Index
50% reduction rule
52-53 week year
AAA (Accumulated Adjustments Account)
Ab“above the line” deductions (taxes)
Accelerated death benefits
Acceptance
Accident benefits
Accommodation
Accountants’ responsibilities
Accounting method
Accounting periods
Accrual method
Accumulated Adjustments Account (AAA)
Accumulated earnings and profits (AEP)
Accumulated earnings credit
Accumulated earnings tax (AET)
Accuracy-related tax penalty
Acquisition
Acquisition indebtedness, tax deduction for
Acts of employees
Actual authority
ADA (Americans with Disabilities Act)
ADEA (Age Discrimination in Employment Act)
Adjusted basis
Adjusted gross income (AGI)
Adoption expenses
ADS (alternative depreciation system)
Adverse possession
AEP (accumulated earnings and profits)
AET (accumulated earnings tax)
Affiliated corporations
Age Discrimination in Employment Act (ADEA)
Agency
Agents
AGI. See adjusted gross income
AICPA Code of Professional Conduct
AICPA Content and Skills Specification Outlines
Alcohol fuels tax credit
Alimony
Alimony recapture
Alternate valuation date (estate tax)
Alternative depreciation system (ADS)
Alternative minimum tax (AMT)
Alternative minimum taxable income (AMTI)
American Opportunity Tax Credit
Americans with Disabilities Act (ADA)
Amortization (individual taxation)
Amount realized
AMT. See alternative minimum tax
AMTI (alternative minimum taxable income)
Annual exclusion (gift tax)
Annuities
Antifraud provisions
Antispam law
Antitrust law
Apparent authority
Appeals, tax
Arbitration (contracts)
Articles of Incorporation
Artisan’s lien
Assessments
Asset acquisitions
Asset(s)
Assignment
At-risk basis
At-risk limitation
Attachment
Auctions
Auditors
Audits
Authority
Authorized stock
Averaging convention (depreciation)
Awards, in gross income
Bad debts, deduction of
Bailee
Bailments
Bailor
Bank debit cards
Bank draft
Banker’s acceptance
Banking
Bankruptcy
Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
Bankruptcy fees
Banks
Bargain deeds
Basis
Battle of forms (sales contracts)
Bearer paper
Bequests, as gross income exclusion
BFOQ (bona fide occupational qualification)
Bilateral contracts
Blue-sky laws (state)
Bona fide occupational qualification (BFOQ)
Bonds
Bonuses, for corporate officers
Boot
Breach of contract
Broker(s)
Brother-sister corporate groups
Built-in gains tax (S corporations)
Business bad debts, deduction of
Business energy tax credit
Business gifts
Business income and deductions (taxes)
Business judgment rule
Business property gains and losses
Business reorganization (Chapter 11)
Business start-up costs, amortization of
Business structure
Business use of home
C corporations
Calendar year
Callable stock
Canceled stock
Capacity
Capital asset(s)
Capital expenditures
Capital gains and losses
Capital surplus
Carryover basis property
Cash method
Cashier’s check
Casualty losses
CDs (certificates of deposit)
CEP (current earnings and profits)
CERCLA (Comprehensive Environmental, Compensation, and Liability Act)
Certificates of deposit (CDs)
Certification marks
Certified check
CFCs (controlled foreign corporations)
Change in taxable year
Chapter 7 bankruptcy
Chapter 11 bankruptcy (business reorganization)
Chapter 13 bankruptcy (debts adjustment plans)
Charitable contributions
Charitable gifts, taxes on
Checks
Child and dependent care tax credit
Child support payments
Child support, multiple support agreement for
Child tax credit (CTC)
Circuit Courts of Appeals
CISG (contracts for the international sales of goods)
Civil fraud penalty
Civil liability
Civil Rights Act of 1964, Title VII
Claims, bankruptcy
Clayton Act of 1914
Clean Air Act
Clean Water Act
Clients, common law liability to
Close corporations
Closing agreement (tax deficiencies)
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Code of Professional Conduct (AICPA)
Collateral
Collective marks
Combined corporate groups
Combined reporting
Commercial paper
Common carrier
Common law
Common law liability
Common stock
Company-owned life insurance
Compensation
Compensatory damages
Complete liquidations
Complex trust
Composition agreement with creditors
Comprehensive Environmental, Compensation, and Liability Act (CERCLA)
Compromise (tax deficiencies)
Computer Matching and Privacy Act
Computer technology rights. See intellectual property and computer technology rights
Concurrently held property
Consent dividends
Consideration
Consignment (security interest)
Consolidated Omnibus Budget Reconciliation Act (COBRA)
Consolidations
Constructive fraud
Constructive receipt
Constructive stock ownership rules
Consumer goods
Consumer Software Copyright Act
Contract liability
Contract price
Contracts
Contracts for sale of land
Contracts for the international sales of goods (CISG)
Contractual liability (negotiable instruments)
Contributions
Contributions to capital
Contributory negligence
Controlled corporations (controlled groups)
Controlled foreign corporations (CFCs)
Controlled partnerships, transactions with
Controlling person
Conversions, in tax planning
Convertible preferred stock
Copyright
Copyright law
Corporate reorganizations
Corporate taxation
Corporations
Cosmetic surgery
Cost method
Cost of maintaining household, tax deduction for
Cost of property
Cosureties
Counterfeit Access Device and Computer Fraud and Abuse Act
Counteroffers
Covered opinion
Creditor beneficiary
Creditors
Creditor’s committee
Credits
Crimes, corporations’ liability for
Criminal liability
Cross income
Crummey trusts
CTC (child tax credit)
Cumulative preferred stock
Current distribution
Current earnings and profits (CEP)
Cybersquatting
Damages
De facto corporations
De jure corporations
De minimis fringes
Debenture
Debt
Debt issuance (by corporations)
Debt securities
Debt-financed portfolio stock
Debtor-creditor relationships
Debtors
Debts adjustment plans (Chapter 13 bankruptcy)
Decedent
Deductions (tax)
Deed of trust
Deeds
Deemed paid credit
Default (secured transactions)
Defenses
Del credere
Delegation (contracts)
Dental expenses, tax deductions for
Dependent care assistance
Dependents, tax exemption for
Depletion (individual taxation)
Depreciation (taxation)
Destination contract
Devises
Digital Millennium Copyright Act
Direct Public Offerings (DPO)
Directors (of corporations)
Disabled access
Discharge
Disciplinary systems
Disclaimers (warranties)
Disclosed principal
Disclosure(s)
Discrimination
Dispute resolution, online
Dissociation
Dissolution
Distributable net income (DNI)
Distributable shares (in partnerships)
Distributions
Dividends
Dividends received deduction (DRD)
Division of partnerships
DNI (distributable net income)
Doctrine of substantial performance
Dodd-Frank Act of 2010
Domestic corporations
Domestic production activities deduction (DPAD)
Donee beneficiary
DPO (Direct Public Offerings)
Draft (bill of exchange)
Drawee
Drawer
DRD (dividends received deduction)
Drug testing
Due care
Due diligence
Duress (contracts)
Duties (obligations)
Duties (obligations)
E-agents
Earned income tax credit
Earned surplus (retained earnings)
Earnings
Easement
ECI (income that is effectively connected with a US trade or business)
Economic Espionage Act
Economic performance, in accrual method
Education expenses
Education IRAs, deductible contributions to
Education loans, deduction for interest on
Educational assistance programs
Educational gift exclusion
Ee“-ee“(sufix)
EIS (environmental impact statement)
Elderly and disabled tax credit
Electing large partnerships
Election filings (S corporations)
Electronic Fund Transfer Act
Electronic payments
Electronic signatures and electronic records
Elementary teachers, deductible expenses for
E-mail, employer rights to
Embedded computer software
Emergency Planning and Community Right-to-Know Act
Employee benefits
Employee discounts
Employee fringe benefits
Employee Polygraph Protection Act
Employee Retirement Income Security Act (ERISA)
Employee safety laws
Employee stock purchase plans
Employee(s)
Employer
Employer social security tax credit
Employer-owned life insurance
Employer-provided child care tax credit
Employment
Employment discrimination
Employment law
Empowerment zone employment tax credit
Endangered Species Act
Endorsement
Energy Independence and Security Act
Entertainment (business), tax rules for
Environmental compliance audits
Environmental impact statement (EIS)
Environmental law
Environmental Protection Agency (EPA)
Equal Credit Opportunity Act
Equal Pay Act
Equipment
ERISA (Employee Retirement Income Security Act)
Estate tax valuation misstatement penalty
Estate taxes
Estate(s)
Estimated tax
Estimates, in preparing tax returns
Exclusions (from gross income)
Exclusive agent
Exculpatory clauses
Excused performance
Executed contracts
Executory contracts
Exempt organizations
Exempt securities
Exempt transactions or offerings (Securities Act of 1933)
Exemptions
Expense(s)
Express contracts
Express warranties
Face value
Fair Credit and Charge Card Disclosure Act
Fair Credit Billing Act
Fair Credit Reporting Act
Fair Debt Collection Practices Act
Fair disclosure, Securities Exchange Act of 1934 requirements
Fair Labor Standards Act (FLSA)
Fair use doctrine
Family and Medical Leave Act
Family Educational Rights and Privacy Act
Family partnerships
Farming income and expenses
Faxed contracts
FDAP (fixed and determinable annual or periodical income)
Federal Anticybersquatting Consumer Protection Act
Federal Environmental Pesticide Control Act
Federal Insecticide, Fungicide, and Rodenticide Act
Federal Insurance Contributions Act (FICA)
Federal securities acts
Federal tax authority, sources of
Federal tax legislative process
Federal Telecommunications Act
Federal Trade Commission Act of 1914
Federal Unemployment Tax Act (FUTA)
Federal unemployment tax, computation of
Fee simple
Feeder organizations
Fees
Fellowships
FICA. See Federal Insurance Contributions Act
Fictitious payee rule
Fiduciary duties
Field warehousing (secured transactions)
Filing requirements
Filing status
Final regulations
Financial Modernization (Gramm-Leach Bliley) Act of 1999
Financial structure (corporations)
Financing statement
Firm offer
Fiscal year
Fitness for a particular purpose, warranty of
Fixed and determinable annual or periodical income (FDAP)
Fixtures
Floating lien
FLSA (Fair Labor Standards Act)
Foreign activities, US taxation of US persons on
Foreign base company income
Foreign base company sales income
Foreign corporations
Foreign Corrupt Practices Act of 1977
Foreign earned income exclusion
Foreign personal holding company
Foreign persons, US taxation of
Foreign tax credit
Foreseeable party
Foreseen party
Forged endorsements
Form 1120 schedules
Form 1120S filing
Form 706
Formation defenses
Foundations
Fraud
Fringe benefits
Frivolous positions
Fund transfers, under UCC
FUTA (Federal Unemployment Tax Act)
Future interest
Gain(s)
Gambling winnings
Garnishment
General agents
General business credit
General partnerships
General power of appointment
Generation-skipping tax (GST)
Gift
Gift tax return (Form 709)
Gift tax valuation misstatement penalty
Gift taxes
Gift-splitting
Good faith
Goods
Gramm-Leach Bliley (Financial Modernization) Act of 1999
Grant deeds
Grantor trusts
Gratuitous agency
Gross estate
Gross income
Gross negligence, liability to clients for
Group-term life insurance premiums
GST. See generation-skipping tax
Guaranteed payments (partnerships)
Guarantor
Guaranty. See suretyship and guaranty
HDC. See holder in due course
Head of houshold tax filing status
Health benefits
Health Insurance Portability and Accountability Act
Hobbies, taxable income from
Holder
Holder in due course (HDC)
Holding period
Home equity indebtedness, tax deduction for
Homestead exemption
Horizontal restraints of trade
Identity theft
Identity Theft and Assumption Deterrence Act
Illegal acts by clients
Implied contracts
Implied warranties
Imposter rule
Incentive stock options
Incidental beneficiary
Income
Income distribution deduction, for estate or trust taxes
Income in respect of a decedent
Income taxes
Income that is effectively connected with a US trade or business (ECI)
Incompetent persons, contracts and
Indemnity contracts
Independent contractors
Indispensable paper, as collateral
Individual Retirement Accounts (IRAs)
Individual taxation
Information Infrastructure Protection Act
Inheritances
Injunction (contracts)
Innkeeper’s lien
Innocent misrepresentation (contracts)
Insider reporting requirements
Insiders
Insolvent financial institutions, losses on deposits in
Installment methods (tax accounting)
Installment sales
Insurance
Insurance policies
Insurance premiums
Intangible assets acquired, amortization of
Intangible property
Intangibles, as collateral
Intellectual property and computer technology rights
Intellectual property, charitable contributions of
Intentional torts
Interest
Interest expense, tax deductions for
Interest income, as gross income exclusion
Interests, in real property
Interference with contractual relations
Internal control
Internal Revenue Code (IRC)
Internal Revenue Service (IRS)
International ozone protection
International taxation
Internet Securities Offering (ISO)
Internet treaties
Interpretive regulations
Intoxication, legal capacity and
Intrastate issues
Inurement
Invasion of privacy
Inventory
Investment interest, tax deduction for
Involuntary bankruptcy petitions
Involuntary conversions of property
IRAs (Individual Retirement Accounts)
IRC (Internal Revenue Code)
IRS (Internal Revenue Service)
ISO (Internet Securities Offering)
Issued stock
Itemized deductions
JEEP (Joint Ethics Enforcement Program)
Joint and several liability
Joint Ethics Enforcement Program (JEEP)
Joint liability
Joint tenancy
Joint ventures
Judgment liens
Jury duty pay remitted to employer
Kiddie tax on unearned income
Knowledge of error (in tax return preparation)
Land, contracts for sale of land
Landlord
Lanham Act
Large corporations
Leadholds
Lease improvements
Lease(s)
Leasehold improvements
Legal capacity (contracts)
Legal responsibilities. See professional and legal responsibilities
Legality, of contracts
Legislative regulations
Lessor, replacement property for
Lessor-lessee relationship
Liability(ies)
Licenses sales, shrink-wrap
Liens
Life insurance proceeds
Life interest (life estate)
Lifetime learning tax credit
LIFO recapture (S corporations)
Like-kind exchanges
Limited liability companies (LLCs)
Limited liability partnerships (LLPs)
Limited partners
Limited partnerships
Liquidating distribution
Liquidation(s). See also Chapter 7 bankruptcy
LLCs. See limited liability companies
LLPs. See also limited liability partnerships
Lodging (business expense)
Long-term capital gain or loss
Long-term capital gain property, charitable contribution of
Loss(es)
Low-income housing tax credit
Mailbox Rule
Majority rule
Maker
Mandatory adjustments to basis of partnership property
Marine Protection, Research, and Sanctuaries Act
Marital deduction (gift taxes)
Market discount bonds
Material facts
Material participation
Materialman’s lien
Meals (business expense)
Mechanic’s lien
Medical expenses
Medical gift exclusion
Medical insurance, self-employed premiums for
Medical saving accounts (MSAs)
Merchant
Mergers
Minimum tax credit (corporations)
Minister’s allowances
Minority rule
Minors, contracts and
Mirror image rule
Misrepresentation (contracts)
Mistakes (contracts)
Mitigation of damages
Model Statutory Close Corporation Supplement
Modification of contracts
Modified carryover basis
Modified Hope scholarship credit (American Opportunity Tax Credit)
Monetary damages (contracts)
Money order
Monopolization
Monopoly power
More likely than not standard
Mortgagee
Mortgages
Mortgagor
Moving expenses
MSAs (medical savings accounts)
Multijurisdictional taxation
Multiple support agreement (taxes)
Municipal bonds interest
Mutual assent
National Environmental Policy Act
National Labor Relations Act (NLRA)
Negligence
Negligence penalty (taxes)
Negligent misrepresentation
Negotiable
Negotiable commercial paper
Negotiation
NET Act (No Electronic Theft Act)
Net assets
Net capital loss
Net operating loss (NOL)
Ninety-day letter
NLRA (National Labor Relations Act)
No additional-cost services
No Electronic Theft Act (NET Act)
Noise Control Act
NOL. See net operating loss
Nonbusiness bad debts, deduction of
Nonbusiness income
Nondischargeable debts
Non–pro rata distributions from partnership
Nonqualified stock options
Nontaxable exchanges
No-par stock
Notes (promissory notes)
Notice
Notice statute
Notice-race statute
Novation (mortgages)
Nuclear Waste Policy Act
Occupational Safety and Health Act (OSHA)
Offer
Officers
Oil Pollution Act
Online auctions
Online contracts
Online dispute resolution
Operational test (tax exemption)
Option (option contract)
Or“-or“(suffix)
Oral contracts
Order for relief
Order paper
Ordinary and necessary expenses (for businesses)
Ordinary gain
Ordinary loss
Organizational expenditures
Organizational test (tax exemption)
Original basis (partnerships)
OSHA (Occupational Safety and Health Act)
Outside salesman expenses
Outstanding stock
Ozone protection, international
Palming off
Parent-subsidiary corporate groups
Parol evidence rule
Partially disclosed principal
Participating preferred stock
Parties
Partner’s basis in partnership
Partner’s holding period
Partnership agreements
Partnership income and loss
Partnership interest
Partnership ordinary income or loss
Partnership(s)
Partnership’s holding period
Par-value stock
Passive activities
Passive credit
Passive investment income
Passive investment tax
Passive loss
Pass-through entities
Patent law
Patents
Payable to bearer
Payable to order
Payee
Payments
Payroll factor
PCAOB. See Public Company Accounting Oversight Board
Penalties
Pension distributions
Pensions
Per se rule
Per share, per day rule
Percentage method (depletion)
Percentage-of-completion method
Perfect tender rule
Perfecting security interests
Perfection
Performance (contracts)
Periodic tenancy
Person, defined
Personal casualty gains and losses
Personal defenses (against HDC)
Personal holding companies (PHCs)
Personal holding company tax
Personal interest
Personal property (personalty)
Personal property taxes (ARB 43)
Personal service corporations, taxable year for
Phaseout rule
PHCs (personal holding companies)
Piercing the corporate veil
Place of tender
Pledge
PMSI (purchase money security interest)
Political contributions
Political gifts
Pollution Prevention Act
Power of attorney
Powers
Practice before the IRS
Preemptive right
Preexisting debts
Preferential transfers
Preferred stock
Pregnancy Discrimination Act
Preparer See also tax return preparers
Present interest
Price discrimination
Primary beneficiary
Primary liability
Principal residence, sale or exchange of
Principals
Priorities, in secured transactions
Priority of claims (bankruptcy)
Privacy invasion of
Privacy laws
Private foundations
Private letter rulings
Private Securities Litigation Reform Act
Privileged communication
Privity of contract
Prizes
Pro forma information
Pro rata distributions from partnership
Product liability
Professional and legal responsibilities
Professional corporations
Profit (land interests)
Profits, of corporations
Promissory estoppel
Promissory notes
Promoters
Property
Property factor
Property rights
Property settlements
Property transaction tax consequences
Proposed regulations
Prospectuses
Proxy
Proxy solicitations
Public Company Accounting Oversight Board (PCAOB)
Public Company Accounting Reform and Investor Protection Act See also Sarbanes-Oxley Act
Publicly traded partnerships
Purchase money security interest (PMSI)
Qualified dividends
Qualified retirement savings tax credit
Qualified terminable interest property gifts
Quitclaim deeds
Race statute
Racketeer Influenced and Corrupt Organization (RICO) Act
Ratification
Reaffirmation
Real defenses (against HDC)
Real estate contract
Real Estate Settlement Procedures Act (RESPA)
Real property (realty)
Real property taxes (ARB 43)
Realistic possibility standard
Realized gain or loss
Realized income
Reasonable basis
Receivables
Receiverships
Recission (contracts)
Recognition of income
Reconciliation, of book and taxable income
Recording
Records
Recovery property
Recurring expenses, in accrual method
Redeemable stock
Reduced earned income credit
Reformation (contracts)
Reg FD (Regulation Fair Disclsoure)
Registered tax return preparers (RTRP)
Registration requirements
Registration statement (SEC)
Regulation
Regulation D
Regulation E
Regulation Fair Disclosure (Reg FD)
Regulatory bodies
Rehabilitation expenditures tax credit
Reimbursed employee business expenses
Reimbursements
Related persons, distributions to
Related taxpayers
Related-taxpayer transactions
Release (contracts)
Relevant market
Reliance opinion
Remainder
Remedies
Rental activity
Rents, tax accounting for
Reorganization (rehabilitation) See also Chapter 11 bankruptcy (business reorganization)
Reorganizations, corporate
Replacement property, basis of
Residence interest, deductions for
Residence, sale or exchange of
Resource Conservation and Recovery Act
RESPA (Real Estate Settlement Procedures Act)
Respondeat superior
Restatement (third) of torts
Restitution (contracts)
Restraint of trade
Retained earnings
Retirement plan contributions
Retirement plan distributions, taxes on
Retirement savings, tax credit for
Revenue procedures
Revenue rolling
Revenue rulings
Reversion
Revised Business Corporation Act
Revised Uniform Limited Partnership Act (RULPA)
Revised Uniform Partnership Act (RUPA)
Revocation of discharge (bankruptcy)
RICO (Racketeer Influenced and Corrupt Organization) Act
Right to Financial Privacy Act
Rights
Risk of loss
Robinson-Patman Act of 1936
Roth IRAs
Royalties, tax accounting for
RTRP (registered tax return preparers)
Rule of reason
RULPA (Revised Uniform Limited Partnership Act)
RUPA (Revised Uniform Partnership Act)
S corporations
Safe Drinking Water Act
Sale deeds
Sale(s) See also sales and other disposition (of property)
Sales and other dispositions (of property)
Sales contracts
Sales factor
Sales of securities
SALT (state and local taxation)
Sanctions, under Securities Exchange Act of 1934
Sarbanes-Oxley Act of 2002 (SOX)
Savings bonds for higher education
Savings incentive match plan for employees (SIMPLE)
SBC (small business corporation) stock
Schedule M-1
Schedule M-2
Schedule M-3
Scholarships
Scienter
Scope of employment
SEC. See also US Securities and Exchange Commission
Secondary liability
Secondary teachers, deductible expenses for
Section 1231 property
Section 1244 stock
Section 1245 property
Section 1245 recapture
Section 1250 property
Section 1250 recapture
Section 179 expense election
Section 197 intangibles
Section 291 recapture
Section 501(c)(3) organizations
Section 529 educational savings plan
Section 751 property
Section 754 election
Secured debt
Secured party
Secured transactions
Securities
Securities Act of 1933
Securities Exchange Act of 1934
Securities fraud, statute of limitations for
Securities sales and exchanges
Security agreement
Security deposits, tax accounting for
Security interests
Self-employed premiums for medical insurance
Self-employment
Self-Employment Contributions Act
Self-employment tax
Semiconductor Chip Protection Act
SEP (simplified employee pension) plan
Separate maintenance payments
Service marks
Several liability
Shareholders (S corporations)
Shelter Rule
Sherman Act of 1890
Shipment contract
Short-swing profits
Short-term capital gains
Short-term capital losses
Shrink-wrap licenses sales
Sight draft
Signatures
SIMPLE (savings incentive match plan for employees)
Simple trust
Simplified employee pension (SEP) plan
SIP (state implementation plan)
Small business corporation (SBC) stock
Small business taxpayers
Small corporation exemption
Small issues
Social Security Act
Social security benefits, in gross income
Social security, computation of
Sole proprietorships
Sourcing rules
Special rules (tax accounting)
Specific performance (contracts)
Spouses
Start-up costs
State and local taxation (SALT)
State boards of accountancy
State bonds interest
State implementation plan (SIP)
State laws
State laws:
Stated capital (legal capital)
Statements on Standards for Tax Services
Statute of Frauds
Statute of limitations
Statutory liability
Stay
Stock
Stock basis
Stock options
Stock purchases, as asset acquisitions
Stock redemptions
Stock rights
Stockholders’ liabilities
Stockholders’ rights
Stop payment order
Straight bankruptcy. See Chapter 7 bankruptcy
Strict liability (environmental law)
Strict product liability
Subagents
Subchapter C corporations. See C corporations
Subchapter S corporations. See S corporations
Sublease
Subpart F income
Subrogation
Subsidiary, liquidation of
Substantial authority
Substantial change in structure
Substantial overstatement of pension liabilities penalty
Substantial performance, doctrine of
Substantial understatement of income tax penalty
Substantial valuation misstatement penalty
Sue, stockholder’s right to
Suffixes “-or” and “-ee”
Surety
Surety bonds
Suretyship and guaranty
Surplus
Tangible property
Tax accounting methods
Tax benefit rule
Tax court
Tax credits
Tax filing requirements
Tax lien
Tax planning
Tax procedures
Tax rates
Tax refunds, interest on
Tax return positions
Tax return preparers
Tax shelter transactions
Tax tables
Taxable exchanges of property
Taxable year
Taxation
Taxes paid, individual tax deductions for
Tax-exempt organizations
Taxpayer exemption
Teachers’ expenses
Telephone Consumer Protection Act
Teller’s check
Temporary regulations
Tenancy at sufferance
Tenancy at will
Tenancy by the entirety
Tenancy for a term (for years)
Tenancy in common
Tenant
Tenants in common
Tender offers
Termination
Theft gains and losses
Third parties (nonclients)
Third-party beneficiary contracts
Thirty-day letter
Time deposits premature withdrawal penalties for
Time draft
Tips income
Title insurance
Title VII, Civil Rights Act of 1964
Title, transfer of. See transfer of title (property rights)
Torts
Toxic Substances Control Act
Trade acceptance
Trade secrets
Trade secrets law
Trademark Dilution Act of 1995
Trademarks
Transfer of property
Transfer of title (property rights)
Transfer pricing
Transportation (business)
Transportation fringe benefits
Travel (business)
Traveler’s check
Treasury Department Circular 230
Treasury stock
Treble damages
Trustee (bankruptcy)
Trusts
Truth in Lending Act
Tuition
Tying arrangements
UBI (unrelated business income)
UCC. See Uniform Commercial Code
UCITA (Uniform Computer Information Transactions Act)
UDITPA (Uniform Division of Income for Tax Purposes Act)
Ultra vires acts
Uncertificated securities
Underwriters
Undisclosed principal
Undue influence
Unearned income, kiddie tax on
Unemployment compensation
Unemployment insurance
Uniform capitalization rules (UNICAP)
Uniform Commercial Code (UCC)
Uniform Computer Information Transactions Act (UCITA)
Uniform CPA Examination
Uniform Division of Income for Tax Purposes Act (UDITPA)
Unilateral contracts
Unissued stock
Unitary businesses
Universal defenses (against HDC)
Unrealized receivables
Unreimbursed employee expenses
Unrelated business income (UBI)
Unsecured debt
US Court of Federal Claims
US district courts
US Income Tax Return for Estate or Trust (Form 1041)
US obligations interest
US Securities and Exchange Commission (SEC)
US Supreme Court
Vacation home expenses
Vehicles, charitable contribution of
Vertical restraints of trade
Vietnam Era Veterans Readjustment Assistance Act
Vocational Rehabilitation Act of 1973
Void contract
Voidable contracts
Voluntary bankruptcy petitions
Wages
Waiver (contracts)
Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank)
Warranty
Warranty deeds
Warranty liability
Wash sales
Watered stock
Whistle-blower protection (Securities Act of 1933)
Whistle-Blower Protection Act
Winding up See also dissolution
Work opportunity tax credit
Worker Adjustment and Retraining Notification Act
Workers’ compensation
Workers’ Compensation Act
Working condition fringes
Working papers
Writ of execution
Written contracts
18.224.59.192