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Chapter 1 Maximizing Tax Benefits for Sales of Capital Gain Assets and Real Property |
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1 | (1) |
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Current capital gain and dividend tax rates |
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3 | (5) |
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Tax-smart strategies for capital gain assets |
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8 | (4) |
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Tax-smart strategies for fixed-income investments |
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12 | (2) |
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Planning for mutual fund transactions |
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14 | (5) |
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Converting capital gains and dividends into ordinary income to maximize investment interest write-offs |
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19 | (3) |
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Planning for capital gain treatment for subdivided lot sales via IRC Section 1237 relief |
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22 | (7) |
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Land is not always a capital asset |
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29 | (4) |
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Beneficial capital gain treatment allowed for sale of right to buy land and build condo project |
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33 | (2) |
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Escape taxable gains altogether with like-kind exchanges |
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35 | (14) |
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Primer on the 3.8% net investment income tax |
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49 | |
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Chapter 2 Planning for Employer Stock Options, Employer Stock Held in Retirement Accounts, and Restricted Stock |
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1 | (1) |
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Employer stock options: Tax implications |
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2 | (10) |
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How to handle employer stock received in a qualified retirement plan distribution |
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12 | (2) |
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Restricted stock: Tax implications |
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14 | |
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Chapter 3 Maximizing Tax Benefits for Personal Residence Transactions |
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1 | (1) |
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Qualification rules for gain exclusion privilege |
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2 | (11) |
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Excluding gain from sale of land next to residence |
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13 | (1) |
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Excluding gains in marriage and divorce situations |
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14 | (4) |
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"Electing out" of gain exclusion privilege |
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18 | (1) |
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Sale of former principal residence "freed up" suspended PALs from rental period even though gain on sale was excluded |
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19 | (2) |
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Understanding the tax implications of personal residence short sales and foreclosures |
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21 | (8) |
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Tax angles when client converts personal residence into rental property |
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29 | (4) |
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How the TCJA affects homeowners |
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33 | |
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Chapter 4 Tax Planning Opportunities with Vacation Homes, Timeshares, and Co-Ownership Arrangements |
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1 | (1) |
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Rules for "regular" vacation homes (as opposed to timeshares and co-ownership deals) |
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2 | (5) |
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Rules for timeshares and vacation home co-ownership arrangements |
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7 | (3) |
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Playing the gain exclusion game with multiple residences |
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10 | |
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Chapter 5 Tax Planning for Marital Splits and Married Same-Sex Couples |
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1 | (1) |
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Separate versus joint returns for pre-divorce years |
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3 | (8) |
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Avoiding pre-divorce tax fiascos with IRA and qualified retirement plan assets |
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11 | (1) |
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Planning to achieve tax-effective splits of IRA and QRP assets |
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12 | (6) |
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Planning to achieve equitable after-tax property divisions |
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18 | (3) |
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Treating payments as deductible alimony |
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21 | (8) |
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Tax developments affecting married same-sex couples |
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29 | |
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Chapter 6 Tax-Saving Tips for Self-Employed Clients |
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1 | (1) |
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"Heavy" SUVs, pickups, and vans are still big tax-savers |
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2 | (6) |
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Combine "heavy" vehicle with deductible home office for major tax savings |
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8 | (2) |
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Home office deduction options |
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10 | (10) |
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What to do when both spouses are active in the self-employment activity |
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20 | (7) |
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Simplified compliance rules for unincorporated husband-wife businesses in non-community property states |
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27 | (3) |
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Update on tax-smart health savings accounts |
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30 | (7) |
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Section 199A - The qualified business income deduction |
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37 | (7) |
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Should your client's business switch to C corporation status? |
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44 | |
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Chapter 7 Tax-Smart College Financing Strategies |
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1 | (1) |
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2 | (6) |
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Deduction for higher education tuition and fees |
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8 | (1) |
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Deduction for student loan interest |
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9 | (2) |
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Coverdell Education Savings Accounts |
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11 | (1) |
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Tax-free interest from U.S. Savings Bonds |
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12 | (3) |
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Electing the accrual method for U.S. Savings Bonds |
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15 | (2) |
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Splitting investment income with the kids |
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17 | (13) |
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How a closely held business can deduct college expenses paid for the owner's adult child |
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30 | (2) |
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"Last-minute" suggestions for procrastinators |
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32 | |
| Glossary |
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1 | (1) |
| Index |
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1 | |
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