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CCH Axcess Tax
Federal Elections
Use Federal Elections to produce the following elections:
- Election to not take employer-allowed tax credit for social security taxes paid on employee cash tip income
- Election to include commodity credit loan in income
- Election to combine rental real estate interests into one activity
- Election to adjust basis of partnership property filed pursuant to Regulation Section 301.9100-2
- Election to adjust the basis of partnership property under IRC Section 754
- Election to defer gain on sale of public securities
- Election to be treated as an EIP
- Election to use the optional 10-year write-off for research and experimental expenses
- Election to defer and amortize research and experimental expenditures
- Election to capitalize and amortize over 60 months intangible drilling and development costs
- Election to expense intangible drilling and development costs
- Election to defer development expenditures
- Section 1.263(a)-1(f) de minimis safe harbor election
- Section 1.263(a)-3(h) safe harbor election for small taxpayers
- Section 1.263(a)-3(n) election
- Section 1.1411-10(g) election
- MACRS depreciation elections and elections not to claim additional first year depreciation
- Election to exclude property from IRC Section 168
- Election to amortize bond premium
- Election to include the value of restricted property in income in the year of transfer
- Election to deduct disaster loss in the tax year immediately preceding tax year of disaster
- Election to capitalize carrying costs
- Election to treat the filing consistent with incorrect Schedule K-1 as notification
- Election by taxpayer to establish a mixed straddle account
- Accrual of real estate taxes
- Election to allocate basis to stock rights
- Election to aggregate separate operating mineral interests in mines
- Election to treat operating mineral interests in oil and gas or geothermal deposits as separate properties
- Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of damage or destruction
- Election to determine the basis in stock of regulated investment companies by using the average basis method
- Election to amortize reforestation expenses