var TREE01_ITEMS = 
[
	['Getting Started', 'text/c60s05d010.asp.html', 0,
		['The Basics of Tax Planning', 'text/c60s05d020.asp.html', 0,
			['Reducing Taxable Income', 'text/c60s05d030.asp.html', 0],
			['Reducing Your Tax Rate', 'text/c60s05d040.asp.html', 0],
			['Controlling the Due Date for Taxes', 'text/c60s05d050.asp.html', 0],
			['Restrictions on Tax Planning', 'text/c60s05d060.asp.html', 0],
		],	
		['Keeping Good Records', 'text/c60s05d070.asp.html', 0,
			['Business-Related Records', 'text/c60s05d080.asp.html', 0,
				['Business Bank Accounts', 'text/c60s05d090.asp.html', 0],
				['Supporting Business Documents', 'text/c60s05d100.asp.html', 0],
				['Special Expense Deduction Rules', 'text/c60s05d110.asp.html', 0],
			],	
			['Keeping Automobile Records', 'text/c60s05d120.asp.html', 0],
			['Capital Asset Records', 'text/c60s05d130.asp.html', 0],
			['How Long Must Your Records Be Kept?', 'text/c60s05d140.asp.html', 0],
		],
	]
];
var TREE02_ITEMS = 
[
	['Personal Tax Issues', 'text/c60s10d003.asp.html', 0,
		['Filing Status and Exemptions', 'text/c60s10d006.asp.html', 0,
			['Choosing Your Filing Status', 'text/c60s10d009.asp.html', 0,
				['Are You Married?', 'text/c60s10d012.asp.html', 0,
					['Spouses Living Apart', 'text/c60s10d015.asp.html', 0],
					['Recently Widowed Persons', 'text/c60s10d018.asp.html', 0],
				],
				['Joint Returns Usually Save Money', 'text/c60s10d021.asp.html', 0,
					['Joint Returns May Be Prohibited', 'text/c60s10d024.asp.html', 0],
					['Tax Breaks Not Available to Separate Filers', 'text/c60s10d027.asp.html', 0],						
				],
				['When Is a Separate Return Better?', 'text/c60s10d030.asp.html', 0,
					['Itemized Deductions and Dependents', 'text/c60s10d033.asp.html', 0],
					['Limiting Your Liability for the Return', 'text/c60s10d036.asp.html', 0],
				],
				['Nonresident Alien Spouses', 'text/c60s10d039.asp.html', 0],
				['Are You a Head of Household?', 'text/c60s10d040.asp.html', 0,
					['Maintaining a Household', 'text/c60s10d042.asp.html', 0],
					['Residing in the Same Household', 'text/c60s10d045.asp.html', 0],
				],
			],	
			['Who Must File a Return?', 'text/c60s10d048.asp.html', 0,
				['Filing Thresholds', 'text/c60s10d051.asp.html', 0],
				['Filing for Dependents', 'text/c60s10d054.asp.html', 0],
				['Others Who Must File a Tax Return', 'text/c60s10d057.asp.html', 0],
			],
			['Which Tax Form Should You Use?', 'text/c60s10d060.asp.html', 0,
				['Rules for Form 1040EZ', 'text/c60s10d063.asp.html', 0],
				['Rules for Form 1040A', 'text/c60s10d066.asp.html', 0],
				['Rules for Form 1040', 'text/c60s10d069.asp.html', 0],
			],
			['Exemptions and the Dependency Test', 'text/c60s10d072.asp.html', 0,
					['Claiming Your Dependents\' Exemptions', 'text/c60s10d075.asp.html', 0],
					['Tests for Dependency', 'text/c60s10d078.asp.html', 0,
						['Relationship Test', 		'text/c60s10d081.asp.html', 0],
						['Member of Household Test', 'text/c60s10d084.asp.html', 0],
						['Citizenship Test', 'text/c60s10d087.asp.html', 0],
						['Joint Return Test', 'text/c60s10d090.asp.html', 0],
						['Gross Income Test', 'text/c60s10d093.asp.html', 0],
						['Support Test', 'text/c60s10d096.asp.html', 0],
						['Case Study - Support Test for a Dependent', 'text/c60s10d099.asp.html', 0],
						['Children of Divorced or Separated Parents', 'text/c60s10d102.asp.html', 0],
						['Multiple Support Agreements', 'text/c60s10d105.asp.html', 0],
					],
					['Phaseout of Exemptions for High-Income Families', 'text/c60s10d108.asp.html', 0,
						['Case Study - Phaseout of Exemptions', 'text/c60s10d111.asp.html', 0],
						['Reverse Planning for Exemptions', 'text/c60s10d114.asp.html', 0],
					],
				],	
			['Filing Returns for the Deceased', 'text/c60s10d117.asp.html', 0,
				['Due Dates and Filing Requirements', 'text/c60s10d120.asp.html', 0],
				['Filing Status on the Final Return', 'text/c60s10d123.asp.html', 0],
				['Claiming the Decedent\'s Refund', 'text/c60s10d126.asp.html', 0],
			],	
		],
		['Employment Income and Related Deductions', 'text/c60s10d129.asp.html', 0,
			['Employment Income', 'text/c60s10d132.asp.html', 0,
				['Employees\' Fringe Benefits', 'text/c60s10d135.asp.html', 0],
				['Tips', 'text/c60s10d138.asp.html', 0],
				['Clergy and Religious', 'text/c60s10d141.asp.html', 0],
			],
			['Miscellaneous Forms of Income', 'text/c60s10d144.asp.html', 0,
				['Court Awards, Damages, and Legal Settlements', 'text/c60s10d147.asp.html', 0],
				['Disability Pay', 'text/c60s10d150.asp.html', 0],
				['Refunds of Previously Deducted Items', 'text/c60s10d153.asp.html', 0],
				['Scholarships', 'text/c60s10d156.asp.html', 0],
				['Unemployment Compensation', 'text/c60s10d159.asp.html', 0],
				['Nontaxable Income', 'text/c60s10d162.asp.html', 0],
			],
			['Farm Income', 'text/c60s10d165.asp.html', 0,
				['Renting a Farm or Farmland', 'text/c60s10d168.asp.html', 0],
			],
			['Employee Business Expenses', 'text/c60s10d171.asp.html', 0,
				['Deductible Expenses for Employees?', 'text/c60s10d174.asp.html', 0,
					['Cars, Meals, Travel, Home Offices, and Gifts', 'text/c60s10d177.asp.html', 0],
					['Employees\' Education Expenses', 'text/c60s10d180.asp.html', 0],
					['More Employee Business Expenses', 'text/c60s10d183.asp.html', 0],
				],	
				['Claiming Employee Business Expenses', 'text/c60s10d186.asp.html', 0],
			],
			['Deductible Moving Expenses', 'text/c60s10d189.asp.html', 0,
				['Which Moves Qualify?', 'text/c60s10d192.asp.html', 0,
					['Closely Related to Start of Work', 'text/c60s10d195.asp.html', 0],
					['Distance Test', 'text/c60s10d198.asp.html', 0],
					['Time Test', 'text/c60s10d201.asp.html', 0],
					['Some Special Rules', 'text/c60s10d204.asp.html', 0],
				],	
				['Which Moving Expenses are Deductible?', 'text/c60s10d207.asp.html', 0,
					['A Special Rule for Foreign Moves', 'text/c60s10d210.asp.html', 0],
					['Nondeductible Moving Expenses', 'text/c60s10d213.asp.html', 0],
				],	
				['Claiming Moving Expenses', 'text/c60s10d216.asp.html', 0],
				['Timing the Deduction', 'text/c60s10d219.asp.html', 0],
			],	
			['The Credit for Child and Dependent Care', 'text/c60s10d222.asp.html', 0,
				['How the Tax Credit Works', 'text/c60s10d225.asp.html', 0],
				['Eligibility for the Credit', 'text/c60s10d228.asp.html', 0,
					['Qualifying Person', 'text/c60s10d231.asp.html', 0],
					['Keeping Up a Home', 'text/c60s10d234.asp.html', 0],
					['Earned Income Test', 'text/c60s10d237.asp.html', 0],
				],
				['Work-Related Expenses', 'text/c60s10d240.asp.html', 0,
					['Kinds of Expenses To Count', 'text/c60s10d243.asp.html', 0],
					['Hiring Dependents or Household Members', 'text/c60s10d246.asp.html', 0],
					['Identification of Care Provider', 'text/c60s10d249.asp.html', 0],
					['Joint Return', 'text/c60s10d252.asp.html', 0],
					['Medical Expense Deductions', 'text/c60s10d255.asp.html', 0],
				],
				['Claiming the Credit', 'text/c60s10d258.asp.html', 0],
				['Dependent Care Provided by Your Employer', 'text/c60s10d261.asp.html', 0,
					['Dependent Care as a Fringe Benefit', 'text/c60s10d264.asp.html', 0],
					['Salary Reduction Arrangements', 'text/c60s10d267.asp.html', 0,
						['Comparison with the Tax Credit', 'text/c60s10d270.asp.html', 0],
					],
					['Claiming Employer-Provided Assistance', 'text/c60s10d273.asp.html', 0],
				],
			],
		],	
		['Real Estate', 'text/c60s10d276.asp.html', 0,
			['Buying a Home', 'text/c60s10d327.asp.html', 0,
				['Why Track Your Basis?', 'text/c60s10d330.asp.html', 0],
				['Computing Your Initial Basis', 'text/c60s10d333.asp.html', 0,
					['Settlement or Closing Costs', 'text/c60s10d336.asp.html', 0],
					['Home Acquired by Gift, Inheritance, Etc.', 'text/c60s10d339.asp.html', 0],
					['Purchases Under Rollover Replacement Rule', 'text/c60s10d342.asp.html', 0],
				],
				['Adjustments to Your Home\'s Basis', 'text/c60s10d345.asp.html', 0],
			],			
			['Selling Your Home', 'text/c60s10d348.asp.html', 0,
				['Two Years of Ownership and Use', 'text/c60s10d351.asp.html', 0,
					['Reduced Exclusion', 'text/c60s10d354.asp.html', 0],
					['If You Are Married or Divorced', 'text/c60s10d357.asp.html', 0],
				],
				['Calculating Gains on Sale', 'text/c60s10d360.asp.html', 0],
				['Reporting Gains on Sales', 'text/c60s10d363.asp.html', 0],
				['Home Offices', 'text/c60s10d366.asp.html', 0],
				['Case Study - Partially Residential Property', 'text/c60s10d369.asp.html', 0],
			],
			['Vacation Home Rentals', 'text/c60s10d372.asp.html', 0],			
			['Rental Real Estate', 'text/c60s10d375.asp.html', 0,
				['Rental Real Estate Income', 'text/c60s10d378.asp.html', 0],
				['Rental Property Expenses', 'text/c60s10d381.asp.html', 0,
					['Interest Expenses', 	'text/c60s10d384.asp.html', 0],
					['Depreciation', 'text/c60s10d387.asp.html', 0],
					['Other Rental Expenses', 'text/c60s10d390.asp.html', 0],
				],	
				['Gains and Losses from Rental Activities', 'text/c60s10d393.asp.html', 0,
					['At-Risk Limitations', 'text/c60s10d396.asp.html', 0],
					['Passive Activity Losses', 'text/c60s10d399.asp.html', 0],
				],
				['Sale of Rental Real Estate', 'text/c60s10d402.asp.html', 0],
			],
		],
		['Investments', 'text/c60s10d405.asp.html', 0,
			['Interest Income', 'text/c60s10d408.asp.html', 0,
				['What Is Interest?', 'text/c60s10d411.asp.html', 0],
				['U.S. Government Obligations', 'text/c60s10d414.asp.html', 0],
				['Tax-Exempt Interest', 'text/c60s10d417.asp.html', 0],
				['Penalty on Early Withdrawal of Savings', 'text/c60s10d420.asp.html', 0],
				['Special Situations', 'text/c60s10d423.asp.html', 0,
		    		['Seller-Financed Mortgages', 'text/c60s10d426.asp.html', 0],
			    	['Nominee Interest', 'text/c60s10d429.asp.html', 0],
    				['Original Issue Discount on Bonds', 'text/c60s10d432.asp.html', 0],
	    			['Accrued Interest and Bond Premiums', 'text/c60s10d435.asp.html', 0],
		    		['Savings Bonds Used for Higher Education', 'text/c60s10d438.asp.html', 0],
				],
			],
			['Dividends', 'text/c60s10d441.asp.html', 0,
				['What are Dividends?', 'text/c60s10d444.asp.html', 0],
				['Nontaxable Distributions', 'text/c60s10d447.asp.html', 0],
			],
			['Foreign Investment Accounts and Trusts', 'text/c60s10d450.asp.html', 0,
				['Foreign Tax Credit', 'text/c60s10d453.asp.html', 0,],
			],
			['Stock, Bond, and Other Capital Asset Sales', 'text/c60s10d456.asp.html', 0,
				['Capital Gains Tax Rate', 'text/c60s10d459.asp.html', 0],
				['Computing Capital Gains', 'text/c60s10d462.asp.html', 0],
				['Which Asset Sales Are Reported?', 'text/c60s10d465.asp.html', 0],
				['What Counts as a "Sale?"', 'text/c60s10d468.asp.html', 0,
					['Nontaxable Transactions', 'text/c60s10d471.asp.html', 0],
				],
				['What Is the Basis?', 'text/c60s10d474.asp.html', 0,
					['Adjustments to Basis', 'text/c60s10d477.asp.html', 0],
				],
				['What Is the Holding Period?', 'text/c60s10d480.asp.html', 0,
					['Multiple Stock Purchases', 'text/c60s10d483.asp.html', 0],
				],
				['Capital Gains Distributions', 'text/c60s10d486.asp.html', 0,
					['Undistributed Capital Gains', 'text/c60s10d489.asp.html', 0],
				],
				['Special Situations', 'text/c60s10d492.asp.html', 0,
					['Sales to Related Parties', 'text/c60s10d495.asp.html', 0],
					['Wash Sales', 'text/c60s10d498.asp.html', 0],
					['Short Sales, Commodity Sales, and Straddles', 'text/c60s10d501.asp.html', 0],
					['Qualified Small-Business Stock', 'text/c60s10d504.asp.html', 0],
				],
				['Netting Short-Term and Long-Term Gains and Losses', 'text/c60s10d507.asp.html', 0],
			],
			['Income From Estates and Trusts', 'text/c60s10d510.asp.html', 0],
			['Income from Partnerships, LLCs, and S Corporations', 'text/c60s10d513.asp.html', 0],
			['Royalty Income', 'text/c60s10d516.asp.html', 0],
			['Income from REMICs', 'text/c60s10d519.asp.html', 0],
			['Investment Income of Your Minor Child', 'text/c60s10d522.asp.html', 0,
				['Reporting a Child\'s Income on Your Tax Return', 'text/c60s10d525.asp.html', 0],
				['Reporting a Child\'s Income on Child\'s Return', 'text/c60s10d528.asp.html', 0],
			],
			['Investment-Related Expenses', 'text/c60s10d531.asp.html', 0,
				['Investment Interest Deduction', 'text/c60s10d534.asp.html', 0],
				['Where Did the Money Go?', 'text/c60s10d537.asp.html', 0],
				['Limits on Deductible Interest', 'text/c60s10d540.asp.html', 0],
				['Other Investment Expenses', 'text/c60s10d543.asp.html', 0],
			],
		],
		['Retirement', 'text/c60s10d546.asp.html', 0,
			['Distributions from a Pension Plan or Annuity', 'text/c60s10d549.asp.html', 0,
				['Annuities and Pension Plan Installment Payments', 'text/c60s10d552.asp.html', 0,
					['Partially Nontaxable Payments', 'text/c60s10d555.asp.html', 0],
				],	
			],
			['Lump-Sum Distributions', 'text/c60s10d558.asp.html', 0,
				['Rollovers to an IRA', 'text/c60s10d561.asp.html', 0],
				['Lump Sums Taxed as Ordinary Income', 'text/c60s10d564.asp.html', 0],
				['10-Year Averaging', 'text/c60s10d567.asp.html', 0],
				['Ten Percent Penalty', 'text/c60s10d570.asp.html', 0],
			],
			['Taxation of Social Security Benefits', 'text/c60s10d573.asp.html', 0],
			['Individual Retirement Accounts (IRAs)', 'text/c60s10d576.asp.html', 0,
				['Contributing to Your IRA', 'text/c60s10d579.asp.html', 0,
					['Deductible IRA Contributions', 'text/c60s10d582.asp.html', 0],
					['Roth IRAs', 'text/c60s10d585.asp.html', 0],
					['Nondeductible IRA Contributions', 	'text/c60s10d588.asp.html', 0],
				],
				['IRA Transfers and Rollovers', 'text/c60s10d591.asp.html', 0,
				],
				['Withdrawals/Distributions from an IRA', 	'text/c60s10d594.asp.html', 0,
					['Premature Withdrawals', 	'text/c60s10d597.asp.html', 0],
					['Withdrawals from a Roth IRA', 	'text/c60s10d600.asp.html', 0],
					['Withdrawals from Partially Nontaxable IRAs', 'text/c60s10d603.asp.html', 0],
					['Mandatory Withdrawals', 'text/c60s10d606.asp.html', 0],
				],
			],
		],
		['Standard and Itemized Deductions', 'text/c60s10d609.asp.html', 0,
			['The Standard Deduction', 'text/c60s10d612.asp.html', 0,
				['Who Can\'t Use the Standard Deduction?', 'text/c60s10d615.asp.html', 0],
			],
			['Itemized Deductions', 'text/c60s10d618.asp.html', 0,
				['The Home Mortgage Interest Deduction', 'text/c60s10d279.asp.html', 0,
					['Limits on Deductibility', 'text/c60s10d282.asp.html', 0,
						['Post-1987 Loans', 'text/c60s10d285.asp.html', 0],
						['Mixed-Use Mortgages', 'text/c60s10d288.asp.html', 0],
					],
					['Which Homes Qualify?', 'text/c60s10d291.asp.html', 0,
						['Vacation Homes and Timeshares', 'text/c60s10d294.asp.html', 0],
						['Home Being Built', 'text/c60s10d297.asp.html', 0],
					],
					['Prepaying Your Mortgage Interest', 'text/c60s10d300.asp.html', 0,
						['Interest Paid at Settlement', 'text/c60s10d303.asp.html', 0],
						['Points', 'text/c60s10d306.asp.html', 0],
					],
					['Mortgage Credit Certificates (MCCs)', 'text/c60s10d309.asp.html', 0],
					['Claiming the Home Mortgage Interest Deduction', 'text/c60s10d312.asp.html', 0],
				],
				['The Deduction for Real Estate Taxes', 'text/c60s10d315.asp.html', 0,
					['Condos and Co-Ops', 'text/c60s10d318.asp.html', 0],
					['When Taxes Are Deductible', 'text/c60s10d321.asp.html', 0,
						['Taxes Paid at Settlement', 'text/c60s10d324.asp.html', 0],
					],	
				],
				['Medical and Dental Expenses', 'text/c60s10d621.asp.html', 0,
					['Whose Medical Expenses Are Deductible?', 'text/c60s10d624.asp.html', 0],
					['Deductible Medical and Dental Expenses', 'text/c60s10d627.asp.html', 0],
					['Expenses That Are Not Deductible Medical Expenses', 'text/c60s10d630.asp.html', 0],
				],
				['State and Local Taxes', 'text/c60s10d633.asp.html', 0,
					['Income Taxes', 'text/c60s10d636.asp.html', 0],
					['Personal Property Taxes', 'text/c60s10d639.asp.html', 0],
					['Other Taxes', 'text/c60s10d642.asp.html', 0],
				],
				['Gifts to Charities', 'text/c60s10d645.asp.html', 0,
					['Which Contributions Are Deductible?', 'text/c60s10d648.asp.html', 0],
					['Contribution Valuation and Recordkeeping', 'text/c60s10d651.asp.html', 0,
						['Noncash Gifts', 'text/c60s10d654.asp.html', 0],
					],	
				],
				['Casualty and Theft Losses', 'text/c60s10d657.asp.html', 0,
					['What Is a Casualty?', 'text/c60s10d660.asp.html', 0],
					['Measuring a Casualty Loss', 'text/c60s10d663.asp.html', 0],
					['Proving the Loss', 'text/c60s10d666.asp.html', 0,
						['Appraisals and Other Evidence', 'text/c60s10d669.asp.html', 0],
					],	
					['Casualty Loss Reimbursements', 'text/c60s10d672.asp.html', 0],
					['Calculating the Casualty Deduction', 'text/c60s10d675.asp.html', 0],
					['Casualty Gains', 'text/c60s10d678.asp.html', 0],
					['Reporting a Casualty Loss', 'text/c60s10d681.asp.html', 0],
					['Business or Income Property', 'text/c60s10d684.asp.html', 0],
					['Timing the Casualty Deduction', 'text/c60s10d687.asp.html', 0],
				],
				['Miscellaneous Itemized Deductions', 'text/c60s10d690.asp.html', 0,
					['The Two Percent Limit', 'text/c60s10d693.asp.html', 0],
				],
				['The Limit on Itemized Deductions', 'text/c60s10d696.asp.html', 0,
					['Deductions Subject to the Phaseout', 'text/c60s10d699.asp.html', 0],
					['Case Study - Limit on Itemized Deductions', 'text/c60s10d702.asp.html', 0],
					['Minimizing the Effect of the Phaseout', 
					'text/c60s10d705.asp.html', 0],
				],
			],
		],	
		['Tax Credits and Other Issues for Families', 'text/c60s10d708.asp.html', 0,
			['Alimony', 'text/c60s10d711.asp.html', 0,
				['Definition of Alimony', 'text/c60s10d714.asp.html', 0],
				['Distinguishing Alimony from Child Support', 	'text/c60s10d717.asp.html', 0],
				['Recapture of Frontloaded Alimony', 'text/c60s10d720.asp.html', 0],
				['Reporting Alimony Payments', 'text/c60s10d723.asp.html', 0],
			],
			['The Child Tax Credit', 'text/c60s10d726.asp.html', 0,
				['Claiming the Credit', 'text/c60s10d729.asp.html', 0],
			],
			['Tax Benefits for Adoption', 'text/c60s10d732.asp.html', 0,
				['Qualifying Expenses for Adoption Benefits', 'text/c60s10d735.asp.html', 0],
				['Dollar Limits on Adoption Expenses', 'text/c60s10d738.asp.html', 0],
				['Claiming the Adoption Exclusion or Credit', 'text/c60s10d741.asp.html', 0],
			],
			['Credit for the Elderly and Disabled', 'text/c60s10d744.asp.html', 0,
				['Elderly and Disabled Credit: Income Limits', 'text/c60s10d747.asp.html', 0],
				['Computing Your Elderly or Disabled Credit', 'text/c60s10d750.asp.html', 0],
				['Special Rules for Disabled People Under Age 65', 'text/c60s10d753.asp.html', 0],
			],
			['Tax Breaks for Education', 'text/c60s10d756.asp.html', 0,
				['The Hope Scholarship Credit', 'text/c60s10d759.asp.html', 0],
				['Income-Related Phaseout of Education Credits', 'text/c60s10d762.asp.html', 0],
				['Lifetime Learning Credit', 'text/c60s10d765.asp.html', 0],
				['Education IRAs', 'text/c60s10d768.asp.html', 0,
					['Income Restrictions on Education IRAs', 	'text/c60s10d771.asp.html', 0],
					['Distributions from Education IRAs', 'text/c60s10d774.asp.html', 0],
				],
				['Student Loan Interest Deduction', 'text/c60s10d777.asp.html', 0,
					['Which Student Loans Qualify?', 'text/c60s10d780.asp.html', 0],
					['Higher Education Expenses Deduction', 'text/c60s10d783.asp.html', 0],
				],	
			],
			['The Earned Income Credit', 'text/c60s10d786.asp.html', 0,
				['Are You Eligible for the EIC?', 'text/c60s10d789.asp.html', 0],
				['How the EIC Is Computed', 'text/c60s10d792.asp.html', 0],
			],	
		],
	]
];
var TREE03_ITEMS = 
[
	['Taxes and Your Business', 'text/c60s15d002.asp.html', 0,
		['Selecting Your Business Form', 'text/c60s15d005.asp.html', 0,
			['Tax Aspects of Sole Proprietorships', 'text/c60s15d010.asp.html', 0,
				['Must You File a Schedule C?', 'text/c60s15d015.asp.html', 0],
				['Can You Use Form C-EZ?', 'text/c60s15d020.asp.html', 0],
				['Family Businesses as Sole Proprietorships', 'text/c60s15d025.asp.html', 0],
				['Statutory Employees', 'text/c60s15d030.asp.html', 0],
			],	
			['Tax Aspects of Partnerships', 'text/c60s15d035.asp.html', 0],
			['Tax Aspects of Limited Liability Companies', 'text/c60s15d040.asp.html', 0],
			['Tax Aspects of Corporations', 'text/c60s15d045.asp.html', 0,
				['C Corporation Taxes', 'text/c60s15d050.asp.html', 0],
				['S Corporation Taxes', 'text/c60s15d055.asp.html', 0],
			],	
		],
		['Defining Your Trade or Business', 'text/c60s15d060.asp.html', 0,
			['Business or Hobby?', 'text/c60s15d065.asp.html', 0,
				['Presumption of Profit Motive', 'text/c60s15d070.asp.html', 0],
				['Nine-Step Profit Motive Test', 'text/c60s15d075.asp.html', 0],
				['Hobby Loss Rules', 'text/c60s15d080.asp.html', 0],
			],
			['More Than One Business?', 'text/c60s15d085.asp.html', 0],
			['Identifying Your Business', 'text/c60s15d090.asp.html', 0],
			['Did You Participate in the Business?', 'text/c60s15d095.asp.html', 0],
		],
		['Tax Year and Accounting Methods', 'text/c60s15d100.asp.html', 0,
			['Choice of Tax Year', 'text/c60s15d105.asp.html', 0],
			['Accounting Methods', 'text/c60s15d110.asp.html', 0,
				['Cash Method Accounting', 'text/c60s15d115.asp.html', 0],
				['Accrual Method Accounting', 'text/c60s15d120.asp.html', 0],
			],
		],	
		['Business Income', 'text/c60s15d125.asp.html', 0,
			['Gross Income from Sales', 'text/c60s15d130.asp.html', 0],
			['Miscellaneous Business Income', 'text/c60s15d135.asp.html', 0,
				['Cancelled Debts', 'text/c60s15d140.asp.html', 0],
				['Some Non-Income Items', 'text/c60s15d145.asp.html', 0],
			],	
			['Computing Your Cost of Goods Sold', 'text/c60s15d150.asp.html', 0,
				['Inventory Cost or Market Value', 'text/c60s15d155.asp.html', 0],
				['Identification of Inventory Items', 'text/c60s15d160.asp.html', 0],
			],
		],	
		['Business Deductions', 
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			['General Rules for Business Deductions', 'text/c60s15d170.asp.html', 0,
				['Ordinary and Necessary Expenses', 'text/c60s15d175.asp.html', 0],
				['Business vs. Personal Expenses', 'text/c60s15d180.asp.html', 0],
				['Recordkeeping and Substantiation', 'text/c60s15d185.asp.html', 0],
				['List of Common Business Deductions', 'text/c60s15d190.asp.html', 0],
				['List of Nondeductible Expenses', 'text/c60s15d195.asp.html', 0],
			],
			['Nondeductible Capital Expenditures', 'text/c60s15d200.asp.html', 0,
				['What, Exactly, Is a Capital Expenditure?', 'text/c60s15d205.asp.html', 0],
				['Examples of Capital Expenditures', 'text/c60s15d210.asp.html', 0],
			],
			['Business Startup Expenses', 'text/c60s15d215.asp.html', 0,
				['Incorporation Expenses', 'text/c60s15d220.asp.html', 0],
				['Partnership Organization Expenses', 'text/c60s15d225.asp.html', 0],
			],
			['Business Travel Expenses', 'text/c60s15d230.asp.html', 0,
				['Away From Home', 'text/c60s15d235.asp.html', 0],
				['Defining Travel Expenses', 'text/c60s15d240.asp.html', 0],
				['Convention and Cruise Ship Expenses', 'text/c60s15d245.asp.html', 0],
				['Foreign Travel', 'text/c60s15d250.asp.html', 0],
			],
			['Meal and Entertainment Expenses', 'text/c60s15d255.asp.html', 0,
				['Defining Meals and Entertainment', 'text/c60s15d260.asp.html', 0],
				['Business-Related Entertainment', 'text/c60s15d265.asp.html', 0],
			],
			['Business Gift Expenses', 'text/c60s15d270.asp.html', 0],
			['Business-Related Education Expenses', 'text/c60s15d275.asp.html', 0],
			['Deductible Compensation and Benefits', 'text/c60s15d280.asp.html', 0,
				['Salaries of Business Owners', 'text/c60s15d285.asp.html', 0],
			],
			['Deducting Employee Benefits', 'text/c60s15d290.asp.html', 0,
				['Awards and Bonuses', 'text/c60s15d295.asp.html', 0],
				['Loans or Advances', 'text/c60s15d300.asp.html', 0],
				['Vacation Pay and Unpaid Salaries', 'text/c60s15d305.asp.html', 0],
				['Meals and Lodging', 'text/c60s15d310.asp.html', 0],
				['Life and Health Insurance', 'text/c60s15d315.asp.html', 0],
				['Deducting Medical Savings Accounts', 'text/c60s15d320.asp.html', 0],
				['Deducting Retirement Contributions', 'text/c60s15d325.asp.html', 0],
				['Keogh Plans', 'text/c60s15d330.asp.html', 0],
				['Requirements for Qualified Plans', 'text/c60s15d335.asp.html', 0],
				['Defined Benefit Plans', 'text/c60s15d340.asp.html', 0],
				['Defined Contribution Plans', 'text/c60s15d345.asp.html', 0],
				['Simplified Employee Pensions (SEPs)', 'text/c60s15d350.asp.html', 0],
				['SIMPLE Plans', 'text/c60s15d355.asp.html', 0],
			],
			['Reimbursing Employees\' Expenses', 'text/c60s15d360.asp.html', 0],
			['Payments to Independent Contractors', 'text/c60s15d365.asp.html', 0],
			['The Home Office Deduction', 'text/c60s15d370.asp.html', 0,
				['Qualifying for a Home Office', 'text/c60s15d375.asp.html', 0],
				['Factors Affecting Deduction Amount', 'text/c60s15d380.asp.html', 0],
				['Rent, Interest, and Taxes', 'text/c60s15d385.asp.html', 0],
				['Depreciation on a Home Office', 'text/c60s15d390.asp.html', 0],
				['Insurance, Utilities, Repairs, and Decorating', 'text/c60s15d395.asp.html', 0],
				['Home Office Casualty Losses', 'text/c60s15d400.asp.html', 0],
				['Business Portion of the Home', 'text/c60s15d405.asp.html', 0],
				['Partial-Year Home Offices', 'text/c60s15d410.asp.html', 0],
				['Business Income Limitation', 'text/c60s15d415.asp.html', 0,
					['Home Office Deduction Calculator', 'text/c60s15d420.asp.html', 0],
					['Home Office Deduction Examples', 'text/c60s15d425.asp.html', 0],
					['Home Office Deduction Tax Forms', 'text/c60s15d430.asp.html', 0],
				],
			],	
			['Vehicles and Taxes', 'text/c60s15d435.asp.html', 0,
				['Tax Consequences of Buying a Vehicle', 'text/c60s15d440.asp.html', 0,
					['Excise Taxes on New Cars', 'text/c60s15d445.asp.html', 0],
					['Tax Breaks for New Clean-Fuel Vehicles', 'text/c60s15d450.asp.html', 0],
				],
				['Business Use of a Car', 'text/c60s15d455.asp.html', 0,
					['Travel from a Home Office', 'text/c60s15d460.asp.html', 0],
					['Hauling Tools or Equipment', 'text/c60s15d465.asp.html', 0],
					['Keeping Records of Business Usage', 'text/c60s15d470.asp.html', 0],
				],
				['How to Compute Your Vehicle Expenses', 'text/c60s15d475.asp.html', 0,
					['The Standard Mileage Rate', 'text/c60s15d480.asp.html', 0],
					['The Actual Cost Method', 'text/c60s15d485.asp.html', 0],
					['Deducting Vehicle Lease Payments', 'text/c60s15d490.asp.html', 0],
				],
				['When Employees Use Vehicles', 'text/c60s15d495.asp.html', 0,
					['Reimbursing Employees for Vehicle Expenses', 'text/c60s15d500.asp.html', 0],
					['Vehicles as Fringe Benefits', 'text/c60s15d505.asp.html', 0],
					['Annual Lease Value Method', 'text/c60s15d510.asp.html', 0],
					['Cents-Per-Mile Method of Valuing Use', 'text/c60s15d515.asp.html', 0],
					['Commuting in Company Vehicles', 'text/c60s15d520.asp.html', 0],
				],
				['Claiming Your Business Vehicle Deductions', 'text/c60s15d525.asp.html', 0],
			],	

		],
		['Capital Assets and Depreciation', 'text/c60s15d530.asp.html', 0,
			['Which Assets Can Be Depreciated?', 'text/c60s15d535.asp.html', 0],
			['Depreciable Value of an Asset', 'text/c60s15d540.asp.html', 0,
				['Partially Depreciable Assets', 'text/c60s15d545.asp.html', 0],
				['Adjustments to the Basis', 'text/c60s15d550.asp.html', 0],
				['Effect of Trade-In on Tax Basis', 'text/c60s15d555.asp.html', 0],
			],
			['Writing Off Assets in the First Year', 'text/c60s15d560.asp.html', 0,
				['Annual Expensing Election Limit', 'text/c60s15d565.asp.html', 0],
				['Timing Purchases To Be Expensed', 'text/c60s15d570.asp.html', 0],
				['Business Income Limitation', 'text/c60s15d575.asp.html', 0],
				['Sharing the Expensing Election', 'text/c60s15d580.asp.html', 0],
				['Recapturing the Expensed Amount', 'text/c60s15d585.asp.html', 0],
			],
			['When Does Depreciation Begin?', 'text/c60s15d590.asp.html', 0],
			['Depreciation Methods', 'text/c60s15d595.asp.html', 0,
				['Groups of Assets', 'text/c60s15d600.asp.html', 0],
				['Variations on MACRS', 'text/c60s15d605.asp.html', 0],
				['Alternative Depreciation System', 'text/c60s15d610.asp.html', 0],
				['Pre-1987 Property', 'text/c60s15d615.asp.html', 0],
			],
			['Cars and Other Listed Property', 'text/c60s15d620.asp.html', 0,
				['Depreciation Limits for Passenger Cars', 'text/c60s15d625.asp.html', 0],
			],
			['When Does Depreciation End?', 'text/c60s15d630.asp.html', 0],
			['Claiming Your Depreciation Deductions', 'text/c60s15d635.asp.html', 0],
			['Disposing of Capital Assets', 'text/c60s15d640.asp.html', 0,
				['Tax Rate on Capital Gains', 'text/c60s15d645.asp.html', 0],
				['Calculating Net Capital Gains', 'text/c60s15d650.asp.html', 0],
				['Allocating Gains of Part-Business Property', 'text/c60s15d655.asp.html', 0],
				['Case Study — Selling a Home Office', 'text/c60s15d660.asp.html', 0],
				['Selling a Business', 'text/c60s15d665.asp.html', 0],
				['Recapture of Depreciation Deductions', 'text/c60s15d670.asp.html', 0],
				['Foreclosures and Involuntary Conversions', 'text/c60s15d675.asp.html', 0],
				['Installment Sales', 'text/c60s15d680.asp.html', 0],
				['Case Study - Installment Sales', 'text/c60s15d685.asp.html', 0],
				['Reporting Sales of Assets', 'text/c60s15d690.asp.html', 0],
			],
			['Purchasing vs. Leasing', 'text/c60s15d695.asp.html', 0],
		],
		['Net Profit, Loss, and Self-Employment Tax', 'text/c60s15d700.asp.html', 0,
			['Self-Employment Tax', 'text/c60s15d705.asp.html', 0,
				['SECA Tax on Partnership Distributions', 'text/c60s15d710.asp.html', 0],
				['SECA Tax on Corporate Payments', 'text/c60s15d715.asp.html', 0],
				['Religious Exemptions from SECA Tax', 'text/c60s15d720.asp.html', 0],
				['SECA Tax on Aliens', 'text/c60s15d725.asp.html', 0],
				['SECA Tax on Miscellaneous Income', 'text/c60s15d730.asp.html', 0],
				['The $84,900 Ceiling', 'text/c60s15d735.asp.html', 0],
				['Computing Your SECA Tax', 'text/c60s15d740.asp.html', 0],
			],
			['Net Operating Losses', 'text/c60s15d745.asp.html', 0,
				['Do You Have an NOL?', 'text/c60s15d750.asp.html', 0],
				['How Do You Report an NOL?', 'text/c60s15d755.asp.html', 0],
			],
		],
		['Claiming Tax Credits', 'text/c60s15d760.asp.html', 0,
			['Federal Income Tax Credits Available', 'text/c60s15d765.asp.html', 0,
				['Credits for Certain Taxes', 'text/c60s15d770.asp.html', 0],
				['Credits Benefiting Disadvantaged Groups', 'text/c60s15d775.asp.html', 0],
				['Credits Benefiting the Environment', 'text/c60s15d780.asp.html', 0],
				['Credits for Certain Investments', 'text/c60s15d785.asp.html', 0],
			],
			['Claiming Federal Income Tax Credits', 'text/c60s15d790.asp.html', 0,
				['The General Business Tax Credit', 'text/c60s15d795.asp.html', 0],
				['The Investment Tax Credit', 'text/c60s15d800.asp.html', 0],
			],
		],
	]
];
var TREE04_ITEMS = 
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	['Pulling It All Together', 'text/c60s20d010.asp.html', 0,
		['Computing and Paying Income Tax', 'text/c60s20d020.asp.html', 0,
			['Claiming Your Credits', 'text/c60s20d030.asp.html', 0],
			['Add Your Other Taxes', 'text/c60s20d040.asp.html', 0],
			['Subtract Your Payments', 'text/c60s20d050.asp.html', 0],
			['Refunds and Payments', 'text/c60s20d060.asp.html', 0,
				['Offset of Refunds for Debts', 'text/c60s20d070.asp.html', 0],
				['Paying Your Taxes', 'text/c60s20d080.asp.html', 0],
			],
			['Signing Your Return', 'text/c60s20d090.asp.html', 0],
			['Assembling and Mailing Your Tax Return', 'text/c60s20d100.asp.html', 0],
			['The AMT', 'text/c60s20d110.asp.html', 0,
				['AMT Rates and Exemptions', 'text/c60s20d120.asp.html', 0],
				['Credit for Prior Year\'s Minimum Tax', 'text/c60s20d130.asp.html', 0],
			],
			['Payroll Taxes on Household Employees', 'text/c60s20d140.asp.html', 0,
				['Are You an Employer?', 'text/c60s20d150.asp.html', 0],
				['Payroll Tax Rates and Forms', 'text/c60s20d160.asp.html', 0],
			],
		],
		['Dealing With the IRS', 'text/c60s20d170.asp.html', 0,
			['Due Dates for Returns and Payments', 'text/c60s20d180.asp.html', 0,
				['Sole Proprietors\' Tax Returns', 'text/c60s20d190.asp.html', 0],
				['Partnerships\' and LLCs\' Tax Returns', 'text/c60s20d200.asp.html', 0],
				['C Corporations\' Tax Returns', 'text/c60s20d210.asp.html', 0],
				['S Corporations\' Tax Returns', 'text/c60s20d220.asp.html', 0],
			],
			['Estimated Tax Payments', 'text/c60s20d230.asp.html', 0,
				['Who Must Make Estimated Tax Payments?', 'text/c60s20d240.asp.html', 0],
				['Calculating Your Estimated Tax Payments', 'text/c60s20d250.asp.html', 0],
				['How To Make Estimated Tax Payments', 'text/c60s20d260.asp.html', 0],
				['When To Make Estimated Tax Payments', 'text/c60s20d270.asp.html', 0],
				['Filing Early in Lieu of Making Last Payment', 'text/c60s20d280.asp.html', 0],
			],
			['Penalties for Underpayment or Late Returns', 'text/c60s20d290.asp.html', 0],
			['Avoiding Tax Audits', 'text/c60s20d300.asp.html', 0],
			['What To Expect if You Are Audited', 'text/c60s20d310.asp.html', 0],
		],
	]
];