Phase Out Rules

• Dependency exemptions
• Adjustments to income
• Self-employment taxes
• "Kiddie "taxes
• Passive activity loss rules
• Acquisition and disposition of property
• Business deductions
• Travel and entertainment expenses
• Unreimbursed employee business expense
• Installment sales
• Imputed interest and OID
• Community property issues
• Non-taxable exchanges
• Exclusion issues
• Taxability of social security benefits
• Damages, educational assistance and tax recoveries
• Investment expenses and investment
• Interest expense limitations
• Alternative minimum tax
• At-risk provisions
• Vacation homes
• Home office deductions
• Deferred compensation benefits
• Payroll and withholding tax issues
• Self-employment retirement plans
• Bad debts and worthless securities 
• Business carry backs and carryover.

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