Organized the same way as IRS Form 1040 and its companion schedules, and supported by thousands of citations, this handbook is designed to quickly answer all questions about deductions when filing the individual tax return.
• Each chapter includes a checklist of deductions and hundreds of entries clarifying what is deductible and what is not.
• Entries discuss the deductible items.
• Full citations are given for each entry.
• Dozens of entries cover items commonly mistaken to be deductions
Table of Contents
How to Use the Dictionary
Assessing the Authorities Cited in the Dictionary
Schedule A Checklist
Schedule C Checklist
Schedule E Checklist
Schedule F Checklist