United States Master Tax Guide

1979 Standard Federal adjusted basis adjusted gross income allocable allowed annuity beneficiary benefits capital loss carryback carryover cash charitable claim Code Sec computed contributions cost decedent depreciation determined dividends earnings and profits election employee estate or trust estimated tax exceed excess excluded exempt fair market value Federal Tax Reports foreign tax Form gain or loss income tax incurred individual installment interest Internal Revenue Service inventory investment itemized deductions joint return liability limited long-term capital gain ment method month nonresident alien operating loss option ordinary income paid paragraphs partner partnership payments purchase purposes qualified real estate recapture received References refund residence retirement sale or exchange securities shareholders spouse Standard Federal Tax Tax Court tax credit tax preference tax years beginning tax-option corporation taxable income taxpayer tion trade or business transfer treated vintage account wages withholding zero bracket amount