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Irs Amended Form

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Irs Amended Form

Irs amended form 1. Irs amended form   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Irs amended form These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Irs amended form In addition, the following are subject to the tax on unrelated business income. Irs amended form Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Irs amended form State and municipal colleges and universities. Irs amended form Qualified state tuition programs. Irs amended form Medical savings accounts (MSAs) described in section 220(d). Irs amended form Coverdell savings accounts described in section 530. Irs amended form U. Irs amended form S. Irs amended form instrumentalities. Irs amended form   A corporation that is a U. Irs amended form S. Irs amended form instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Irs amended form Colleges and universities. Irs amended form   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Irs amended form As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Irs amended form   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Irs amended form It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Irs amended form If the business activity is unrelated, the income in both instances will be subject to the tax. Irs amended form If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Irs amended form Title-holding corporations. Irs amended form   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Irs amended form   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Irs amended form However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Irs amended form Example. Irs amended form X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Irs amended form During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Irs amended form X also receives $100,000 from source N, which is not related to A's exempt function. Irs amended form X and A file a consolidated return for the tax year. Irs amended form X has unrelated business income of $100,000. Irs amended form Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 12-Dec-2013

The Irs Amended Form

Irs amended form Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Irs amended form Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Irs amended form Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Irs amended form Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Irs amended form Alternative Depreciation System (ADS), Required use of ADS. Irs amended form , ADS election. Irs amended form Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Irs amended form B Bankruptcy, Bankruptcy. Irs amended form Barter income, Barter income. Irs amended form Basis Adjusted, Adjusted basis. Irs amended form Installment sale, Adjusted basis for installment sale purposes. Irs amended form Involuntary conversion, Basis for depreciation. Irs amended form Like-kind exchange, Basis for depreciation. Irs amended form Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Irs amended form Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Irs amended form Constructing assets, Constructing assets. Irs amended form Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Irs amended form Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Irs amended form Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Irs amended form Casualty, defined, Casualty. Irs amended form Disaster area losses, Disaster Area Losses Leased property, Leased property. Irs amended form Livestock, Livestock or produce bought for resale. Irs amended form , Raised draft, breeding, dairy, or sporting animals. Irs amended form Reimbursement, Insurance and other reimbursements. Irs amended form Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Irs amended form Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Irs amended form Christmas trees, Christmas tree cultivation. Irs amended form , Christmas trees. Irs amended form Club dues, Club dues and membership fees. Irs amended form Comments on publication, Comments and suggestions. Irs amended form Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Irs amended form Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Irs amended form , Community property. Irs amended form Computer, software, Computer software. Irs amended form Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Irs amended form Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Irs amended form Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Irs amended form Constructive receipt of income, Constructive receipt. Irs amended form Contamination, Soil or other environmental contamination. Irs amended form Contract price, Contract price. Irs amended form Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Irs amended form , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Irs amended form , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Irs amended form Social security coverage, How to become insured under social security. Irs amended form State unemployment tax, Tax rate and credit. Irs amended form Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Irs amended form Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Irs amended form Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Irs amended form , Section 1231 transactions. Irs amended form , Gain or loss. Irs amended form Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Irs amended form Canceled, Cancellation of Debt, Canceled debt excluded from income. Irs amended form , Cancellation of debt. Irs amended form , Canceled debt. Irs amended form Nonrecourse, Amount realized on a nonrecourse debt. Irs amended form Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Irs amended form Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Irs amended form Conservation assets, Depreciable conservation assets. Irs amended form Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Irs amended form Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Irs amended form Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Irs amended form Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Irs amended form Direct payments, Direct payments and counter-cyclical payments. Irs amended form , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Irs amended form Disaster relief payments, Qualified disaster relief payments. Irs amended form Dispositions, Sale or other disposal of land during 9-year period. Irs amended form , Gain on sale of farmland. Irs amended form , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Irs amended form , Easements. Irs amended form Election ADS depreciation, Electing ADS. Irs amended form , ADS election. Irs amended form Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Irs amended form Cutting of timber, Election to treat cutting as a sale or exchange. Irs amended form Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Irs amended form Out of installment method, Electing out of the installment method. Irs amended form Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Irs amended form Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Irs amended form Employer identification number, Reminders, Employer identification number (EIN). Irs amended form Endangered species recovery expenses, Endangered species recovery expenses. Irs amended form Environmental contamination, Soil or other environmental contamination. Irs amended form Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Irs amended form , Fair market value (FMV). Irs amended form Family member Business expenses, Special rule for related persons. Irs amended form Installment sale, Sale to a related person. Irs amended form Like-kind exchange, Like-kind exchanges between related persons. Irs amended form Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Irs amended form Personal-use property, Personal-use property. Irs amended form Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Irs amended form , Farm. Irs amended form Income averaging, Income Averaging for Farmers Rental, Farm rental. Irs amended form Sale of, Sale of a Farm Farmer, Farmer. Irs amended form Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Irs amended form Form 1099-A, Form 1099-A. Irs amended form , Forms 1099-A and 1099-C. Irs amended form 1099-C, Cancellation of Debt, Form 1099-C. Irs amended form , Forms 1099-A and 1099-C. Irs amended form 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Irs amended form 1099-PATR, Form 1099-PATR. Irs amended form 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Irs amended form , Recapture. Irs amended form , Reporting the exchange. Irs amended form 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Irs amended form 6252, Form 6252. Irs amended form 8822, Reminders 8824, Reporting the exchange. Irs amended form 8849, Claiming a Refund 8886, Reminders 940, Form 940. Irs amended form 943, Form 943. Irs amended form 982, Form 982 I-9, Form I-9. Irs amended form SS-4, Reminders, Employer identification number (EIN). Irs amended form SS-5, Obtaining a social security number. Irs amended form T (Timber), Form T (Timber). Irs amended form W-2, Form W-2. Irs amended form W-4, Reminders, New hire reporting. Irs amended form , Form W-4. Irs amended form W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Irs amended form Free tax services, How To Get Tax Help, Free help with your tax return. Irs amended form Fuel tax credit or refund, Fuel tax credit and refund. Irs amended form , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Irs amended form , Cost related to gifts. Irs amended form , Property Received as a Gift, Gift. Irs amended form Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Irs amended form Gross profit percentage, Gross profit percentage. Irs amended form Gross profit, defined, Gross profit. Irs amended form Guarantee, Debt not payable on demand. Irs amended form H Health insurance deduction, Self-employed health insurance deduction. Irs amended form Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Irs amended form Holding period, Holding period. Irs amended form Horticultural structure, Horticultural structure. Irs amended form I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Irs amended form Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Irs amended form , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Irs amended form Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Irs amended form Inherited property, Inherited Property Insolvency, Insolvency. Irs amended form Installment sales, Form 6252. Irs amended form Electing out, Electing out of the installment method. Irs amended form Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Irs amended form Unstated interest, Unstated interest. Irs amended form Insurance, Insurance, Self-employed health insurance deduction. Irs amended form Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Irs amended form Unstated, Unstated interest. Irs amended form Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Irs amended form Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Irs amended form , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Irs amended form Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Irs amended form Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Irs amended form Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Irs amended form Prepaid farm supplies, Deduction limit. Irs amended form Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Irs amended form Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Irs amended form Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Irs amended form Casualty and theft losses, Livestock or produce bought for resale. Irs amended form Crop shares, Crop shares you use to feed livestock. Irs amended form Depreciation, Livestock. Irs amended form Diseased, Diseased livestock. Irs amended form Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Irs amended form Losses, Loss of livestock. Irs amended form , Livestock Purchased, Purchased livestock. Irs amended form Raised, Raised livestock. Irs amended form Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Irs amended form Used in a farm business, Livestock used in farm business. Irs amended form Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Irs amended form Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Irs amended form Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Irs amended form Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Irs amended form Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Irs amended form Lost property, Mislaid or lost property. Irs amended form M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Irs amended form Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Irs amended form Nontaxable transfer, Property acquired in a nontaxable transfer. Irs amended form Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Irs amended form Membership fees, Club dues and membership fees. Irs amended form Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Irs amended form Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Irs amended form Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Irs amended form Nontaxable transfer, Property acquired in a nontaxable transfer. Irs amended form Percentage tables, Rules for using the tables. Irs amended form Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Irs amended form Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Irs amended form Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Irs amended form P Partners, limited, Limited partner. Irs amended form Partners, retired, Retired partner. Irs amended form Partners, Spouse, Business Owned and Operated by Spouses. Irs amended form Partnership, Partnership income or loss. Irs amended form Passenger automobile, Passenger automobiles. Irs amended form Pasture income, Pasture income and rental. Irs amended form Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Irs amended form Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Irs amended form Extends useful life, Prepayment. Irs amended form Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Irs amended form Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Irs amended form Received for services, Property received for services. Irs amended form Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Irs amended form Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Irs amended form Section 1255, Section 1255 property. Irs amended form Tangible personal, Tangible personal property. Irs amended form Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Irs amended form Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Irs amended form Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Irs amended form Basis reductions, Recapture of basis reductions. Irs amended form Certain depreciation, Recapture of certain depreciation. Irs amended form Cost-sharing payments, Recapture. Irs amended form Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Irs amended form Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Irs amended form Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Irs amended form Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Irs amended form , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Irs amended form Fuel tax, Fuel tax credit and refund. Irs amended form , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Irs amended form , Casualties and Thefts, Insurance and other reimbursements. Irs amended form Deduction taken, Refund or reimbursement. Irs amended form Expenses, Reimbursed expenses. Irs amended form Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Irs amended form Reforestation expenses, Qualifying costs. Irs amended form To employees, Reimbursements to employees. Irs amended form Related persons, Special rule for related persons. Irs amended form , Losses from sales or exchanges between related persons. Irs amended form , Special rules for related persons. Irs amended form , Like-kind exchanges between related persons. Irs amended form , Sale to a related person. Irs amended form , Buying replacement property from a related person. Irs amended form , Related persons. Irs amended form Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Irs amended form Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Irs amended form Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Irs amended form , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Irs amended form S Sale of home, Sale of your home. Irs amended form Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Irs amended form Self-employed health insurance deduction, Self-employed health insurance deduction. Irs amended form Self-employment tax Community property, Community property. Irs amended form Deduction, Deduction for employer-equivalent portion of self-employment tax. Irs amended form How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Irs amended form Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Irs amended form Share farming, Share farmer. Irs amended form Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Irs amended form Selling price Defined, Selling price. Irs amended form Reduced, Selling price reduced. Irs amended form Settlement costs (fees), Settlement costs. Irs amended form Social security and Medicare Credits of coverage, Earning credits in 2013. Irs amended form Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Irs amended form Software, computer, Computer software. Irs amended form Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Irs amended form Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Irs amended form Start-up costs for businesses, Business start-up and organizational costs. Irs amended form Suggestions for publication, Comments and suggestions. Irs amended form T Tangible personal property, Tangible personal property. Irs amended form Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Irs amended form Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Irs amended form Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Irs amended form General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Irs amended form State and local general sales, State and local general sales taxes. Irs amended form Withholding, Federal income tax withholding. Irs amended form , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Irs amended form Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Irs amended form Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Irs amended form , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Irs amended form TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Irs amended form Unstated interest, Unstated interest. Irs amended form W Wages and salaries, Wages and salaries. Irs amended form Water conservation, Conservation Expenses Water well, Water well. Irs amended form , Water wells. Irs amended form Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Irs amended form Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications