Special Tax Provisions
Federal Tax Course – Lesson 20
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INVOLUNTARY CONVERSIONS |
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| Introduction | 2001 |
| Replacement Period | 2002 |
| What Qualifies as “Replacement Property” | 2003 |
| Condemnation Awards | 2004 |
| Property Replaced in Kind | 2005 |
| Other Examples of Involuntary Conversion | 2006 |
| Special Relief Provisions for Disaster-Related Involuntary Conversions | 2007 |
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THE INSTALLMENT METHOD OF REPORTING INCOME |
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| Introduction | 2008 |
| Reporting Installment Sales on the Tax Return | 2009 |
| Election of Regular Method | 2010 |
| Contract Price | 2011 |
| Imputed Interest | 2012 |
| Deferred Payment Sales | 2013 |
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RECAPTURE OF DEPRECIATION AND OTHER EXPENSES |
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| What is Depreciation Recapture | 2014 |
| “Section 1245” Income | 2015 |
| Depreciation Recapture on Real Estate | 2016 |
| Recapture of Farm Development Expenses | 2017 |
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THE ALTERNATIVE MINIMUM TAX |
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| Introduction | 2018 |
| Adjustments to Taxable Income | 2019 |
| What are Tax Preferences | 2020 |
| The Alternative Minimum Tax Computation | 2021 |
| ATM Credit | 2021A |
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THE INDIVIDUAL RETIREMENT ACCOUNT (IRA) AND OTHER RETIREMENT PLANS |
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| Introduction | 2022 |
| Married Taxpayers | 2023 |
| Special Rules for Individuals Participating in Employer-Sponsored Retirement Plans | 2024 |
| Nondeductible Contributions | 2025 |
| Tax Free Rollovers | 2026 |
| Distributions – Penalty Provisions | 2027 |
| The Roth IRA | 2028 |
| Rollovers | 2029 |
| Planning Considerations – Roth IRA vs Traditional IRA | 2030 |
| The Education IRA | 2031 |
| SIMPLE Retirement Plans | 2032 |
| Other Employer Pension and Retirement Plans | 2033 |
| Distributions from Pension and Profit Sharing Plans | 2034 |
| Self Employed Retirement Plans | 2035 |
| Special Provisions for Businesses Located in wife ‘Empowerment Zones’ | 2036 |
| Medical Savings Account | 2037 |