U.S. Master Tax Guide (2021)

The nation's top federal tax resource, the U.S. Master Tax Guide® (2021), has been updated to provide complete and reliable guidance on the Coronavirus (COVID-19) Relief Acts, as well as pertinent federal taxation changes that affect 2020 returns. By having access to the most sought-after resource on the market, you will gain a complete understanding of updated tax law, including regulations and administrative guidance.

The U.S. Master Tax Guide was meticulously researched to cover today's federal tax law and was expertly-written to help identify tax planning opportunities, ensure accuracy when filing taxes, maximize your knowledge of all of the latest tax law developments , and serve as a quick reference guide when providing tax services to your business or clients. This Guide covers:

• Tax Rates and Tax Tables
• Individuals
• Corporations
• S Corporations
• Partnerships
• Trusts and Estates
• Exempt Organizations
• Income
• Exclusions from Income
• Business Expenses
• Non-Business Expenses
• Losses, Passive Activity Loses
• Depreciation, Amortization and Depletion
• Tax Credits
• Alternative Minimum Tax
• Tax Accounting
• Basis for Gain or Loss
• Sales, Exchanges and Capital Gains
• Installment Sales/Deferred Payment Sales
• Securities Transactions
• Health and Employee Benefits
• Retirement Plans
• Corporate Acquisitions, Reorganizations, Liquidations
• Special Corporate Status
• Foreign Income and Transactions
• Returns, Payment of Tax
• Withholding and Estimated Taxes
• Examination of Returns, Collection of Tax
• Penalties and Interest
• Estate, Gift and Generation-Skipping Tax
• Topical Index