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