Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)
Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 96

ISBN-13: 9781678085070

DOWNLOAD EBOOK

vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.

1040 Quickfinder Handbook
1040 Quickfinder Handbook

Author: Practitioners Publishing Co. Staff

Publisher:

Published: 2005-12-01

Total Pages:

ISBN-13: 9780764628252

DOWNLOAD EBOOK

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

Fiscal Regimes for Extractive Industries—Design and Implementation
Fiscal Regimes for Extractive Industries—Design and Implementation

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2012-08-16

Total Pages: 82

ISBN-13: 1498340067

DOWNLOAD EBOOK

Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación

How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns)
How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns)

Author: Internal Revenue Service

Publisher:

Published: 2020-09-25

Total Pages: 114

ISBN-13: 9781716554971

DOWNLOAD EBOOK

This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property and the additional rules for listed property.