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Federal Tax Deductions Research & Guidance

Bloomberg BNA Tax & Accounting is your trusted source for detailed analysis and insights on federal tax deductions. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of federal tax deductions, including itemized deductions, at-risk rules, charitable contributions, bad debts, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on Bloomberg BNA for exceptional tax and accounting guidance.

Alimony| Bad Debts| Bribes and Kickbacks| Charitable Contributions| Dependency Exemptions| Depreciation| Dividends| Domestic Production Deduction| Educational Expenses| Equipment Leasing| Housing| Interest Expenses| Legal and Accounting Fees| Limitations| Lobbying and Political Expenditures| Medical Expenses| Moving Expenses| Penalties| Research and Development Expenses| Start-Up Expenditures| State and Local Taxes| Trade or Business Expenses|
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This Portfolio discusses the tax rules and tax consequences that apply to home ownership, home sales, and owner relocati ...
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This Portfolio describes and illustrates the applicable tax principles for converting a net operating loss sustained ...
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Divorce and Separation explains the primary income, gift, and estate tax rules that normally apply in the context of ...
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This Portfolio analyzes in depth the nature, concept, scope, and application of deductions, including their developme ...
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This Portfolio analyzes deduction limitations according to type: computational, reflection of other tax benefits, cap ...
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This Portfolio analyzes the deductions allowable for taxpayers carrying on a trade or business or a for-profit activity. ...
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Loss Deductions explains what is necessary to establish a deductible loss.
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Bad Debts discusses the problems that may arise in taking full advantage of debts that become worthless or partially ...
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Depreciation: General Concepts; Non-ACRS Rules introduces the reader to basic concepts of depreciation.
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Earnings and Profits discusses the principles and rules associated with earnings and profits (E&P) and analyzes t ...
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This Portfolio contains a detailed analysis and discussion of the income tax treatment of educational and related expens ...
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This Portfolio discusses the deduction available to taxpayers who engage in qualifying domestic production activities, i ...
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This Portfolio explores the requirements of §162(c) and (f), which specifically address the deductibility of bribes, ...
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This Portfolio discusses the tax consequences of corporate distributions—either money or other assets (in kind distri ...
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This Portfolio analyzes the tax treatment of expenditures made to legislation and political campaigns and the taxatio ...
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Research and Development Expenditures analyzes the tax treatment of research and development expenditures.
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In-depth guidance for handling virtually every issue and scenario involving federal income taxation. Written by the nati ...
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For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
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The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
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This Portfolio covers legal and accounting fees and discusses fines, penalties, bribes, and kickbacks.
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This Portfolio discusses issues that arise in connection with the income tax deduction for charitable contributions m ...
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This Portfolio examines the depreciation deduction under the modified accelerated cost recovery system (MACRS) and th ...
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Depreciation Recapture — Sections 1245 and 1250 explains the purpose of §§1245 and 1250 and describes the types of pr ...
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A continuously updated, comprehensive, Web-based guide to everything you need to know to practice before the IRS. Don't ...
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This Portfolio discusses the factors to consider when establishing an equipment leasing arrangement to assure that it ...
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Real Estate Portfolios Library provides resources and expert guidance in every key area of real estate tax planning. ...
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This Portfolio examines the federal income tax consequences of the two principal forms of individual equity ownership ...
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This Portfolio describes §280A, which limits deductions attributable to the business and rental use of a dwelling uni ...
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Real Estate Mortgages analyzes the tax consequences of one of the basic financing tools in the field of real estate: the ...
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Interest Expense Deductions describes in detail the basic rules relating to the allowance of and limitations on deduc ...
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Passive Loss Rules describes in detail the application of the passive loss rules to losses and credits from investmen ...
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At-Risk Rules analyzes the rules that limit the deductibility of loss from an activity to the amount with respect to ...
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Start-Up Expenditures analyzes in depth the tax treatment of start-up expenses under §195 of the Internal Revenue Code o ...
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Bloomberg BNA’s Premier State Tax Library is a comprehensive research service that features in-depth, expert analysis ...
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Written by leading practitioners, the Sales & Use Tax Library provides everything necessary to guide public- and pri ...
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This Portfolio analyzes the deduction of state, local, and federal taxes, and the timing of the deduction, with primary ...
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This Portfolio explains the substantive and procedural rules for deducting travel, transportation, and commuting expense ...
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This Portfolio explains the rules for deducting business entertainment, gift, and meal costs and for excluding from a ...