Tabla de Contenidos: “…Directors' Fees -- Article 17. Artistes and Sportsmen -- Article 18. Pensions -- Article 19. …”

Tabla de Contenidos: “…The tax treatment of employees' contributions to foreign pension schemes -- R(13). Attribution of income to permanent establishments -- R(14). …”

Tabla de Contenidos: “…Gain on DC Zone Assets -- Gain on Reinvestments in Opportunity Zones -- Foreign Taxes on Investments -- Exercise of Incentive Stock Options -- Losses from Investment Ponzi Schemes -- Deferral of Income in Commercial Annuities -- Chapter 9 Travel -- Business Travel -- Temporary Work Assignments -- Conventions -- Medical Travel -- Charitable Travel -- Education‐Related Travel -- National Guard and Military Reservist Travel -- Frequent Flier Miles -- Recordkeeping for Travel Expenses -- Chapter 10 Real Estate -- Vacation Home -- Home Office -- Timeshares -- Rentals -- Low‐Income Housing Credit -- Rehabilitation Credit -- Like‐Kind Exchanges -- Deduction for Energy‐Efficient Commercial Buildings -- Qualified Improvement Property -- Conservation Easements -- Chapter 11 Borrowing and Interest -- Home Mortgage Interest -- Student Loan Interest -- Borrowing from Retirement Plans -- Investment‐Related Interest -- Business Interest -- Accrued Interest on Bond Purchases -- Below‐Market Loans -- Bad Debts -- Debt Forgiveness -- Chapter 12 Insurance and Catastrophes -- Casualty, Theft, and Disaster Losses -- Economic Impact Payments -- Disaster Relief Payments -- Damages -- Disability Coverage -- Accelerated Death Benefits -- Legal Fees -- Identity Theft Losses -- Tax Identity Theft and Relief -- Chapter 13 Your Job -- Educator Expenses -- Prizes and Awards -- Performing Artists -- State or Local Government Officials Paid on a Fee Basis -- Repayment of Supplemental Unemployment Benefits -- Jury Duty Pay Turned Over to Your Employer -- Impairment‐Related Expenses -- Military Benefits -- Contributions to State Benefit Programs -- Dependent Care Assistance -- Fringe Benefits -- Income Earned Abroad -- Chapter 14 Your Business -- Start‐Up Costs -- Qualified Business Income Deduction -- Equipment Purchases -- Payment for Services -- Supplies -- Gifts…”