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Bad Debt

• Bad Debt Deduction: Business & Nonbusiness ..IRS Topic 453
• Bad Debt Deductions: Business & Nonbusiness ..CPA Journal
• Business Bad Debts ..IRS Pub 535 Ch 10
• SmartMoney Guide to Debt Management

Canceled Debt

• Canceled Debt ..IRS Pub 525
• Canceled Debt Treatment for Business ..IRS Pub 334
• IRS Qs & As On Foreclosure & Debt Cancellation
• Cancellation of Debt - Agriculture ..IRS
• Mortgage Foregiveness Debt Relief Act of 2007 ..CCH Briefing
• Also see "Bankruptcy" next.

Bankruptcy

• Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (PL 109-8)
  [ Text ] [ CCH Special Report ] [ CCH Briefing ] [ House Report 109-31 ]
• IRS Fact Sheet on PL 109-8
• Discharging Taxes in Bankruptcy ..Arnstein & Lehr
• Tax Bankruptcy In Brief ..Moran Law Group
• Bankruptcy FAQs ..Swiggart & Agin, LLC.
• Bankruptcy Tax Guide ..IRS Pub 908 (7/96)
• Bankruptcy Information ..The Bankruptcy Site
• State Matrix on Bankruptcy Treatment of Pension Plans & IRAs ..FPAnet.org
• Bankruptcy Courts by Circuit ..Federal Judiciary
• Cases, Statutes & Regulations: [ Findlaw ] [ LawTrove.com ]
  
• US Bankruptcy Code ..Cornell Law
• Basics of Bankruptcy ..Bankrate.com

Business Entities

• Selecting Your Business Form ..CCH Toolkit
• Choosing A Form For Your Business ..Inc.com
• Entity Comparisons ..Business Filings, Inc.
• Tax & Other Aspects of Four Business & Tax Entities ..Peter Riley, CPA
• Starting Your Business ..IRS Small Business Resource Guide
• Starting A Business & Keeping Records ..IRS Pub 583
• Starting, Running & Growing A Small Business ..CCH SOHO Guidebook
• Small Business Startup Kit ..Small Business Admin.
• IRS One-Stop Business Resource
• Personal Service Corporations ..1120accountant.com
• Tax Aspects of Selling Your Business ..CCH SOHO Guidebook
• Accounting Periods & Methods ..IRS Pub 538

Business Expenses

• Business Expenses ..IRS Pub 535
• Business Expenses ..IRS Pub 334 Ch 8
• Business Deductions ..CCH SOHO Guidebook
• Rules Under Which Travel Expenses Are Deemed To Be Substantiated ..IRS RP 2007-63
• IRS Form 1040 Schedule C
• IRS Instructions Form 1040 Schedule C
• IRS Form 1040 Schedule C-EZ
• Travel & Entertainment
• Depreciation & Depletion
• Business Use of Your Home ..IRS Pub 587
• IRS Form 8829 - Business Use of Home
• IRS Instructions Form 8829
• Moving Expenses ..IRS Pub 521
• IRS Form 3903 - Moving Expenses
• Tax Benefits for Work Related Education ..IRS Pub 970

Accountable Plans

• Accountable Plans ..IRS Pub 463
• Accountable Plans ..JK Murphy, CPA
• Treasury Regulation 1.62-2
• Also see Travel & Entertainment

Depreciation & Depletion

• How to Depreciate Property ..IRS Pub 946
• Sec 179 Deduction ..IRS Pub 946 Chap 2
• Law & Backgound: Depreciation & Sec. 179 Expensing ..JCT 7/21/05
• Applicable Code & Regulations
• Temporary Regs (TD 9146 8/4/04)
• IRS FAQs
• Applicable Revenue Rulings & Proceduress
• Depletion ..IRS Pub 535 Ch 9
• Many States Are Decoupling from Federal "Bonus Depreciation" Tax Cut ..CBPP
• Depreciating Residential Rental Property ..IRS Pub 527
• Tax Tips for Forest landowners ..TimberTax.org
• IRS Form 4562 - Depreciation & Amortization
• IRS Form 4562 Instructions
• Claiming Your Depreciation Deduction ..CCH Toolkit
• Depreciation Limits for Passenger Cars ..CCH Toolkit

Employer Information

• Employer Information ..USCIS
• People Who Work For You ..CCH Toolkit
• Employer W-2 Filing Instructions & Information ..SSA.gov
• Tax Information for Businessess ..IRS
• US Dept. of Labor: By Topic
• Circular E: Employer's Tax Guide: IRS Pub 15 (Pdf) or (Text)
• Employer's Supplemental Tax Guide: IRS Pub 15-A (Pdf) or (Text)
• Employer's Tax Guide to Fringe Benefits: IRS Pub 15-B (Pdf) or (Text)
• Employer's Tax Guide - US Territories: IRS Pub 80 (Pdf) or (Text)
• Circular A: Agricultural Employer's Tax Guide: IRS Pub 51 (Pdf) or (Text)
• Household Employers Tax Guide: IRS Pub 926 (Pdf) or (Text)

Excise Tax

• IRS Pub 510: Excise Taxes
• IRS General Information On Excise Tax Programs
• Filing Excise Tax Returns ..Bankrate.com
• Federal Excise Tax Forms & Pubs ..IRS
• IRS Form 720: Quarterly Federal Excise Tax Return
• Firearms Excise Tax ..US Treasury
• State Excise Taxes ..FTA
• Also See Vehicle Fuels tax

Farming, Fishing & Ranching

• Farmer's Tax Guide ..IRS Pub 225
• IRS Resources Agriculture & Farmers
• Farming & Fishing Income ..IRS Topic 416
• A Guide For Farmers, Growers & Crew Leaders ..SSA Pub 10025
• Tax Highlights for Commercial Fishermen ..IRS Pub 595
• Circular A, Agricultural Employer's Tax Guide ..IRS Pub 51
• Tax Treatment of Timber ..National Timber Tax Website
• IRS Form 1040 Schedule F Profit or Loss from Farming
• Schedule F: Instructions

Home Office Deductions

• Computing Your Home Office Deduction (Calculator) ..CCH Toolkit
• Home Office Tax Deduction ..Nolo Press
• Business Use of Your Home ..IRS Pub 587
• IRS Form 8829 - Expenses for Business Use of Your Home
• IRS Form 8829 Instructions

Taxation of Household Employers & Employees

• Household Employer's Tax Guide ..IRS Pub 926
• What Forms Must You File ..IRS Pub 926
• Employment Taxes for Household Employees ..IRS Tax Topic 756
• The Nanny Tax ..SmartMoney
• Nanny Tax Calculator ..TurboTax
• Au Pair Taxation ..IRS
• Au Pair Federal Minimm Wage
• IRS Form 1040 Schedule H - Household Employment Taxes
• IRS Form 1040 Schedule H Instructions

Installment Sales

• Installment Sales ..IRS Pub 537
• IRS Taxpayer Help - Installment Sales ..Tax Topic 705
• Installment Sales ..CCH Business Owners Toolkit
• IRS Form 6252: Installment Sales

Multi-state Taxation

• Multi-state Tax Commission (MTC) Home Page
• Multi-state Tax Compact ..MTC
• Electronic Commerce & Multi-state Taxation

Partnerships

• Partnerships ..IRS Pub 541
• IRS Tax Information for Partnerships
• Limited Liability Partnerships ..CCH Business Owner's Toolkit
• Passive Activity & At-Risk Rules ..IRS Pub 925
• Also see: Passive Activity

• IRS Form 1065
• 1065 Instructions
• IRS Form 1065 Schedule K-1
• 1065 K-1 Instructions
• IRS Form 8308
• IRS Form 8582
• 8582 Instructions
• IRS Form 8832
• IRS Form 8865
• 8865 Instructions

Limited Liability Companies

• What Is An LLC? ..'Lectric Law Library
• LLC FAQs ..Nolo.com
• Tax Issues for LLCs ..IRS Pub 3402
• Tax Aspects of the LLC ..CCH Business Owner's Toolkit
• Information on State Tax Obligations ..CCH Business Owner's Toolkit

Passive Activity

• Passive Activity & At Risk Rules ..IRS Pub 925
• Passive Activity Losses: IRS Audit Guide
• Sec. 469 of Internal Revenue Code ..Cornell Law
• IRS Form 8582 ..Passive Activity Loss Limitations
• Form 8582 Instructions
• IRS Form 8582CR ..Passive Activity Credit Limitations
• IRS Form 8582CR Instructions
• IRS Form 6198 ..At-Risk Limitations
• IRS Form 6198 Instructions

Real Estate Taxation

• Selling Your Home ..IRS Pub 523
• Residential Rental Property ..IRS Pub 527
• Federal Real Estate Tax Rules for Property Owners ..Real-Estate-Owner.com
• Real Estate Taxation ..Weiss & Weissman, Inc.
• Tax Articles On Real Estate Investing ..Michael Gray, CPA
• 1031 Exchange Handbook ..Olympic Exchange Accommodators
• Sec. 1031 (Starker) Exchange Procedure Manual ..Realty Exchangers, Inc.
• Involuntary Conversion & Condemnations ..IRS Pub 544
• Involuntary Conversions Tips ..IRS
• IRS Form 4797 Sales of Business Property
• Form 4797 Instructions
• Taxes On Vacation Homes ..SmartMoney
• Vacation Home Tax Guide ..MarkRedfield.com
• Everything You Need To Know About Mortgages & Acquiring Property ..Mortgage Professor
• How Much Can I Borrow? ..Mortgage-X.com
• Freddie Mac Calculators For Buying A Home
• Also see: Rental Property

REMICS & REITS

• REMICS ..IRS Pub 938
• REMICS & Mortgage Backed Securities ..Fannie Mae

• IRS Documents on REITs
• REITs: Tax Simplification ..Haynes Boone
• National Association of Real Estate Investment Trusts

Recordkeeping & Tax Accounting

• Accounting Periods and Methods ..IRS Pub 538
• Tax Year and Accounting Methods ..CCH Business Owner's Toolkit
• Starting A Business & Keeping Records ..IRS Pub 583
• Cash Method of Accounting for Small Business Taxpayers ..IRS Notice
• Recordkeeping For Individuals ..IRS Pub 552
• IRS Form 3115 Change In Accounting Method
• Form 3115 Instructions

Amending Tax Returns

• Amended Returns ..IRS Topic 308
• IRS Procedures for Amending
• Amending Your Income Tax Return ..TurboTax
• IRS Form 1040X Amended US Tax Return
• IRS Form 1040X Instructions

History of Taxation

• History of U.S. Tax System ..US Treasury
• Tax History Project ..Tax Analysts

• Microsoft Security Bulletins
• Child Safety on the Internet Highway ..Lawrence J. Magid
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention Center
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• Various Security Forums To Help PC Users ..Spywareinfo.com
• Various Online Forums To MS Windows Users ..Aumha.net
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

• New Mexico Taxation & Revenue Dept.
• New Mexico Bureau of Elections
• New Mexico's Blue Book of Information
• New Mexico State & Local Government Services
• Welcome to Santa Fe
• New Mexico Tourism department