Home
|
Accessibility
|
Tax Stats
|
About IRS
|
Careers
|
FOIA
|
The Newsroom
|
Site Map
|
Español
|
Help
Search IRS Site for:
Advanced Search
Search Forms and
Publications for:
Tips for successful searching
Home
>
Publications
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File
Publication 954 (1/2004), Tax Incentives for Distressed Communities
Revised: 1/2004
Table of Contents
Publication 954 - Introductory Material
Introduction
Useful Items - You may want to see:
Publication 954 - Main Contents
Empowerment Zones
Designated Zones
Empowerment Zone Employment Credit
Increased Section 179 Deduction
Rollover of Gain From Sale of Empowerment Zone Assets
Increased Exclusion of Gain From Qualified Small Business Stock
Renewal Communities
Designated Renewal Communities
Renewal Community Employment Credit
Increased Section 179 Deduction
Commercial Revitalization Deduction
Capital Gain Exclusion
Enterprise Communities
New York Liberty Zone
New York Liberty Zone Business Employee Credit
Special Liberty Zone Depreciation Allowance
Increased Section 179 Deduction
New York Liberty Zone Leasehold Improvement Property
Extension of Replacement Period for Involuntarily Converted Property
New Markets Credit
QALICB.
Qualified business.
Low-income community.
Exceptions.
Tax-Exempt Bond Financing
Qualified business.
Relaxed requirements during start-up period.
Requirements during and after testing period.
Special rule for substantially renovated property.
Special rule for bonds issued after July 30, 1996.
Qualified Zone Academy Bonds
Work Opportunity Credit
State certification required.
Nonqualified wages.
Successor employer.
Effect on salary and wage deduction.
Effect on empowerment zone and renewal community employment credits.
Effect of welfare-to-work credit.
Effect on New York Liberty Zone business employee credit.
Welfare-to-Work Credit
State certification required.
Nonqualified wages.
Qualified first-year wages.
Qualified second-year wages.
Successor employer.
Effect on salary and wage deduction.
Effect on empowerment zone and renewal community employment credits.
Effect of work opportunity credit.
Effect of New York Liberty Zone business employee credit.
Indian Employment Credit
Nonqualified employees.
Effect of work opportunity credit.
Effect on salary and wage deduction.
Early termination of employee.
Depreciation of Property Used on Indian Reservations
Qualified infrastructure property.
Capital Gain Exclusion for DC Zone Assets
Redemptions of business stock.
Redemptions of partnership interest.
Special rule for substantially improved buildings.
How To Get Tax Help
Index
Contact Us
|
IRS Privacy Policy