Publication 553 - Highlights Of 2002 Tax Changes Page 31
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31Involuntary payment of
Phaseout, estate tax rates . . . . . . 26
Special needs beneficiary . . . . . . . . 6
benefits . . . . . . . . . . . . . . . . . . . 20
Placed-in-service date,
Standard deduction . . . . . . . . . . . . 2
IRA distributions . . . . . . . . . . . . . . 24
extension . . . . . . . . . . . . . . . . . 17
Standard mileage
IRA withdrawals, early . . . . . . . . . . 6
Public safety officers . . . . . . . . . . . . 3
rate . . . . . . . . . . . . . . 3, 10, 12, 16
IRA, deemed distributions . . . . . . . 23
Publications (See Tax help)
State death taxes . . . . . . . . . . . . . 26
IRAs . . . . . . . . . . . . . . . . . . . . . . . 18
Student loan interest deduction . . . . 4
Q
Itemized deductions . . . . . . . . . . . . 2
Suggestions . . . . . . . . . . . . . . . . . . 2
Survivor benefits, public safety
Qualified plans . . . . . . . . . . . . . . . 19
officers . . . . . . . . . . . . . . . . . . . . 3
L
Qualified tuition program (QTP) . . . 5
Lifetime learning credit . . . . . . . 4, 10
Qualified zone academy
T
bonds . . . . . . . . . . . . . . . . . . . . 14
Limit on annual additions . . . . . . . 21
Tax benefits for education . . . . . 3-6
Limit on elective deferrals . . . . 21, 24
R
Tax help . . . . . . . . . . . . . . . . . . . . 27
Luxury tax . . . . . . . . . . . . . . . . . . 27
Tax rates, estates . . . . . . . . . . . . . 26
Religious sects, retirement
plans . . . . . . . . . . . . . . . . . . . . . 22
Tax rates, excise taxes . . . . . . . . . 27
M
Renewal communities . . . . . . . . . 14
Tax rates, reduced . . . . . . . . . . . . . 2
Marginal production of oil and
Reportable
Tax shelter
gas . . . . . . . . . . . . . . . . . . . . . . 13
transactions . . . . . . . 9, 11, 15, 16
disclosure . . . . . . . . . 9, 11, 15, 16
Maximum amount contributable
Required minimum distribution . . . 24
Tax year, change in . . . . . . . . . . . 12
(MAC) . . . . . . . . . . . . . . . . . . . . 21
Retirement planning services . . . . . 3
Tax-exempt bonds . . . . . . . . . . . . . 9
Meal expenses . . . . . . . . . . . . . 7, 13
Retirement plans . . . . . . . . . . . . . 18
Taxpayer Advocate . . . . . . . . . . . . 27
Mediation, fast track . . . . . . . . . 9, 15
Retirement savings contributions
Teachers, classroom materials . . . . 3
Medical expenses . . . . . . . . . . . . . . 7
credit . . . . . . . . . . . . . . . . . . . . 18
Thrift savings plan . . . . . . . . . . . . 22
Medical savings accounts . . . . . . . . 6
Rollovers . . . . . . . . . . . . . . . . 19, 23
Traditional IRAs . . . . . . . . . . . . . . 18
More information (See Tax help)
Eligible rollover distribution . . . . 22
Transfer, trustee-to-trustee . . . . . . 22
Surviving spouse . . . . . . . . . . . . 23
TTY/TDD information . . . . . . . . . . 27
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Roth IRAs . . . . . . . . . . . . . . . . . . . 18
Tuition and fees deduction . . . . . . . 4
Net operating losses . . . . . . . . . . . . 9
New York Liberty Zone:
S
U
Business employee credit . . . . . 14
Sale of home . . . . . . . . . . . . . . . . . 3
Depreciation . . . . . . . . . . . . 12, 17
User fee . . . . . . . . . . . . . . . . . . . . 20
Savings bonds, education . . . . . . . . 6
Increased section 179
deduction . . . . . . . . . . . . . 7, 13
Section 179
W
deduction . . . . . . . . . 7, 10, 13, 16
NOLs . . . . . . . . . . . . . . . . . . . . . . . 9
Waiver, 60-day rollover . . . . . . . . . 23
Section 457 plans . . . . . . . . . . . . . 22
Nonaccrual-experience
Weight-loss program, obesity . . . . . 7
method . . . . . . . . . . . . . . . . . . . 12
Self-employed health
Welfare-to-work credit . . . . . . . . . 14
insurance . . . . . . . . . 7, 10, 13, 16
Withdrawals, early IRA . . . . . . . . . . 6
Self-employment tax . . . 8, 10, 13, 16
O
Withholding . . . . . . . . . . . . . . . . . . 1
SIMPLE plans . . . . . . . . . . . . . . . 21
Obesity . . . . . . . . . . . . . . . . . . . . . . 7
Work opportunity credit . . . . . . . . . 14
Simplified employee pensions
(SEPs) . . . . . . . . . . . . . . . . . . . 20
P
Social security . . . . . . . . . . . . 10, 16
Peanut quota buyout
Special depreciation
payments . . . . . . . . . . . . . . . . . 15
allowance . . . . . . . . . . . . . . . 7, 13
Permissive service credit . . . . . . . 22
Page 31
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