var TREE01_ITEMS =
[
[' Getting Started', 'c60s05d010.asp', 0,
[' The Basics of Tax Planning', 'c60s05d020.asp', 0,
[' Reducing Taxable Income', 'c60s05d030.asp', 0],
[' Reducing Your Tax Rate', 'c60s05d040.asp', 0],
[' Controlling the Due Date
for Taxes', 'c60s05d050.asp', 0],
[' Restrictions on Tax Planning', 'c60s05d060.asp', 0],
],
[' Investments', 'c60s10d405.asp', 0,
[' Interest Income', 'c60s10d408.asp', 0,
[' What Is Interest?', 'c60s10d411.asp', 0],
[' U.S. Government Obligations', 'c60s10d414.asp', 0],
[' Tax-Exempt Interest', 'c60s10d417.asp', 0],
[' Penalty on Early Withdrawal
of Savings', 'c60s10d420.asp', 0],
[' Special Situations', 'c60s10d423.asp', 0,
[' Nominee Interest', 'c60s10d429.asp', 0],
[' Original Issue Discount
on Bonds', 'c60s10d432.asp', 0],
[' Accrued Interest and
Bond Premiums', 'c60s10d435.asp', 0],
[' Savings Bonds Used
for Higher Education', 'c60s10d438.asp', 0],
],
],
[' Dividends', 'c60s10d441.asp', 0,
[' What are Dividends?', 'c60s10d444.asp', 0],
[' Nontaxable Distributions', 'c60s10d447.asp', 0],
],
[' Foreign Investment Accounts
and Trusts', 'c60s10d450.asp', 0,
[' Foreign Tax Credit', 'c60s10d453.asp', 0,],
],
[' Stock, Bond, and Other
Capital Asset Sales', 'c60s10d456.asp', 0,
[' Capital Gains Tax Rate', 'c60s10d459.asp', 0],
[' Computing Capital Gains', 'c60s10d462.asp', 0],
[' Which Asset Sales Are
Reported?', 'c60s10d465.asp', 0],
[' What Counts as a "Sale?"', 'c60s10d468.asp', 0,
[' Nontaxable Transactions', 'c60s10d471.asp', 0],
],
[' What Is the Basis?', 'c60s10d474.asp', 0,
[' Adjustments to Basis', 'c60s10d477.asp', 0],
],
[' What Is the Holding Period?', 'c60s10d480.asp', 0,
[' Multiple Stock Purchases', 'c60s10d483.asp', 0],
],
[' Capital Gains Distributions', 'c60s10d486.asp', 0,
[' Undistributed Capital
Gains', 'c60s10d489.asp', 0],
],
[' Special Situations', 'c60s10d492.asp', 0,
[' Sales to Related Parties', 'c60s10d495.asp', 0],
[' Wash Sales', 'c60s10d498.asp', 0],
[' Short Sales, Commodity
Sales, and Straddles', 'c60s10d501.asp', 0],
[' Qualified Small-Business
Stock', 'c60s10d504.asp', 0],
],
[' Netting Short-Term and
Long-Term Gains and Losses', 'c60s10d507.asp', 0],
],
[' Income From Estates and Trusts', 'c60s10d510.asp', 0],
[' Royalty Income', 'c60s10d516.asp', 0],
[' Income from REMICs', 'c60s10d519.asp', 0],
[' Investment Income of
Your Minor Child', 'c60s10d522.asp', 0,
[' Reporting a Child\'s Income
on Your Tax Return', 'c60s10d525.asp', 0],
[' Reporting a Child\'s Income
on Child\'s Return', 'c60s10d528.asp', 0],
],
[' Investment-Related Expenses', 'c60s10d531.asp', 0,
[' Investment Interest Deduction', 'c60s10d534.asp', 0],
[' Where Did the Money Go?', 'c60s10d537.asp', 0],
[' Limits on Deductible Interest', 'c60s10d540.asp', 0],
[' Other Investment Expenses', 'c60s10d543.asp', 0],
],
],
]
];
var TREE02_ITEMS =
[
[' Retirement', 'c60s10d546.asp', 0,
[' Distributions from a Pension Plan
or Annuity', 'c60s10d549.asp', 0,
[' Annuities and Pension Plan
Installment Payments', 'c60s10d552.asp', 0,
[' Partially Nontaxable Payments', 'c60s10d555.asp', 0],
],
],
[' Lump-Sum Distributions', 'c60s10d558.asp', 0,
[' Rollovers to an IRA', 'c60s10d561.asp', 0],
[' Lump Sums Taxed as
Ordinary Income', 'c60s10d564.asp', 0],
[' 10-Year Averaging', 'c60s10d567.asp', 0],
[' Ten Percent Penalty', 'c60s10d570.asp', 0],
],
[' Taxation of Social Security Benefits', 'c60s10d573.asp', 0],
[' Individual Retirement Accounts (IRAs)', 'c60s10d576.asp', 0,
[' Contributing to Your IRA', 'c60s10d579.asp', 0,
[' Deductible IRA Contributions', 'c60s10d582.asp', 0],
[' Roth IRAs', 'c60s10d585.asp', 0],
[' Nondeductible IRA
Contributions','c60s10d588.asp', 0],
],
[' IRA Transfers and Rollovers', 'c60s10d591.asp', 0,],
[' Withdrawals/Distributions
from an IRA','c60s10d594.asp', 0,
[' Withdrawals from a Roth IRA','c60s10d600.asp', 0],
[' Withdrawals from Partially
Nontaxable IRAs','c60s10d603.asp', 0],
],
],
[' Estimated Tax Payments', 'c60s20d230.asp', 0,
[' Who Must Make Estimated
Tax Payments?', 'c60s20d240.asp', 0],
[' Calculating Your Estimated
Tax Payments', 'c60s20d250.asp', 0],
[' How To Make Estimated
Tax Payments', 'c60s20d260.asp', 0],
[' When to Make Estimated
Tax Payments', 'c60s20d270.asp', 0],
[' Filing Early in Lieu of
Making Last Payment', 'c60s20d280.asp', 0],
[' Penalties for Underpayment
or Late Returns', 'c60s20d290.asp', 0],
],
]
];