Acknowledgments Chapter 1: Tax Insanity Chapter 2: Is It Legal? Chapter 3: How Our Tax System Works Chapter 4: Exclusions--Tax-Free Money A Alternatives to "Earned Income" B Donative Items C Investors D Benefits for the Elderly E Miscellaneous Individual Exclusions F Schedule of Excludable Items Chapter 5: Credits--Dollar-for-Dollar Tax Reductions A Estimated Tax and Withholding Exemptions B Credits C Special Credits Chapter 6: "Above the Line" Deductions A Deductions for Adjusted Gross Income Chapter 7: "Below the Line" Deductions A The Importance of Filing Status B Tax Planning with Itemized Deductions C Schedules of Deductions Chapter 8: Traditional Tax Shelters A Deferral and Leverage B How to Analyze a Tax Shelter Chapter 9: Super Tax Shelters A Family Shifts B Running Your Own Business Chapter 10: Investment Planning to Save Taxes Chapter 11: Last-Minute Tax Planning Chapter 12: The Economic Growth and Tax Relief Reconciliation Act of 2001 A Individual Income Tax Rate Structure B Phase-out of Restrictions on Personal Exemptions C Phase-out of Itemized Deductions A Increase and Expand the Child Tax Credit B Extension and Expansion of Adoption Tax Benefits C Child Care Credit A Standard Deduction Marriage Penalty Relief B Expansion of the 15 Percent Rate Bracket for Married Couples Filing Joint Returns C Marriage Penalty Relief and Simplification Relating to the Earned Income Credit A Modifications to Education IRAs B Private Prepaid Tuition Programs: Exclusion from Gross Income of Education Distributions from Qualified Tuition Programs C Exclusion for Employer-Provided Educational Assistance D Modifications to Student Loan Interest Deduction E Eliminate Tax on Awards Under the National Health Service Corps Scholarship Program and the F. Edward Herbert Armed Forces Health Possessions Scholarship and Financial Assistance Program F Deduction for Qualified Higher Education Expenses A Phase-out and Repeal of Estate and Generation-Skipping Transfer Taxes; Increase in Gift Tax Unified Credit Effective Exemption B Expand Estate Tax Rule for Conservation Easements C Modify Generations-Skipping Transfer Tax Rules D Availability of Installment Payment Relief Chapter 13: The Job Creation and Worker Assistance Act of 2002 Chapter 14: The Tax Relief Reconciliation Act of 2003 A Rate Reductions B The Marriage Penalty C The Alternative Minimum Tax D Child Tax Credit E Dividends/Capital Gains F Deduct Your SUV--Election to Expense Chapter 15: Income Averaging and Hurricane Tax Breaks Chapter 16: 2006 Tax Reform A The Tax Increase Prevention and Reconciliation Act of 2005 B The Pension Protection Act of 2006 C Tax Relief and Health Care Act of 2006 Chapter 17: Tax Reform, 2007-2008 A The Mortgage Forgiveness Debt Relief Act of 2007 B The New Debt Relief Act C The Economic Stimulus Act of 2008 D The Heroes Earnings Assistance and Relief Act of 2008 E The Housing and Economic Recovery Act of 2008 Chapter 18: 2009 Tax Changes Chapter 19: More Tax Changes A The Hiring Incentives to Restore Employment (HIRE) Act of 2010 B The Patient Protection and Affordable Care Act C Small Business Jobs Act of 2010 D The Tax Relief, Unemployment, Insurance Reauthorization, and Job Creation Act of 2010 E American Tax Relief Act of 2012 F Tax Increase Prevention Act of 2014 G The ABLE Act H More Changes Chapter 20: How to Avoid/Survive and IRS Audit Appendix A: Cost Recovery/Depreciation Appendix B: Business Use of "Listed Property" Appendix C: Auto Leases Index Chapter 6: "Above the Line" Deductions A Deductions for Adjusted Gross Income.