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To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Advertising 45 Amortization: Anti-abuse rule 33 Anti-churning rules 32 Atmospheric pollution control facilities 34 Corporate organization costs 29 Dispositions of section 197 intangibles 33 Experimental costs 35 Geological and geophysical costs 34 How to deduct 28 Incorrect amount deducted 33 Partnership organization costs 29 Pollution control facilities 34 Reforestation costs 33 Reforestation expenses 26 Related person 32 Research costs 35 Section 197 intangibles defined 30 Starting a businesscosts 28 Start-up costs 29 Anticipated liabilities 45 Assistance (See Tax help) At-risk limits 6 Attorney fees 46 Authorized IRS e-file providers 58 Awards 8, 9 A-Z Index for Business 58 B Bad debts: Defined 40 How to treat 41 Recovery 42 Types of 41 When worthless 41 Bonuses: Employee 9 Royalties 39 Bribes 45 Business: Assets 4 Books and records 31 Meal expenses 44 Use of car 6, 46 Use of home 5 C Campaign contribution 48 Capital expenses 3, 5 Capitalization of interest 16 Car allowance 44 Car and truck expenses 46 Carrying charges 24 Charitable contributions 46 Checking amended return status 61 Choosing a tax return preparer 58 Circulation costs, newspapers and periodicals 26 Claim a refund 61 Club dues 46 Collection and enforcement actions 61 Commitment fees 16 Compensation in excess of $1 million 8 Computer software 32 Constant-yield method, OID 15 Contested liability 7 Contributions: Charitable 46 Political 48 Copyrights 31 Cost depletion 36 Cost of getting lease 12, 30 Cost of goods sold 3 Cost recovery 4 Covenant not to compete 31 Credit card convenience fees 46 D Debt-financed distributions 14 Definitions: Business bad debt 40 Necessary expense 3 Ordinary expense 3 Section 197 intangibles 30 De minimis OID 15 Demolition expenses 46 Depletion: Mineral property 36 Oil and gas wells 37 Percentage table 39 Timber 39 Who can claim 35 Depreciation (See Cost recovery) Development costs, miners 26 Direct Pay 61 Dirty Dozen 60 Disabled, improvements for 27 Drilling and development costs 25 Dues, membership 46 E Economic interest 35 Economic performance 6 Education expenses 9, 46 e-File Form 940, 941, or 944 for Small Businesses 58 Elderly, improvements for 27 Electronic Federal Tax Payment System (EFTPS®) 61 Employee benefit programs 10 Employer ID Numbers (EINs) 58 Employment taxes 19 Employment Taxes 58 Additional Medicare Tax 19 Self-employment tax: Additional Medicare Tax 20 Unemployment fund 19 e-News 58 Entertainment 43 Entertainment expenses 9 Experimentation costs 24, 35 Exploration costs 25 F Federal Relay Service 58 Fees: Commitment 16 Legal and professional 46 Regulatory 47 Tax return preparation 47 Filing past due tax returns 61 Fines 47 Forgone 17 Forgone interest 17 Form: 3115 33 4562 28 5213 7 8826 28 T 40 Franchise 31, 46 Fringe benefits 9 G Gas wells 38 Geological and geophysical costs: Development, oil and gas 34 Exploration, oil and gas 34 Geothermal wells 25, 39 Gifts, nominal value 9 Going into business 4, 28 Goodwill 31 Gross income, not-for-profit activity 7 H Health coverage tax credit (HCTC) 23 Health plan 23 Heating equipment 5 Home, business use of 5 How to Figure the Deduction 49 I Identity (ID) theft issues 59 Impairment-related expenses 46 Improvements 4 By lessee 12 For disabled and elderly 27 Income Taxes 19 Accrual of contested income taxes 19 Federal income taxes 19 Foreign income taxes 19 State and local income taxes 19 Incorrect amount of amortization deducted 33 Independent Contractor (Self-Employed) or Employee? 58 Information Return Filing Requirements 58 Insurance 23 Capitalized premiums 23 Deductible premiums 20 Nondeductible premiums 23 Intangible drilling costs 25 Intangibles, amortization 30 Interest 17 Allocation of 13 Below-market 17 Business expense for 13 Capitalized 16 Carrying charge 24 Deductible 15 Life insurance policies 16 Limitation 14 Not deductible 16 Refunds of 16 When to deduct 16 Internet-related expenses 46 Interview expenses 46 IRS Tax Professional Partners 58 IRS Video Portal 58 K Key person 16 Kickbacks 45 L Leases: Canceling 11 Cost of getting 12, 30 Improvements by lessee 12 Leveraged 11 Mineral 39 Oil and gas 39 Sales distinguished 11 Taxes on 12 Legal and professional fees 46 Letter 5071C 60 Licenses 31, 47 Life insurance coverage 10 Limit on deductions 7 Line of credit 14 Loans: Below-market 17 Discounted 16 Loans or advances 10 Lobbying expenses 47 Long-term care insurance 21 Losses 6, 7 At-risk limits 6 Net operating 6 Passive activities 6 Low Income Taxpayer Clinics (LITCs) 63 M Machinery parts 5 Making a tax payment 61 Meals 43 Meals and entertainment 44 Meals and lodging 9 Methods of accounting 6 Page 64 Publication 535 (2018)