Artículo Clergy. Clergy

id="ientry-id130">Clergy, Ministers. Housing, Clergy Real estate taxes when receiving housing allowance, Ministers’ and military housing allowances. Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed or Injured in the Line of Duty Pensions, Pension. Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Coal and iron ore, Coal and iron ore. Collectibles IRA investment in, Investment in Collectibles , Exception. Colleges and universities Education costs, Qualified tuition programs (QTPs). (see also Qualified tuition programs ) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Commissions, Supplemental Wages Advance, Advance commissions and other earnings. IRAs with brokers, Brokers' commissions. , Brokers' commissions. Sharing of (kickbacks), Kickbacks. Unearned, deduction for repayment of, Advance commissions and other earnings. Common law marriage, Considered married. Community property, Community property states. , Community property. IRAs, Community property laws. Married filing separately, Community property states. Commuting expenses, Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries ) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Unemployment, Unemployment compensation. Computation of tax, Computations Equal amounts, Equal amounts. Negative amounts, Negative amounts. Rounding off dollars, Rounding off dollars. Confidential information Privacy Act and Paperwork Reduction information, Reminders Constructive receipt of income, Constructive receipt. , Payment to an agent. , Constructive receipt. Contributions, Gift To Reduce Debt Held by the Public , Campaign contributions. (see also Campaign contributions ) (see also Charitable contributions ) Nontaxable combat pay, Nontaxable combat pay. Political, Political Contributions Reservist repayments, Qualified reservist repayments. Convenience fees, Credit or Debit Card Convenience Fees Conversion (see specific retirement or IRA plan) Cooperative housing Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Copyrights Infringement damages, Court awards and damages. Royalties, Royalties Corporations, S Corporation Income (see also S corporations ) Director fees as self-employment income, Corporate director. Corrections (see Errors ) Cost basis IRAs for nondeductible contributions, Cost basis. , Partly taxable. Cost-of-living allowances, Government cost-of-living allowances. Coupon bonds,