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Federal Income Taxes Research & Guidance

Turn to Bloomberg BNA Tax & Accounting's resource and reference tools for detailed analysis and guidance on federal income taxes. Bloomberg BNA gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of federal income taxes includes tax benefit, assignment of income, basis, gross income, and more to help you reduce research time and improve your best practices. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You'll also get practice tools, working papers, client letters, source documents, practice tools, and sample forms.

Alternative Minimum Tax| Bankruptcy| Choice of Entity and Entity Classification| Consolidated Returns| Credits and Incentives for Federal Taxes| Debt Instruments| Estimated Tax| Federal Tax Deductions| Financial Instruments| Gross Income| Income Tax Accounting| Intangible Property| Liabilities| Losses| Marriage and Divorce| Natural Resources| Refunds| Related Parties| Tax Shelters|
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Estimated Tax describes in detail the requirements of individuals, corporations, estates, trusts, tax-exempt organiza ...
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This Portfolio discusses the tax considerations when a taxpayer adopts, or changes to, a particular taxable year and ...
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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 examines the taxation of financial instruments and addresses two levels of analysis, the rules that ov ...
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This Portfolio analyzes the rules regarding credits against income tax on a portion of the price of selected productive ...
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This Portfolio analyzes the eligibility requirements and scope of the consolidated return regulations, and it discuss ...
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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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Income Tax Liability: Concepts and Calculation discusses and analyzes the concepts and calculations related to income ...
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Income Tax Basis: Overview and Conceptual Aspects analyzes in depth the definition, nature, concept, scope, use, and ...
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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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This Portfolio examines and analyzes the tax treatment of individuals, corporations, and partnerships that realize di ...
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This Portfolio describes and discusses the law applicable to, and the policies and procedures followed by, the IRS in ...
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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 analyzes the cost capitalization rules applicable to manufactured inventories, inventories of wholesalers ...
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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 supplies taxpayers with guidance in applying the long-term contract accounting methods and the special ...
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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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Capital Assets discusses in detail the provisions of §1221, summarizing its historical development, analyzing its def ...
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Accounting Methods — General Principles discusses the tax effects of selecting an accounting method.
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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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Noncorporate Alternative Minimum Tax analyzes the alternative minimum tax (AMT) applicable to taxpayers other than co ...
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Corporate Alternative Minimum Tax analyzes the imposition of the corporate alternative minimum tax (AMT) as well as t ...
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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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Corporate Bankruptcy analyzes the tax issues that arise when a corporation files for bankruptcy and does so in the ch ...
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Choice of Entity discusses federal income tax and other considerations pertinent in choosing the most advantageous le ...
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Disregarded Entities discusses entities that are recognized as having a legal status separate from their owners for c ...
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Limited Liability Companies focuses on the federal tax consequences of using a limited liability company (LLC) for co ...
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Consolidated Returns—Investment in Subsidiaries analyzes the concepts involved in the ownership of subsidiary stock w ...
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Computation of Consolidated Tax Liability analyzes the problems relating to the computation of tax liability by an af ...
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This Portfolio analyzes the problems relating to the limitations on losses imposed by the consolidated return regulat ...
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This Portfolio analyzes in detail the elections under §338(g) and §338(h)(10), available when a purchasing corporation m ...
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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 provides a conceptual framework for handling credit issues and explores the nature, scope, significance, ...
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This Portfolio brings together in one place analysis of the many income tax provisions designed to encourage business ac ...
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Bloomberg BNA's Green Incentives Navigator Library provides detailed analysis on amounts, limitations, and eligibility f ...
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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 describes, analyzes, and illustrates the federal income tax treatment of expenditures by farmers and r ...
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Reporting Farm Income describes the tax accounting periods and methods available to farmers and ranchers in determining ...
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This Portfolio provides a comprehensive analysis of the basis recovery issues and federal incentives applicable to th ...
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This Portfolio analyzes tax credits for both the rehabilitation of certified historic structures and the acquisition, co ...
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This Portfolio analyzes the accounting and reporting of long-term debt and other debt instruments.
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This Portfolio describes and analyzes the tax treatment of income and deductions attributable to debt-financed assets ow ...
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This Portfolio focuses on Real Estate Mortgage Investment Conduits and financial asset securitization investment trusts ...
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This Portfolio examines the tax treatment of debt-instrument issuers and holders under §§1271 and reviews the original i ...
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This Portfolio describes and illustrates the applicable tax principles for converting a net operating loss sustained ...
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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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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, n ...
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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 ...
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This Portfolio analyzes the tax consequences of transactions involving equity derivatives ranging from “traditional” equ ...
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This Portfolio analyzes the tax consequences of transactions involving a variety of financial instruments and products a ...
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This Portfolio analyzes the income tax consequences of the mark-to-market rules of §475 for securities and commodities h ...
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Bloomberg BNA's Tax Practice Series is a comprehensive range of time-saving, practical analytical research, compliance ...
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