2002 Income Tax Seminar Book - Part II

Table of Contents / Page No.

WHAT’S NEW FOR 2002
General 1 thru 3Tax Benefits for Education 3 thru 7 Business and/or Employment Related 7 thru 10
Depreciation 11 thru 15
IRAs and Other Retirement Plans 15 thru 24
Estate and Gift Taxes 24 thru 25
2002 FEDERAL FORMS UPDATE
Form 1040 Individual Income Tax Return 27, 37
Schedule A Itemized Deductions 29, 54
Schedule B Interest and Dividend Income 30, 66
Schedule C Profit or Loss From Business 31, 67
Schedule D Capital Gains and Losses 33, 73
Schedule E Supplemental Income and Loss 35, 83
Earned Income Credit 87
FEDERAL DEVELOPMENTS, RULINS AND DECISIONS
Retirement Plans 91 to 112
Sales 112 to 115
Gift and Estate Tax 115 to 122
Business Items 122 to 140
FICA and Employment Taxes 140 to 151
Itemized Deductions 151 to 154
IRS Potpourri 154 to 175
Income 175 to 200
Reporting & Withholding 200 to 207
Innocent Spouse 207 to 210
Job Creation and Worker Assistance Act of 2002 211 to 230
Split Dollar Life Insurance 230 to 237
Trade Act of 2002 237 to 239
2003 and Beyond 239 to246
TAX PLANNING STRATEGIES & CONSIDERATIONS
Tax Planning 247 to 302
REFERENCE SECTION
Worksheets REF - 1