J.K. Lasser's small business taxes 2016: your complete guide to a better bottom line

Small Business Taxes 2016
 Contents
 Preface
 Introduction
 Special Rules for Small Businesses
 Part 1: Organization
 Chapter 1: Business Organization
 Sole Proprietorships
 Partnerships and Limited Liability Companies
 S Corporations and Their Shareholder-Employees
 C Corporations and Their Shareholder-Employees
 Employees
 Factors in Choosing Your Form of Business Organization
 Forms of Business Organization Compared
 Changing Your Form of Business
 Tax Identification Number
 Chapter 2: Tax Year and Accounting Methods
 Accounting Periods
 Accounting Methods
 Uniform Capitalization Rules. Chapter 3: Recordkeeping for Business Income and DeductionsGeneral Recordkeeping
 Specific Substantiation Requirements for Certain Expenses
 Records for Depreciation, Basis, Carryovers, and Prepaid Expenses
 How Long You Should Maintain Records
 Part 2: Business Income and Losses
 Chapter 4: Income or Loss from Business Operations
 Business Income
 Income for Service Businesses
 Income from the Sale of Goods
 Income from Farming
 Investment-Type Income
 Miscellaneous Business Income
 State Income Taxes on Business Income
 Net Operating Losses
 Limitations on Business Losses. Income Earned AbroadChapter 5: Capital Gains and Losses
 What Are Capital Gains and Losses?
 Tax Treatment of Capital Gains and Losses for Pass-Through Entities
 Tax Treatment of Capital Gains and Losses for C Corporations
 Sales of Business Interests
 Special Situations
 Chapter 6: Gains and Losses from Sales of Business Property
 Section 1231 Gains and Losses
 Sale-Leasebacks
 Installment Sales
 Recapture
 Involuntary Conversions
 Abandonment, Foreclosure, and Repossession of Property
 Sale of All the Assets of the Business
 Part 3: Business Deductionsand Credits. Chapter 7: Employee CompensationWorker Classification
 Temporary Workers and Outsourced HR
 Deductible Employee Compensation
 Compensation to Owners
 Stock Options and Restricted Stock
 Deferred Compensation
 Disallowance Repayment Agreements
 Employee Benefits
 Nonstatutory Fringe Benefits
 Cafeteria Plans
 Employment Tax Credits
 Chapter 8: Travel and Entertainment Expenses
 Local Transportation Costs
 Travel within the United States
 Foreign Travel
 Conventions
 Living Away from Home on Temporary Assignments
 Meal and Entertainment Expenses
 Business Gifts
 Reimbursement Arrangements. Recordkeeping RequirementsEmployees
 Chapter 9: Car and Truck Expenses
 Deducting Car Expenses in General
 Actual Expense Method
 Standard Mileage Allowance
 Leasing a Car for Business
 Arranging Car Ownership
 Employee Use of an Employer-Provided Car
 Vehicle Trade-In
 Trucks and Vans
 Credit for Plug-In Electric Vehicles
 Reimbursement Arrangements
 Recordkeeping for Car Expenses
 Chapter 10: Repairs, Maintenance, and Energy Improvements
 Ordinary Repairs
 Rehabilitation Plans
 Special Rules for Improvements for the Elderly and Handicapped.