, 56, 60, 61, 62, 122, 148, 177, 226, 163, 164, 166, 167, 168, 169, 170,
277 172, 173, 174, 179, 181, 182, 204,
Medicare, 9, 10, 112, 125, 148, 207, 208, 247, 252, 253, 254, 255, 256, 257,
211, 213 258, 260, 262, 263, 264, 265
purchase price, 5, 6, 7, 57, 63, 65, 66, 70,
71, 72, 73, 81, 174, 264
O purpose, 32, 51, 52, 153, 160, 161, 163,
Old Age, Survivors, and Disability 164, 260, 261, 262
Insurance, 9, 10, 207, 208, 212
ordinary and necessary, 19-20, 26, 47, 50,
51, 54, 55, 56, 58, 107, 109, 137, 152, Q
153, 160, 168, 175, 176, 260, 262 Qualified Domestic Relations Orders
(QDROs), 134
qualified organization, 163, 164, 165
P qualified tuition program (QTP), 270, 271
partnerships, 3, 7, 9, 40, 81, 135, 139,
168, 263, 279
pension, 53, 129, 130, 229, 230, 238, 243, R
245, 275 real estate, 1, 2, 20, 21, 51, 63, 77, 91,
percentage of use, 94, 96, 97 100, 103, 160, 251, 260, 263, 264,
performing artists, 109, 110, 111 265, 266
principal place of business, 88, 90, 91 receipt, constructive, 3
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280 Tax Power for the Self-Employed
receipt, gross, 54, 140, 175 stock, 7, 18, 19, 20, 57, 63, 66, 81, 172,
regular use, 88, 90, 93, 96 205, 266
rents, 21, 92, 120, 152, 159, 263 student loan, 128, 134, 135, 136, 137,
retirement, 2, 8, 17, 108, 114, 126, 127, 138, 139, 271, 272
128, 129, 130, 131, 197, 208, 229, qualified student loan, 134, 135, 136
230, 231, 234, 238, 239, 240, 241,
242, 244, 245, 246, 247, 248, 250,
275, 277 T
tax benefits, 38, 150, 260, 268, 273
tax bracket, 2, 3, 131, 132, 151, 180, 182,
S 202, 210, 212, 218, 240, 242, 243,
safe harbor, 29, 32 264, 266, 267, 275
salary, 4, 5, 6, 7, 8, 40, 47, 48, 51, 52, 53, tax break, 251, 252, 254, 256, 258, 260,
54, 70, 77, 79, 80, 108, 112, 188, 195, 262, 264, 266, 267, 268, 270, 272,
201, 213, 245, 264, 274, 277, 278, 274, 276, 278, 280, 282, 284
279 tax credit, 177, 207, 209, 210, 218, 219,
securities, 17, 18, 19, 39, 40, 167 220, 222, 223, 224, 225, 226, 228,
self-employment, 5, 6, 7, 9, 10, 11, 12, 14, 229, 230, 232, 233, 234, 236, 268
16, 17, 18, 19, 20, 21, 22, 24, 26, 30, tax deduction, 27, 45, 52, 55, 76, 78, 79,
31, 41, 46, 48, 49, 53, 67, 68, 89, 107, 80, 81, 115, 146, 153, 154, 164, 169,
116, 117, 118, 120, 123, 125, 130, 175, 181, 204, 243, 252, 253, 261,
148, 152, 160, 161, 178, 179, 201, 262, 275
207, 208, 209, 210, 211, 212, 213, above-the-line, 45
222, 278, 279 below-the-line, 45
Social Security, 9, 49, 126, 148, 207, 211, business, 17, 46, 47, 50, 53, 56, 61,
212, 213, 229, 230, 238 62, 75, 78, 87, 88, 89, 92, 95, 96,
sole proprietor, 9, 65, 67 100-101, 102, 107, 108, 146, 152,
spouse, 40, 115, 124, 127, 132, 133, 134, 153, 161, 162, 168, 178, 179, 180,
135, 149, 150, 186, 187, 188, 193, 185, 209, 218, 222, 224, 225
194, 195, 220, 221, 223, 226, 239, dental expense, 147, 149, 150, 180,
240, 259, 260, 273 184, 204
standard mileage rate, 177 health savings account, 112, 113, 114,
115, 148
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Index 2 81
home mortgage interest, 100, 103, 210, 212, 228, 231, 238, 240, 242,
154, 155, 162, 163, 209, 230, 252, 245, 252, 253, 263, 266, 267, 270
253 tax, self-employment, 5, 6, 10, 11, 16, 17,
home office, 91, 97, 100, 103 20, 21, 41, 46, 49, 67, 107, 123, 125,
itemized, 46, 47, 50, 110, 146, 150, 130, 148, 152, 160, 161, 178, 179,
152, 155, 157, 158, 159, 160, 161, 201, 207, 208, 209, 210, 211, 212,
168, 169, 172, 173, 174, 179, 180, 213, 222, 278, 279
181, 182, 183, 184, 185, 188, 193, tax, tentative minimum, 207, 221
204, 209, 218, 222, 252, 253 theft, 1, 36, 169, 170, 172, 173, 174, 179,
medical expense, 46, 114, 115, 124, 184
147, 148, 149, 150, 151 time test, 119, 120
moving expense, 115, 116, 117, 118, traditional IRA. See individual retirement
119, 120, 121, 277 account
nonbusiness, 107, 108, 110, 112, 114, travel, 13, 51, 52, 56, 74, 122, 123, 147,
116, 118, 120, 122, 124, 126, 128, 148, 149, 176, 177, 210, 226, 271
130, 132, 134, 136, 138, 140, 142,
144, 209, 218
self-employed health insurance , 123, U
125 U.S. Department of the Treasury, 11
standard, 47, 50, 110, 112, 146, 150, Treasury Regulations, 12, 60, 61
152, 159, 161, 169, 173, 179, 180, U.S. Tax Code, 12, 189, 251
181, 182, 183, 185, 186, 187-188,
189, 193, 204, 207, 209, 210, 218,
222, 252, 253 W
tax, alternative minimum, 110, 184, 185, wages, 7, 8, 10, 40, 47, 48, 49, 52, 53, 54,
204, 205, 207 70, 108, 111, 112, 139, 140, 141, 148,
tax, federal, 146, 152, 153, 186, 201, 202, 159, 179, 188, 201, 213, 245, 264, [ Pobierz całość w formacie PDF ]