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Pub. 3991, Highlights of the Job Creation and Worker Assistance Act 2005 Tax Year

Index

Symbols

403(b) plans, 403(b) Plans

A

Accounting methods, Nonaccrual-Experience Method
Acquisition date:
Special depreciation allowance, Acquisition date test.
Special Liberty Zone depreciation allowance, Acquisition date test.
Annuities, tax-sheltered 403(b) plans, 403(b) Plans
Assistance (see Tax help)
Automobile (see Passenger automobile)

B

Bonds:
New York Liberty, Tax Incentives for New York Liberty Zone
Qualified zone academy, Issuance of Qualified Zone Academy Bonds

C

Car (see Passenger automobile)
Car expenses, Car Expenses
Catch-up contributions, 403(b), 403(b) Plans
Child and dependent care, Child and Dependent Care Expenses
Church employees and ministers, Years of service for church employees and ministers.
Clean-fuel vehicle, Electric and Clean-Fuel Vehicles
Comments, Comments and suggestions.
Credit:
Child and dependent care, Child and Dependent Care Expenses
Credit for pension plan startup, Credit For Pension Plan Startup Costs
Electric vehicles, Electric and Clean-Fuel Vehicles
Indian employment, Indian Employment Credit Extended
Renewable electricity production, Renewable Electricity Production Credit
Welfare-to-work, Welfare-to-Work Credit Extended
Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended

D

Deduction limit, automobile, Passenger Automobiles
Deemed IRAs, Deemed IRAs
Depletion, Depletion
Depreciation:
New property, Special Depreciation Allowance
Property on reservations, Depreciation of Property Used on Indian Reservations
Special depreciation allowance, Special Depreciation Allowance
Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance
Supplement to Publication 946, Depreciation

E

Election:
Deemed not to claim special allowance, Deemed election.
Not to claim special allowance, Election Not To Claim the Allowance
Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance
Electric vehicle, Electric and Clean-Fuel Vehicles
Eligible educator, Deduction for Educator Expenses
Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002.
Excepted property:
Special depreciation allowance, Excepted Property
Special Liberty Zone depreciation allowance, Excepted property.

F

Foreign missionaries, Foreign missionaries.
Form 1099, Electronic Form 1099
Free tax services, How To Get Tax Help

H

Help (see Tax help)

I

Indian employment credit, Indian Employment Credit Extended
Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations
IRAs, Deemed IRAs

L

Leasehold improvement property, defined, Qualified leasehold improvement property.
Liberty Zone leasehold improvement property:
Defined, Qualified New York Liberty Zone leasehold improvement property.
Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property
Returns filed before June 1, 2002, Returns Filed Before June 1, 2002
Liberty Zone property:
Increased section 179 dollar limit, Increased Dollar Limit
Reduced section 179 dollar limit, Reduced Dollar Limit

M

Marginal production, Depletion
More information (see Tax help)

N

Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs)
New York Liberty Zone:
Area defined, New York Liberty Zone Benefits
Leasehold improvement property, Liberty Zone Leasehold Improvement Property
Section 179 deduction, Increased Section 179 Deduction
Special depreciation, Special Liberty Zone Depreciation Allowance
Tax incentives, Tax Incentives for New York Liberty Zone
Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone
NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs)
Nonaccrual-experience method, Nonaccrual-Experience Method
Nonresidential real property, Nonresidential real property and residential rental property.

P

Passenger automobile, limit on, Passenger Automobiles
Pension plan startup costs, Credit For Pension Plan Startup Costs
Placed in service date, Placed in service date test., Placed in service date test.
Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans
Publications (see Tax help)

Q

Qualified leasehold improvement property, defined, Qualified leasehold improvement property.
Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property.
Qualified property:
Increased section 179 deduction, Qualified property.
Special depreciation allowance, Qualified Property
Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property
Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds

R

Recapture, section 179 deduction, Recapture Rules
Renewable electricity, Renewable Electricity Production Credit
Residential rental property, Nonresidential real property and residential rental property.
Rollovers, 403(b) plans, Rollovers to and from 403(b) plans.

S

Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts
Section 179 deduction:
Increased dollar limit for Liberty Zone property, Increased Dollar Limit
Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit
Returns filed before June 1, 2002, Returns Filed Before June 1, 2002
Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs)
Special depreciation allowance:
Election not to claim, Election Not To Claim the Allowance
Excepted property, Excepted Property
Qualified property, Qualified Property
Requirements for claiming, Qualified Property
Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002
Tests for qualification, Tests To Be Met
Special Liberty Zone depreciation allowance:
Election not to claim, Election Not To Claim the Liberty Zone Allowance
Excepted property, Excepted property.
Qualified property, Qualified Liberty Zone Property
Requirements for claiming, Qualified Liberty Zone Property
Returns filed before June 1, 2002, Returns filed before June 1, 2002.
Tests for qualification, Tests to be met.
Substantial use, special Liberty Zone depreciation allowance, Substantial use test.
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Teachers, classroom materials, Deduction for Educator Expenses
Tests for qualification, Tests To Be Met, Tests to be met.
TTY/TDD information, How To Get Tax Help

W

Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts
Welfare-to-work credit, Welfare-to-Work Credit Extended
Withholding, Adjusting your withholding or estimated tax payments for 2002.
Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended

Y

Years of service, church employees and ministers, Years of service for church employees and ministers.

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