The Internal Revenue Code focuses on four primary groups of taxpayers--individuals, corporations, estates, and trusts. Individuals, however, may be in any number of special categories, such as corporate executives, professional persons, farmers, salespersons, U.S. citizens abroad, day-care center operators, and students. Unfortunately, provisions affecting these special categories of individual taxpayers are scattered throughout the Code. CCH's Tax Angles for Special Taxpayers pulls together these complex and scattered provisions affecting taxpayers in a number of classifications. Sound guidance is presented to help advisors maximize tax-savings opportunities for clients and avoid tax traps and pitfalls. This comprehensive volume provides numerous examples, planning notes, compliance tips and cautions to help illustrate key concepts, and each tax topic is thoroughly cited to the appropriate underlying authority (e.g., Internal Revenue Code, Income Tax Regulations, IRS ruling or judicial case) to facilitate further research. Among the taxpayer classifications covered are: - corporate executives - professionals - retailers-manufacturers-wholesalers - developers-contractors - fiduciaries and beneficiaries of estates and trusts - investors - owners and developers of mineral properties - farmers - salespersons - school teachers - military service members - residents of community property states - U.S. citizens abroad - members of the clergy - actors, artists, authors and musicians - bankrupt individuals - handicapped and disabled taxpayers - working families - older taxpayers - day-care center operators - students - aliens - statutory employees - tip recipients and payors This practical and insightful reference is a must for all tax professionals advising individuals and small business owners.
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