Table of Contents
Chapter 1 - Selected Legal Issues with Tax Analysis -
Section 1
American Recovery & Reinvestment Act
Divorce Settlements & Divisions
Divorce Settlements - The Tax Trap
Employee v. Independent Contractor
Chapter 1 - Section 1 Review Questions
Chapter 1 - Selected Legal Issues with Tax
Analysis - Section 2
Federal Unemployment (FUTA) Tax - '3301 &
'3306
Employees Compensation History
Services Performed by the Employee
Bonuses as Constituting Dividends
Social Securitys Payroll Tax or FICA - '3111
& '3121
Americans with Disabilities Act of 1990
Architectural Barrier Removal - '190
Individual & Sole Proprietorship
Treatment of Severance Damages
Expenses of Obtaining an Award
Special Assessment Withheld from Award
Severance Damages Included in Award
Gain or Loss from Condemnations
Replacement Property Acquired Before the Condemnation
Time for Assessing a Deficiency
Chapter 1 - Section 2 Review Questions