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Glossary

#ABCDEFGHIJKLMNOPQRSTUVWXYZALL

 
A Ability to pay
Accelerated cost recovery system (ACRS)
Accelerated depreciation
Accountable reimbursement plan
Accounting method
Accrual method
Accrued interest adjustment
Acquisition debt
Active income
Active participation
Adjusted basis
Adjusted gross income (AGI)
Adjustment
Adoption credit
Adoption taxpayer identification number (ATIN)
Adverse living conditions
Alien
Alimony
Alternative minimum tax (AMT)
Amended return
Amortizable bond premium
Amortization
Amount realized
Annualized income installment method
Annuity
Applicable federal rate
Appreciation in value
Asset
Assignment
At-risk rules
Attorneys' fee awards
Audit
Away from home
 
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