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Source: A joint survey by the Equipment Leasing Association,
Arlington, Virginia,
www.elaonline.com , and Entrepreneur Magazine,
Irvine, California, www.entrepreneur.com , 2002.
This comprehensive report looks at the changes to the child tax credit, earned income tax credit, and child and dependent care credit caused by the expiration of provisions in the American Rescue Plan Act; the ability e-file more returns in the Form 1040 series; automobile mileage deductions; the alternative minimum tax; gift tax exemptions; strategies for accelerating or postponing income and deductions; and retirement and estate planning.