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More About This Title J.K. Lasser's Small Business Taxes 2013: Your Complete Guide to a Better Bottom Line
English
Barbara Weltman is an attorney and a nationally recognized expert in taxation for small businesses, as well as the author of many top-selling books on taxes and finance, including J.K. Lasser's 1001 Deductions and Tax Breaks. She is also the publisher of Idea of the Day, a guest columnist for WSJ.com and contributor to SBA.gov, is quoted regularly in major publications (including the New York Times, the Wall Street Journal, and Money magazine), and hosts Build Your Business radio. Visit her at www.barbaraweltman.com.
English
Introduction ix
Part 1 Organization 1
1. Business Organization 3
2. Tax Year and Accounting Methods 39
3. Recordkeeping for Business Income and Deductions 56
Part 2 Business Income and Losses 69
4. Income or Loss from Business Operations 71
5. Capital Gains and Losses 102
6. Gains and Losses from Sales of Business Property 123
Part 3 Business Deductions and Credits 137
7. Employee Compensation: Salary, Wages, and Employee Benefits 139
8. Travel and Entertainment Expenses 175
9. Car and Truck Expenses 205
10. Repairs, Maintenance, and Energy Improvements 235
11. Bad Debts 249
12. Rents 262
13. Taxes and Interest 273
14. First-Year Expensing, Depreciation, Amortization, and Depletion 289
15. Advertising Expenses 327
16. Retirement Plans 335
17. Casualty and Theft Losses 372
18. Home Office Deductions 387
19. Medical Coverage 404
20. Deductions for Farmers 420
21. Domestic Production Activities Deduction 432
22. Miscellaneous Business Deductions 439
23. Roundup of Tax Credits 482
Part 4 Tax Planning For Your Small Business 495
24. Income and Deduction Strategies 497
25. Tax Strategies for Opening or Closing a Business 515
26. Tax Strategies for a Sideline Business 529
27. Tax Strategies for Multiple Businesses 534
28. Alternative Minimum Tax 540
29. Other Taxes 547
30. Filing Income Tax Returns and Paying Taxes 570
31. Succession Planning 580
Appendix A. Information Returns 584
Appendix B. Checklist of Tax-Related Corporate Resolutions 592
Index 595
