This classic reference provides helpful and practical guidance on todays federal tax law and reflects all pertinent federal taxation changes that affect 2007 returns. Contains timely and precise explanations of federal income tax for individuals, partnerships, corporations, and trusts, as well as new rules established by key court decisions and the IRS.... the date on which the taxpayer must comply with the applicable EPA regulations or December 31, 2009 qualify for the deduction. ... A taxpayer may elect to expense 50 percent of the cost of qualified refinery property placed in service after August 8, 2005 and before January 1, 2012. The original use of the refinery property must commence with the taxpayer. ... Prius, Ford Escape Hybrid, Honda Insight, Honda Civic Hybrid, and Honda Accord Hybrid (IRS News Releases IR-2006-26, anbsp;...
|Title||:||U.S. Master Tax Guide|
|Publisher||:||CCH - 2007-12-01|