J.K. Lasser's Your Income Tax 2002John Wiley & Sons, 2002 M03 14 - 832 pages "Make sure you're buying the right book!--The 2002 edition is for filing your 2001 taxes and has all the up-to-date information on the new tax law. The 2001 edition is for filing 2000 taxes." The most trusted name in tax! April 15th comes once a year. But the new tax laws will change the way we save and plan our financial affairs all year-round. That s why J.K. Lasser provides a comprehensive library of smart financial planning and investing advice for all your needs for tax season and beyond. J.K. Lasser s(TM) Your Income Tax 2002 and J.K. Lasser s(TM) Year-Round Tax Strategies 2002 give early planners a head start on understanding the new tax regulations and preparing for filing the return on April 15th. And Lasser s personal finance guides help you make the most of your money from every angle. Consider it total care for your wealth and financial well-being, 365 days a year. |
From inside the book
Results 1-5 of 93
Page 10
... rules apply to Roth IRA contributions (8.20). You must file jointly to convert a traditional IRA to a Roth IRA (8.21). To claim the credit for the elderly (Chapter 34), you must file jointly unless you lived apart forthe entire year or ...
... rules apply to Roth IRA contributions (8.20). You must file jointly to convert a traditional IRA to a Roth IRA (8.21). To claim the credit for the elderly (Chapter 34), you must file jointly unless you lived apart forthe entire year or ...
Page 12
... rules than under the innocent spouse rules because innocent spouse relief may be denied if you had “reason to know” that tax was understated on the joint return, whereas the IRS must show that you had “actual knowledge” of the omitted ...
... rules than under the innocent spouse rules because innocent spouse relief may be denied if you had “reason to know” that tax was understated on the joint return, whereas the IRS must show that you had “actual knowledge” of the omitted ...
Page 13
... Rules. Ifyou live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin, the income and property you and your spouse acquire ... Rules The IRS may disregard community 13 1.6 Community Property Rules.
... Rules. Ifyou live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin, the income and property you and your spouse acquire ... Rules The IRS may disregard community 13 1.6 Community Property Rules.
Page 14
... rules discussed at 1.7 and the separate liability rules at 1.8. In applying those rules, items that would otherwise be allocable solely to your spouse will not be partly allocated to you merely because of the community property laws ...
... rules discussed at 1.7 and the separate liability rules at 1.8. In applying those rules, items that would otherwise be allocable solely to your spouse will not be partly allocated to you merely because of the community property laws ...
Page 46
... rules (2.18) as ordinary wage income in the first year that your right to the option is freely transferable or not subject to a substantial risk of forfeiture. For other details and requirements, see IRS Regulation Section 1.83-7 ...
... rules (2.18) as ordinary wage income in the first year that your right to the option is freely transferable or not subject to a substantial risk of forfeiture. For other details and requirements, see IRS Regulation Section 1.83-7 ...
Contents
29 | |
PART 3 CLAIMING DEDUCTIONS | 263 |
PART 4 PERSONAL TAX COMPUTATIONS | 419 |
PART 5 PERSONAL TAX SAVINGS PLANS | 467 |
PART 6 BUSINESS TAX PLANNING | 589 |
PART 7 FILING YOUR RETURN AND WHAT HAPPENS AFTER YOU FILE | 665 |
PART 8 2001 TAX FORMS TAX TABLES AND TAX RATE SCHEDULES | 695 |
PART 9 GLOSSARY AND INDEX | 759 |
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Common terms and phrases
activity allocated allowed amount annual annuity apply basis beneficiary benefits bond cash Chapter child claim computation considered contributions corporation cost Court debt deduction dependent determine discussed distribution dividends earned election employer Enter example exceed excess exchange exclusion exemption expenses fair fees figure foreign Form funds gain gift gross income held holding Ifyou increase installment interest investment issued joint return later less liability limit lived loan loss market value married meet method months mortgage ofthe option paid participant partnership passive payments penalty period purchase qualify real estate received reduced reimbursement rental residence retirement rules Schedule sell separate shares Social Security spouse tax-free taxable tion transfer treated trust unless wages withholding
Popular passages
Page 248 - ... (b) Exception. Gross income does not include amounts received as prizes and awards made primarily in recognition of religious, charitable, scientific, educational, artistic, literary, or civic achievement...
Page 42 - ... (4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
Page 545 - ... permanently and totally disabled at retirement. For this purpose, an individual is considered permanently and totally disabled if he or she is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death, or that has lasted or can be expected to last for a continuous period of not less than 12 months.
Page 228 - A real property trade or business is any real property development, redevelopment, construction, reconstruction, acquisition, conversion, rental, operation, management, leasing, or brokerage trade or business. Services the partner performed as an employee are not treated as performed in a real property trade or business...
Page 202 - To make an election to recharacterize, notify the trustee of the account being recharacterized and the transferee trustee (if different) of your intent to recharacterize, specifically identify the amounts subject to the election, and direct the transferor trustee to make the transfer.
Page 84 - If at the time of original issue there was an intention to call the bond or other evidence of indebtedness before maturity, any gain realized on the sale or exchange thereof which does not exceed an amount equal to the original issue discount...
Page 532 - Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Page 123 - This advice was given by a court: "The taxpayer is at times in a very difficult position in determining in what year to claim a loss. The only safe practice, we think, is to claim a loss for the earliest year when it may possibly be allowed and to renew the claim in subsequent years if there is a reasonable chance of its being applicable for those years.