The good, the Bad and the Ugly of succession Planning
Family run companies are in many respects the backbone of American Business. They are typically the most stable of small businesses, with a much lower failure rate than other small business models. Some of the largest and most successful companies in America are family owned and operated, yet 70 percent of family run businesses do not make it to the second generation; a full 90 percent never make it to the third generation. These statistics are not new, but are appalling just the same.
So why the high failure rate? Most experts chalk it up to poor succession planning, as if a plan would somehow make it all better. No plan will correct fundamental weakness in a business unless its managers recognize and address those weaknesses. Those weaknesses prevent many family owned businesses from realizing much of their real potential.
Please understand, this does not mean all family run businesses are fundamentally flawed. However, those that do have problems are often emotionally unwilling to acknowledge them or, having acknowledged them, are unwilling to make the hard decisions necessary to fix them. While family run companies have a far lower failure rate than the average of small businesses as a whole; this is still a pretty dismal record given the advantages such businesses typically have; loyalty, strong family support systems, management continuity, long training periods for the next wave of managers, love and affection, etc.
So here are some of the problems that often occur. If you’re the founder of a family run business typing the groom a son or daughter to succeed you, you don’t need to accept this list as your own; simply consider the possibility that some of these pitfalls may apply to your company. For example;
Your son simply may not be a very smart business person. He may have blindly copied your approach over the years, without developing the ability to devise and implement his own approach to problem solving, which is not a good shortcoming for the boss to have. All the love in the world won’t fix this one.
Your daughter may have a very different management style than the one you used to build the business and she may be successful only if she can adopt a style that works for her. Of course, if you don’t trust any style but your own, that won’t seem like a very good idea.
Your son-in law may recognize that your way of do8ng things successfully 30 years ago just won’t work today with more demanding customers, more aggressive competition, Internet options at very turn and the big box competitor just down the street. If he sees that clearly and you don’t, trouble lies ahead.
Your daughter-in-law may not have some of the skills needed for your type of business, yet be a very bright, alert, communicative person who commands respect. For example, a Phi Beta Kappa lawyer who steps into a company where she must be the sales manager is in trouble if her brilliance is mostly manifested at the PC keyboard or in research library. Worse, you many refuse to see those shortcomings, preventing them from being addressed openly. Still worse, you may see them only too clearly, and use them as an opportunity to prove time and time again that no one can do it thee way you did. This will invariable prove to be a self-fulfilling prophecy.
If anything sounds familiar here ~ perhaps your spouse has mentioned it a few hundred times ~ and you still can’t see it, it is possible your eyesight is not what it once was; don’t worry, it happens to the best of us. Here are some ideas to help improve your ability to pass the business along intact:
1. Treat your children like any other senior manager. Evaluate their performance formally and objectively (as you do with your other employees) and help them work out action plans to correct deficiencies before they become excuses to fail. A child who thinks this is unfair may need to be employed somewhere else for a few years to get a flavor of life on the outside
2. Make a detailed list of the skills needed to succeed in your business. This list should not only include the ones you used to start the company but the ones that help the company grow in the environment in which it now does business. You may need help from impartial but knowledgeable outsiders to complete this one but it’s worth it. Then, build your would be successor’s grooming program around that list.
3. Get formal training for your children in the areas they need strengthening. Seminars or workshops on topics such as managing and motivating people, business planning and managing money can build valuable skills for your company as well as enhance the personal growth of your children.
4. Rotate the assignments your children get in the company go five them a strong sense of the company from every direction, not just the functional area they are best in or most interested in. If one of them is interested in becoming the CEO one day, he or she must have a total company view to be successful. Each assignment should be at least a year, so they get past the possibility of just “riding it out” and actually get into the meat of the job.
5. Ask the honest opinion of others in assessing the performance and potential of your children. They may very will see things you can’t see despite your sincere attempts to be objective. Consider a 360ยบ performance review process as a tool that might help your company team grow in addition to being a good way to get others ‘view of your children’s performance.
Your son or daughter could be a great future CEO for your business. He or she has tools available that you didn’t have when you started. He or she has the benefit of living in the culture of the business that you built. And he or she has time to prepare before taking on the responsibilities and challenges of the job. Take full advantage of all that potential and help maximize their potential. You’ll be helping to ensue the future success of your company and a stress-free retirement for you. That’s worth a little advance preparation, don’t you think?
Sunday, May 31, 2009
Lawsuit Settlements may be Taxable
Prior to August 20, 1996 lawsuit settlements were tax exempt, however, Congress revised the tax law §104 (a) (2) to exclude all Lawsuit Settlements may be Taxable
Prior to August 20, 1996 lawsuit settlements were tax exempt, however, Congress revised the tax law §104 (a) (2) to exclude all settlements that were not for physical injury or physical sickness.
If your tax return was filed excluding settlement, you could be liable for understatement of income tax penalty under §§6662(a) and (b) (2). IRS form 1099-MICS should be issued for settlements.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
Prior to August 20, 1996 lawsuit settlements were tax exempt, however, Congress revised the tax law §104 (a) (2) to exclude all settlements that were not for physical injury or physical sickness.
If your tax return was filed excluding settlement, you could be liable for understatement of income tax penalty under §§6662(a) and (b) (2). IRS form 1099-MICS should be issued for settlements.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
Saturday, May 30, 2009
Injured Spouse
If you have unpaid taxes from prior years, the IRS can confiscate your refund for the current year as a payment on that liability. They figure they shouldn't be sending you a refund when you owe them money.
In addition, your refund may be applied to unpaid student loans, spousal and child support and if you're married filing jointly, the IRS is most likely to snatch that refund as well. If only one spouse owes the liability, the other spouse is entitled to his or her share of the refund. If the IRS has applied your share of a refund against a liability owed by your spouse, you are an injured spouse and you are entitled to relief. The injured spouse rule can also be applied to avoid the IRS from securing your refund in the first place.
This is what to do.
If the IRS has applied or you are concerned that the IRS may apply your refund against your spouse's liability, get the IRS Form 8379, Injured Spouse Claim and Allocation. The form will request identifying information and information needed to determine how much of the tax and refund will applied to each spouse. The IRS will also make the actual calculation that splits the refund between you and your spouse
If you are an injured spouse for a return that's already been filed, you can file an amended return with the IRS for prior years and previously filed tax returns. Attach Form 8379 to your return to prevent the IRS from seizing a refund on a return not yet filed.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
In addition, your refund may be applied to unpaid student loans, spousal and child support and if you're married filing jointly, the IRS is most likely to snatch that refund as well. If only one spouse owes the liability, the other spouse is entitled to his or her share of the refund. If the IRS has applied your share of a refund against a liability owed by your spouse, you are an injured spouse and you are entitled to relief. The injured spouse rule can also be applied to avoid the IRS from securing your refund in the first place.
This is what to do.
If the IRS has applied or you are concerned that the IRS may apply your refund against your spouse's liability, get the IRS Form 8379, Injured Spouse Claim and Allocation. The form will request identifying information and information needed to determine how much of the tax and refund will applied to each spouse. The IRS will also make the actual calculation that splits the refund between you and your spouse
If you are an injured spouse for a return that's already been filed, you can file an amended return with the IRS for prior years and previously filed tax returns. Attach Form 8379 to your return to prevent the IRS from seizing a refund on a return not yet filed.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
Thursday, May 28, 2009
Surviving an Audit
Who's afraid of the IRS? Almost everyone. The key to surviving a tax audit ~ and even coming out on top ~ is not to panic, but to prepare.
What to Do Before Your Audit
If you go it alone, before meeting the auditor, you should thoroughly review the tax returns being audited. Be ready to explain how you, or your tax return preparer, came up with the figures. If you can't, then contact your tax preparer or another tax pro.
Find all records that substantiate your tax return. As discussed, the IRS has a right to look at any records used to prepare your tax return. Organize your records for the auditor in a logical fashion. Your pre-audit organization of receipts, checks and other items will refresh your recollection for the audit meeting.
Neatness counts. Forget about dumping a pile of receipts before an auditor and telling him or her to go at it. Messy records mean more digging, and more digging, to the IRS, means more gold for them. Conversely, auditors frequently reward good record keepers by giving these folks the benefit of the doubt if any problems arise. Neatness builds your credibility with the auditor. Tidiness and order appeal to an accountant's mentality, and most auditors are accountants.
Pinpoint problems backing up income sources or expense deductions. You'll need to legally show your right to take tax deductions or other tax benefits claimed on your return. Research tax law, if necessary.
What to Bring to an Audit of Your Small Business
Audit success means documenting your expenses. Proof should be in writing, though auditors are allowed to accept oral explanations. A list of items the auditor wants to see usually accompanies your audit notice.
At a minimum, the IRS will expect you to produce the following documents:
• Bank Statements, canceled checks, and receipts. The auditor will want to see bank records from all of your accounts, both personal and business. As a rule, don't discard any business-related canceled checks, invoices, or sales slips. If you paid some expenses with cash, keep the paperwork (handwritten notes, notebooks, receipts, or petty cash vouchers) showing the payments.
• Electronic records. Most banks don't return canceled checks anymore, and many business expenses are charged on credit or debit cards. Bank and charge card (Visa, MasterCard, American Express) statements are now accepted by the IRS as proof of payment. They must show the name, the date, the amount, and the address of the payee.
Since charges and statements don't always show the business nature of the expense, you can't rely on them as your only records.
• Books and records. The auditor will ask to see your "books." The tax code doesn't require small businesses to keep a formal set of books; don't let an auditor tell you otherwise. If you keep records with only a checkbook and cash register tapes, so be it. If you maintain more formal records such as ledgers and journals, the auditor is entitled to see them. If your data is on a computer, the auditor will want to see a printout..
If you don't produce adequate records, the auditor is legally permitted to estimate your income and/or expenses and to impose a separate penalty for your failure to keep records.
• Appointment books, logs, and diaries. Businesses that offer services typically track activities and expenses using calendars, business diaries, appointment books and logs. An entry in a business diary helps justify an expense to an auditor as long as it appears to be reasonable.
Additionally, you must keep special records for certain equipment, called "listed property," that is often used for both business and personal purposes. (IRC § 280F.) Cell phones, computers kept at home but used for business, and vehicles used for both business and pleasure are designated as listed property.
Purely business equipment is not in this category. For example, mechanic's tools, a lathe, or a carpet loom are purely business tools, and no records of usage are required. But when assets are put to both business and personal use, the auditor can demand records of usage. For example, if you use a computer for business email and to play solitaire, keep track of the business portion. One way is to make notes in a note pad next to the computer.
If you haven't kept usage records of listed property, reconstruct them by memory or reference to projects that you worked on during the year.
• Auto records. As mentioned, a vehicle can be "listed property" if it's used for personal purposes as well as business. So business use of your personal auto requires detailed records showing the work portion. A log is the best way to keep track (and it's easy to keep a little notebook in the glove compartment), although it's not required by the tax code. Alternatively, you can keep all gas and repair receipts in an orderly fashion, with notations of trips showing how the car was used for business. A less accurate way to keep records is to add up the gas bills and divide by the number of miles per gallon that your car averages. Show the auditor your auto trip receipts and explain how they link up to sales trips by your business diary or calendar notations.
• Travel and entertainment records. By law, out-of-town business travel and entertainment expenses (T & E, in auditor lingo) require greater recordkeeping than most other expenses. You must have a written record of the specific business purpose of the travel or entertainment expense, as well as a receipt for it. (IRC § 267.)
A good way to document T & E expenses is with an appointment book or log, noting each time you incur a business expense, and the reason. Most folks aren't disciplined enough to write down every expense as it is incurred. It is okay to put together a log or diary after you have received an audit notice. But be up-front about it -- don't insult the auditor's intelligence by trying to pass off wet-inked paper as an old record. Remember, it's key to develop and maintain credibility with the auditor.
Example 1
Bianca, a self-employed designer, reconstructs a calendar book with a notation for June 18, 2000, as follows, "Round-trip cab fare to office of John Johnson, prospective client, $14 (no receipt). Lunch at Circle Restaurant: Discuss proposal to decorate new offices at 333 Pine Street, $32 (Visa charge) plus cash tip of $6 (no receipt)." Bianca can also give the auditor details, if asked. The auditor will probably be satisfied if it appears reasonable.
Example 2
Sam, the owner of a computer store went to an out-of-town computer retailers' convention. He spent $1,800 and claimed it as business travel expenses on his tax return. On audit, Sam produces charge card statements to prove the $1,800 was spent for hotels, meals, and convention registration. The auditor wants more and asks Sam to justify the business purpose of this trip. Sam produces an ad for the convention, an agenda of events, and notes he took at programs. If it looks legitimate, and Sam's explanation of why it was important for him to be there is convincing, the auditor should allow the deduction in full.
• Expenses for renting or buying property. To prove business rental expenses, bring in a copy of your lease. If you purchased the property or equipment, have the purchase contract. This establishes grounds for claiming these expenses as well as a beginning tax basis of the property, if you claim depreciation expenses.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
What to Do Before Your Audit
If you go it alone, before meeting the auditor, you should thoroughly review the tax returns being audited. Be ready to explain how you, or your tax return preparer, came up with the figures. If you can't, then contact your tax preparer or another tax pro.
Find all records that substantiate your tax return. As discussed, the IRS has a right to look at any records used to prepare your tax return. Organize your records for the auditor in a logical fashion. Your pre-audit organization of receipts, checks and other items will refresh your recollection for the audit meeting.
Neatness counts. Forget about dumping a pile of receipts before an auditor and telling him or her to go at it. Messy records mean more digging, and more digging, to the IRS, means more gold for them. Conversely, auditors frequently reward good record keepers by giving these folks the benefit of the doubt if any problems arise. Neatness builds your credibility with the auditor. Tidiness and order appeal to an accountant's mentality, and most auditors are accountants.
Pinpoint problems backing up income sources or expense deductions. You'll need to legally show your right to take tax deductions or other tax benefits claimed on your return. Research tax law, if necessary.
What to Bring to an Audit of Your Small Business
Audit success means documenting your expenses. Proof should be in writing, though auditors are allowed to accept oral explanations. A list of items the auditor wants to see usually accompanies your audit notice.
At a minimum, the IRS will expect you to produce the following documents:
• Bank Statements, canceled checks, and receipts. The auditor will want to see bank records from all of your accounts, both personal and business. As a rule, don't discard any business-related canceled checks, invoices, or sales slips. If you paid some expenses with cash, keep the paperwork (handwritten notes, notebooks, receipts, or petty cash vouchers) showing the payments.
• Electronic records. Most banks don't return canceled checks anymore, and many business expenses are charged on credit or debit cards. Bank and charge card (Visa, MasterCard, American Express) statements are now accepted by the IRS as proof of payment. They must show the name, the date, the amount, and the address of the payee.
Since charges and statements don't always show the business nature of the expense, you can't rely on them as your only records.
• Books and records. The auditor will ask to see your "books." The tax code doesn't require small businesses to keep a formal set of books; don't let an auditor tell you otherwise. If you keep records with only a checkbook and cash register tapes, so be it. If you maintain more formal records such as ledgers and journals, the auditor is entitled to see them. If your data is on a computer, the auditor will want to see a printout..
If you don't produce adequate records, the auditor is legally permitted to estimate your income and/or expenses and to impose a separate penalty for your failure to keep records.
• Appointment books, logs, and diaries. Businesses that offer services typically track activities and expenses using calendars, business diaries, appointment books and logs. An entry in a business diary helps justify an expense to an auditor as long as it appears to be reasonable.
Additionally, you must keep special records for certain equipment, called "listed property," that is often used for both business and personal purposes. (IRC § 280F.) Cell phones, computers kept at home but used for business, and vehicles used for both business and pleasure are designated as listed property.
Purely business equipment is not in this category. For example, mechanic's tools, a lathe, or a carpet loom are purely business tools, and no records of usage are required. But when assets are put to both business and personal use, the auditor can demand records of usage. For example, if you use a computer for business email and to play solitaire, keep track of the business portion. One way is to make notes in a note pad next to the computer.
If you haven't kept usage records of listed property, reconstruct them by memory or reference to projects that you worked on during the year.
• Auto records. As mentioned, a vehicle can be "listed property" if it's used for personal purposes as well as business. So business use of your personal auto requires detailed records showing the work portion. A log is the best way to keep track (and it's easy to keep a little notebook in the glove compartment), although it's not required by the tax code. Alternatively, you can keep all gas and repair receipts in an orderly fashion, with notations of trips showing how the car was used for business. A less accurate way to keep records is to add up the gas bills and divide by the number of miles per gallon that your car averages. Show the auditor your auto trip receipts and explain how they link up to sales trips by your business diary or calendar notations.
• Travel and entertainment records. By law, out-of-town business travel and entertainment expenses (T & E, in auditor lingo) require greater recordkeeping than most other expenses. You must have a written record of the specific business purpose of the travel or entertainment expense, as well as a receipt for it. (IRC § 267.)
A good way to document T & E expenses is with an appointment book or log, noting each time you incur a business expense, and the reason. Most folks aren't disciplined enough to write down every expense as it is incurred. It is okay to put together a log or diary after you have received an audit notice. But be up-front about it -- don't insult the auditor's intelligence by trying to pass off wet-inked paper as an old record. Remember, it's key to develop and maintain credibility with the auditor.
Example 1
Bianca, a self-employed designer, reconstructs a calendar book with a notation for June 18, 2000, as follows, "Round-trip cab fare to office of John Johnson, prospective client, $14 (no receipt). Lunch at Circle Restaurant: Discuss proposal to decorate new offices at 333 Pine Street, $32 (Visa charge) plus cash tip of $6 (no receipt)." Bianca can also give the auditor details, if asked. The auditor will probably be satisfied if it appears reasonable.
Example 2
Sam, the owner of a computer store went to an out-of-town computer retailers' convention. He spent $1,800 and claimed it as business travel expenses on his tax return. On audit, Sam produces charge card statements to prove the $1,800 was spent for hotels, meals, and convention registration. The auditor wants more and asks Sam to justify the business purpose of this trip. Sam produces an ad for the convention, an agenda of events, and notes he took at programs. If it looks legitimate, and Sam's explanation of why it was important for him to be there is convincing, the auditor should allow the deduction in full.
• Expenses for renting or buying property. To prove business rental expenses, bring in a copy of your lease. If you purchased the property or equipment, have the purchase contract. This establishes grounds for claiming these expenses as well as a beginning tax basis of the property, if you claim depreciation expenses.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
Whistleblower Rewards
An IRS district or service center director may approve a reward for information regarding underpayments of tax. The director decides whether the amount of the reward is adequate compensation in each particular case. IRS Publication 733 provides that the amount of reward will be determined as follows:
“For specific and responsible information that caused the investigation and resulted in recovery, the reward will be 10% of the first $75,000 recovered, 5% of the next $25,000 and 1% of any additional recovery. The total reward will not be more than $100,000.”
For more information http://www.taxwhistleblowers.org/
An Information Resource for Tax Whistleblowers
If you have information regarding underpayment of federal taxes, you could be entitled to a reward. Taxwhistleblowers.org is a free information resource that provides information to private citizens on the rewards available to those who report underpayments of tax to the United States government.
Important Development - New IRS Whistleblower Program
On December 20, 2006, the President signed into law new legislation that dramatically strengthens the IRS's whistleblower program. Under the new law, qualified whistleblowers will be entitled to awards of up to 30% of funds that are recovered by the IRS based on information provided by whistleblowers.
Form 211 Claims for Reward
The Form 211 program permits whistleblowers to request rewards from the IRS after reporting information about individuals or entities who have underpaid taxes. Notably, however, payment of any reward by the IRS under the Form 211 procedure is within the government’s discretion and cannot be compelled by the whistleblower.
Special Agreements
In addition to its Form 211 program, the IRS also has a lesser known program commonly referred to as its Special Agreement program, which permits whistleblowers to enter into contracts with the IRS before they provide detailed information about the subject taxpayer and their alleged tax violations. Special Agreements, however, are typically used only for cases involving large amounts of underpaid taxes.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
“For specific and responsible information that caused the investigation and resulted in recovery, the reward will be 10% of the first $75,000 recovered, 5% of the next $25,000 and 1% of any additional recovery. The total reward will not be more than $100,000.”
For more information http://www.taxwhistleblowers.org/
An Information Resource for Tax Whistleblowers
If you have information regarding underpayment of federal taxes, you could be entitled to a reward. Taxwhistleblowers.org is a free information resource that provides information to private citizens on the rewards available to those who report underpayments of tax to the United States government.
Important Development - New IRS Whistleblower Program
On December 20, 2006, the President signed into law new legislation that dramatically strengthens the IRS's whistleblower program. Under the new law, qualified whistleblowers will be entitled to awards of up to 30% of funds that are recovered by the IRS based on information provided by whistleblowers.
Form 211 Claims for Reward
The Form 211 program permits whistleblowers to request rewards from the IRS after reporting information about individuals or entities who have underpaid taxes. Notably, however, payment of any reward by the IRS under the Form 211 procedure is within the government’s discretion and cannot be compelled by the whistleblower.
Special Agreements
In addition to its Form 211 program, the IRS also has a lesser known program commonly referred to as its Special Agreement program, which permits whistleblowers to enter into contracts with the IRS before they provide detailed information about the subject taxpayer and their alleged tax violations. Special Agreements, however, are typically used only for cases involving large amounts of underpaid taxes.
Please be advised that this website is a general information resource and it is not intended to provide legal advice in your particular case. You should consult with an attorney to obtain legal advice regarding your matter.
Thursday, May 21, 2009
Federal Mileage Reimbursement
Applicable Period Rates in Cents per mile and Source
July 1 – December 31, 2008 I IR-2008-82
Business 58.5
Charitable 14
Medical & Moving 27
_________________________________________
January 1 – June 30. 2008 IR-2007-192
Business 50.5
Charitable 14
Medical and Moving 19
_________________________________________
2007 IR-2007-168
Business 48.5
Charitable 14
Medical and Moving 20
_________________________________________
2006 IR-2008-82
Business 44.5
Charitable Contributions
General 14
Katrina Deductions 32
Katrina Reimbursement 44.5 IR-2005-138
Medical and Moving 18
________________________________________
September 1 - December 31, 2005
Business 48.5 IR-2008-8
Charitable Contributions
General 14
Katrina Deductions 34
Katrina Reimbursement 48.5 IR-2005-99
Medical and Moving 22 Pub L 109 73
_________________________________________
August 25 – 31 2005
Business 40.5 IR-2008-82
Charitable Contributions
General 14
Katrina Deductions 29
Katrina Reimbursement 40.5 IR-2004-139
Medical and Moving 15 Pub L 109 73
_________________________________________
January 1 – August 24, 2005
Business 40.5
Charitable 14 IR-2004-139
Medical and Moving 15
________________________________________
2004
Business 37.5
Charitable IR-2003-121
Medical and Moving 14
________________________________________
2003
Business 36.5
Charitable 14 Rev. Proc 2002-61
Medical and Moving 12
_____________________________________________
2002
Business 36.5
Charitable 14 Rev. Proc 2001-54
Medical and Moving 13
July 1 – December 31, 2008 I IR-2008-82
Business 58.5
Charitable 14
Medical & Moving 27
_________________________________________
January 1 – June 30. 2008 IR-2007-192
Business 50.5
Charitable 14
Medical and Moving 19
_________________________________________
2007 IR-2007-168
Business 48.5
Charitable 14
Medical and Moving 20
_________________________________________
2006 IR-2008-82
Business 44.5
Charitable Contributions
General 14
Katrina Deductions 32
Katrina Reimbursement 44.5 IR-2005-138
Medical and Moving 18
________________________________________
September 1 - December 31, 2005
Business 48.5 IR-2008-8
Charitable Contributions
General 14
Katrina Deductions 34
Katrina Reimbursement 48.5 IR-2005-99
Medical and Moving 22 Pub L 109 73
_________________________________________
August 25 – 31 2005
Business 40.5 IR-2008-82
Charitable Contributions
General 14
Katrina Deductions 29
Katrina Reimbursement 40.5 IR-2004-139
Medical and Moving 15 Pub L 109 73
_________________________________________
January 1 – August 24, 2005
Business 40.5
Charitable 14 IR-2004-139
Medical and Moving 15
________________________________________
2004
Business 37.5
Charitable IR-2003-121
Medical and Moving 14
________________________________________
2003
Business 36.5
Charitable 14 Rev. Proc 2002-61
Medical and Moving 12
_____________________________________________
2002
Business 36.5
Charitable 14 Rev. Proc 2001-54
Medical and Moving 13
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