var TREE01_ITEMS = 
[
	['Getting Started', '../text/c60s05d010.asp', 0,
		['The Basics of Tax Planning', '../text/c60s05d020.asp', 0,
			['Reducing Taxable Income', '../text/c60s05d030.asp', 0],
			['Reducing Your Tax Rate', '../text/c60s05d040.asp', 0],
			['Controlling the Due Date for Taxes', '../text/c60s05d050.asp', 0],
			['Restrictions on Tax Planning', '../text/c60s05d060.asp', 0],
		],	
		['Keeping Good Records', '../text/c60s05d070.asp', 0,
			['Business-Related Records', '../text/c60s05d080.asp', 0,
				['Business Bank Accounts', '../text/c60s05d090.asp', 0],
				['Supporting Business Documents', '../text/c60s05d100.asp', 0],
				['Special Expense Deduction Rules', '../text/c60s05d110.asp', 0],
			],	
			['Keeping Automobile Records', '../text/c60s05d120.asp', 0],
			['Capital Asset Records', '../text/c60s05d130.asp', 0],
			['How Long Must Your Records Be Kept?', '../text/c60s05d140.asp', 0],
		],
	]
];
var TREE02_ITEMS = 
[
	['Personal Tax Issues', '../text/c60s10d003.asp', 0,
		['Filing Status and Exemptions', '../text/c60s10d006.asp', 0,
			['Choosing Your Filing Status', '../text/c60s10d009.asp', 0,
				['Are You Married?', '../text/c60s10d012.asp', 0,
					['Spouses Living Apart', '../text/c60s10d015.asp', 0],
					['Recently Widowed Persons', '../text/c60s10d018.asp', 0],
				],
				['Joint Returns Usually Save Money', '../text/c60s10d021.asp', 0,
					['Joint Returns May Be Prohibited', '../text/c60s10d024.asp', 0],
					['Tax Breaks Not Available to Separate Filers', '../text/c60s10d027.asp', 0],						
				],
				['When Is a Separate Return Better?', '../text/c60s10d030.asp', 0,
					['Itemized Deductions and Dependents', '../text/c60s10d033.asp', 0],
					['Limiting Your Liability for the Return', '../text/c60s10d036.asp', 0],
				],
				['Nonresident Alien Spouses', '../text/c60s10d039.asp', 0],
				['Are You a Head of Household?', '../text/c60s10d040.asp', 0,
					['Maintaining a Household', '../text/c60s10d042.asp', 0],
					['Residing in the Same Household', '../text/c60s10d045.asp', 0],
				],
			],	
			['Who Must File a Return?', '../text/c60s10d048.asp', 0,
				['Filing Thresholds', '../text/c60s10d051.asp', 0],
				['Filing for Dependents', '../text/c60s10d054.asp', 0],
				['Others Who Must File a Tax Return', '../text/c60s10d057.asp', 0],
			],
			['Which Tax Form Should You Use?', '../text/c60s10d060.asp', 0,
				['Rules for Form 1040EZ', '../text/c60s10d063.asp', 0],
				['Rules for Form 1040A', '../text/c60s10d066.asp', 0],
				['Rules for Form 1040', '../text/c60s10d069.asp', 0],
			],
			['Exemptions and the Dependency Test', '../text/c60s10d072.asp', 0,
					['Claiming Your Dependents\' Exemptions', '../text/c60s10d075.asp', 0],
					['Tests for Dependency', '../text/c60s10d078.asp', 0,
						['Relationship Test', 		'../text/c60s10d081.asp', 0],
						['Member of Household Test', '../text/c60s10d084.asp', 0],
						['Citizenship Test', '../text/c60s10d087.asp', 0],
						['Joint Return Test', '../text/c60s10d090.asp', 0],
						['Gross Income Test', '../text/c60s10d093.asp', 0],
						['Support Test', '../text/c60s10d096.asp', 0],
						['Case Study - Support Test for a Dependent', '../text/c60s10d099.asp', 0],
						['Children of Divorced or Separated Parents', '../text/c60s10d102.asp', 0],
						['Multiple Support Agreements', '../text/c60s10d105.asp', 0],
					],
					['Phaseout of Exemptions for High-Income Families', '../text/c60s10d108.asp', 0,
						['Case Study - Phaseout of Exemptions', '../text/c60s10d111.asp', 0],
						['Reverse Planning for Exemptions', '../text/c60s10d114.asp', 0],
					],
				],	
			['Filing Returns for the Deceased', '../text/c60s10d117.asp', 0,
				['Due Dates and Filing Requirements', '../text/c60s10d120.asp', 0],
				['Filing Status on the Final Return', '../text/c60s10d123.asp', 0],
				['Claiming the Decedent\'s Refund', '../text/c60s10d126.asp', 0],
			],	
		],
		['Employment Income and Related Deductions', '../text/c60s10d129.asp', 0,
			['Employment Income', '../text/c60s10d132.asp', 0,
				['Employees\' Fringe Benefits', '../text/c60s10d135.asp', 0],
				['Tips', '../text/c60s10d138.asp', 0],
				['Clergy and Religious', '../text/c60s10d141.asp', 0],
			],
			['Miscellaneous Forms of Income', '../text/c60s10d144.asp', 0,
				['Court Awards, Damages, and Legal Settlements', '../text/c60s10d147.asp', 0],
				['Disability Pay', '../text/c60s10d150.asp', 0],
				['Refunds of Previously Deducted Items', '../text/c60s10d153.asp', 0],
				['Scholarships', '../text/c60s10d156.asp', 0],
				['Unemployment Compensation', '../text/c60s10d159.asp', 0],
				['Nontaxable Income', '../text/c60s10d162.asp', 0],
			],
			['Farm Income', '../text/c60s10d165.asp', 0,
				['Renting a Farm or Farmland', '../text/c60s10d168.asp', 0],
			],
			['Employee Business Expenses', '../text/c60s10d171.asp', 0,
				['Deductible Expenses for Employees?', '../text/c60s10d174.asp', 0,
					['Cars, Meals, Travel, Home Offices, and Gifts', '../text/c60s10d177.asp', 0],
					['Employees\' Education Expenses', '../text/c60s10d180.asp', 0],
					['More Employee Business Expenses', '../text/c60s10d183.asp', 0],
				],	
				['Claiming Employee Business Expenses', '../text/c60s10d186.asp', 0],
			],
			['Deductible Moving Expenses', '../text/c60s10d189.asp', 0,
				['Which Moves Qualify?', '../text/c60s10d192.asp', 0,
					['Closely Related to Start of Work', '../text/c60s10d195.asp', 0],
					['Distance Test', '../text/c60s10d198.asp', 0],
					['Time Test', '../text/c60s10d201.asp', 0],
					['Some Special Rules', '../text/c60s10d204.asp', 0],
				],	
				['Which Moving Expenses are Deductible?', '../text/c60s10d207.asp', 0,
					['A Special Rule for Foreign Moves', '../text/c60s10d210.asp', 0],
					['Nondeductible Moving Expenses', '../text/c60s10d213.asp', 0],
				],	
				['Claiming Moving Expenses', '../text/c60s10d216.asp', 0],
				['Timing the Deduction', '../text/c60s10d219.asp', 0],
			],	
			['The Credit for Child and Dependent Care', '../text/c60s10d222.asp', 0,
				['How the Tax Credit Works', '../text/c60s10d225.asp', 0],
				['Eligibility for the Credit', '../text/c60s10d228.asp', 0,
					['Qualifying Person', '../text/c60s10d231.asp', 0],
					['Keeping Up a Home', '../text/c60s10d234.asp', 0],
					['Earned Income Test', '../text/c60s10d237.asp', 0],
				],
				['Work-Related Expenses', '../text/c60s10d240.asp', 0,
					['Kinds of Expenses To Count', '../text/c60s10d243.asp', 0],
					['Hiring Dependents or Household Members', '../text/c60s10d246.asp', 0],
					['Identification of Care Provider', '../text/c60s10d249.asp', 0],
					['Joint Return', '../text/c60s10d252.asp', 0],
					['Medical Expense Deductions', '../text/c60s10d255.asp', 0],
				],
				['Claiming the Credit', '../text/c60s10d258.asp', 0],
				['Dependent Care Provided by Your Employer', '../text/c60s10d261.asp', 0,
					['Dependent Care as a Fringe Benefit', '../text/c60s10d264.asp', 0],
					['Salary Reduction Arrangements', '../text/c60s10d267.asp', 0,
						['Comparison with the Tax Credit', '../text/c60s10d270.asp', 0],
					],
					['Claiming Employer-Provided Assistance', '../text/c60s10d273.asp', 0],
				],
			],
		],	
		['Real Estate', '../text/c60s10d276.asp', 0,
			['Buying a Home', '../text/c60s10d327.asp', 0,
				['Why Track Your Basis?', '../text/c60s10d330.asp', 0],
				['Computing Your Initial Basis', '../text/c60s10d333.asp', 0,
					['Settlement or Closing Costs', '../text/c60s10d336.asp', 0],
					['Home Acquired by Gift, Inheritance, Etc.', '../text/c60s10d339.asp', 0],
					['Purchases Under Rollover Replacement Rule', '../text/c60s10d342.asp', 0],
				],
				['Adjustments to Your Home\'s Basis', '../text/c60s10d345.asp', 0],
			],			
			['Selling Your Home', '../text/c60s10d348.asp', 0,
				['Two Years of Ownership and Use', '../text/c60s10d351.asp', 0,
					['Reduced Exclusion', '../text/c60s10d354.asp', 0],
					['If You Are Married or Divorced', '../text/c60s10d357.asp', 0],
				],
				['Calculating Gains on Sale', '../text/c60s10d360.asp', 0],
				['Reporting Gains on Sales', '../text/c60s10d363.asp', 0],
				['Home Offices', '../text/c60s10d366.asp', 0],
				['Case Study - Partially Residential Property', '../text/c60s10d369.asp', 0],
			],
			['Vacation Home Rentals', '../text/c60s10d372.asp', 0],			
			['Rental Real Estate', '../text/c60s10d375.asp', 0,
				['Rental Real Estate Income', '../text/c60s10d378.asp', 0],
				['Rental Property Expenses', '../text/c60s10d381.asp', 0,
					['Interest Expenses', 	'../text/c60s10d384.asp', 0],
					['Depreciation', '../text/c60s10d387.asp', 0],
					['Other Rental Expenses', '../text/c60s10d390.asp', 0],
				],	
				['Gains and Losses from Rental Activities', '../text/c60s10d393.asp', 0,
					['At-Risk Limitations', '../text/c60s10d396.asp', 0],
					['Passive Activity Losses', '../text/c60s10d399.asp', 0],
				],
				['Sale of Rental Real Estate', '../text/c60s10d402.asp', 0],
			],
		],
		['Investments', '../text/c60s10d405.asp', 0,
			['Interest Income', '../text/c60s10d408.asp', 0,
				['What Is Interest?', '../text/c60s10d411.asp', 0],
				['U.S. Government Obligations', '../text/c60s10d414.asp', 0],
				['Tax-Exempt Interest', '../text/c60s10d417.asp', 0],
				['Penalty on Early Withdrawal of Savings', '../text/c60s10d420.asp', 0],
				['Special Situations', '../text/c60s10d423.asp', 0,
		    		['Seller-Financed Mortgages', '../text/c60s10d426.asp', 0],
			    	['Nominee Interest', '../text/c60s10d429.asp', 0],
    				['Original Issue Discount on Bonds', '../text/c60s10d432.asp', 0],
	    			['Accrued Interest and Bond Premiums', '../text/c60s10d435.asp', 0],
		    		['Savings Bonds Used for Higher Education', '../text/c60s10d438.asp', 0],
				],
			],
			['Dividends', '../text/c60s10d441.asp', 0,
				['What are Dividends?', '../text/c60s10d444.asp', 0],
				['Nontaxable Distributions', '../text/c60s10d447.asp', 0],
			],
			['Foreign Investment Accounts and Trusts', '../text/c60s10d450.asp', 0,
				['Foreign Tax Credit', '../text/c60s10d453.asp', 0,],
			],
			['Stock, Bond, and Other Capital Asset Sales', '../text/c60s10d456.asp', 0,
				['Capital Gains Tax Rate', '../text/c60s10d459.asp', 0],
				['Computing Capital Gains', '../text/c60s10d462.asp', 0],
				['Which Asset Sales Are Reported?', '../text/c60s10d465.asp', 0],
				['What Counts as a "Sale?"', '../text/c60s10d468.asp', 0,
					['Nontaxable Transactions', '../text/c60s10d471.asp', 0],
				],
				['What Is the Basis?', '../text/c60s10d474.asp', 0,
					['Adjustments to Basis', '../text/c60s10d477.asp', 0],
				],
				['What Is the Holding Period?', '../text/c60s10d480.asp', 0,
					['Multiple Stock Purchases', '../text/c60s10d483.asp', 0],
				],
				['Capital Gains Distributions', '../text/c60s10d486.asp', 0,
					['Undistributed Capital Gains', '../text/c60s10d489.asp', 0],
				],
				['Special Situations', '../text/c60s10d492.asp', 0,
					['Sales to Related Parties', '../text/c60s10d495.asp', 0],
					['Wash Sales', '../text/c60s10d498.asp', 0],
					['Short Sales, Commodity Sales, and Straddles', '../text/c60s10d501.asp', 0],
					['Qualified Small-Business Stock', '../text/c60s10d504.asp', 0],
				],
				['Netting Short-Term and Long-Term Gains and Losses', '../text/c60s10d507.asp', 0],
			],
			['Income From Estates and Trusts', '../text/c60s10d510.asp', 0],
			['Income from Partnerships, LLCs, and S Corporations', '../text/c60s10d513.asp', 0],
			['Royalty Income', '../text/c60s10d516.asp', 0],
			['Income from REMICs', '../text/c60s10d519.asp', 0],
			['Investment Income of Your Minor Child', '../text/c60s10d522.asp', 0,
				['Reporting a Child\'s Income on Your Tax Return', '../text/c60s10d525.asp', 0],
				['Reporting a Child\'s Income on Child\'s Return', '../text/c60s10d528.asp', 0],
			],
			['Investment-Related Expenses', '../text/c60s10d531.asp', 0,
				['Investment Interest Deduction', '../text/c60s10d534.asp', 0],
				['Where Did the Money Go?', '../text/c60s10d537.asp', 0],
				['Limits on Deductible Interest', '../text/c60s10d540.asp', 0],
				['Other Investment Expenses', '../text/c60s10d543.asp', 0],
			],
		],
		['Retirement', '../text/c60s10d546.asp', 0,
			['Distributions from a Pension Plan or Annuity', '../text/c60s10d549.asp', 0,
				['Annuities and Pension Plan Installment Payments', '../text/c60s10d552.asp', 0,
					['Partially Nontaxable Payments', '../text/c60s10d555.asp', 0],
				],	
			],
			['Lump-Sum Distributions', '../text/c60s10d558.asp', 0,
				['Rollovers to an IRA', '../text/c60s10d561.asp', 0],
				['Lump Sums Taxed as Ordinary Income', '../text/c60s10d564.asp', 0],
				['10-Year Averaging', '../text/c60s10d567.asp', 0],
				['Ten Percent Penalty', '../text/c60s10d570.asp', 0],
			],
			['Taxation of Social Security Benefits', '../text/c60s10d573.asp', 0],
			['Individual Retirement Accounts (IRAs)', '../text/c60s10d576.asp', 0,
				['Contributing to Your IRA', '../text/c60s10d579.asp', 0,
					['Deductible IRA Contributions', '../text/c60s10d582.asp', 0],
					['Roth IRAs', '../text/c60s10d585.asp', 0],
					['Nondeductible IRA Contributions', 	'../text/c60s10d588.asp', 0],
				],
				['IRA Transfers and Rollovers', '../text/c60s10d591.asp', 0,
				],
				['Withdrawals/Distributions from an IRA', 	'../text/c60s10d594.asp', 0,
					['Premature Withdrawals', 	'../text/c60s10d597.asp', 0],
					['Withdrawals from a Roth IRA', 	'../text/c60s10d600.asp', 0],
					['Withdrawals from Partially Nontaxable IRAs', '../text/c60s10d603.asp', 0],
					['Mandatory Withdrawals', '../text/c60s10d606.asp', 0],
				],
			],
		],
		['Standard and Itemized Deductions', '../text/c60s10d609.asp', 0,
			['The Standard Deduction', '../text/c60s10d612.asp', 0,
				['Who Can\'t Use the Standard Deduction?', '../text/c60s10d615.asp', 0],
			],
			['Itemized Deductions', '../text/c60s10d618.asp', 0,
				['The Home Mortgage Interest Deduction', '../text/c60s10d279.asp', 0,
					['Limits on Deductibility', '../text/c60s10d282.asp', 0,
						['Post-1987 Loans', '../text/c60s10d285.asp', 0],
						['Mixed-Use Mortgages', '../text/c60s10d288.asp', 0],
					],
					['Which Homes Qualify?', '../text/c60s10d291.asp', 0,
						['Vacation Homes and Timeshares', '../text/c60s10d294.asp', 0],
						['Home Being Built', '../text/c60s10d297.asp', 0],
					],
					['Prepaying Your Mortgage Interest', '../text/c60s10d300.asp', 0,
						['Interest Paid at Settlement', '../text/c60s10d303.asp', 0],
						['Points', '../text/c60s10d306.asp', 0],
					],
					['Mortgage Credit Certificates (MCCs)', '../text/c60s10d309.asp', 0],
					['Claiming the Home Mortgage Interest Deduction', '../text/c60s10d312.asp', 0],
				],
				['The Deduction for Real Estate Taxes', '../text/c60s10d315.asp', 0,
					['Condos and Co-Ops', '../text/c60s10d318.asp', 0],
					['When Taxes Are Deductible', '../text/c60s10d321.asp', 0,
						['Taxes Paid at Settlement', '../text/c60s10d324.asp', 0],
					],	
				],
				['Medical and Dental Expenses', '../text/c60s10d621.asp', 0,
					['Whose Medical Expenses Are Deductible?', '../text/c60s10d624.asp', 0],
					['Deductible Medical and Dental Expenses', '../text/c60s10d627.asp', 0],
					['Expenses That Are Not Deductible Medical Expenses', '../text/c60s10d630.asp', 0],
				],
				['State and Local Taxes', '../text/c60s10d633.asp', 0,
					['Income Taxes', '../text/c60s10d636.asp', 0],
					['Personal Property Taxes', '../text/c60s10d639.asp', 0],
					['Other Taxes', '../text/c60s10d642.asp', 0],
				],
				['Gifts to Charities', '../text/c60s10d645.asp', 0,
					['Which Contributions Are Deductible?', '../text/c60s10d648.asp', 0],
					['Contribution Valuation and Recordkeeping', '../text/c60s10d651.asp', 0,
						['Noncash Gifts', '../text/c60s10d654.asp', 0],
					],	
				],
				['Casualty and Theft Losses', '../text/c60s10d657.asp', 0,
					['What Is a Casualty?', '../text/c60s10d660.asp', 0],
					['Measuring a Casualty Loss', '../text/c60s10d663.asp', 0],
					['Proving the Loss', '../text/c60s10d666.asp', 0,
						['Appraisals and Other Evidence', '../text/c60s10d669.asp', 0],
					],	
					['Casualty Loss Reimbursements', '../text/c60s10d672.asp', 0],
					['Calculating the Casualty Deduction', '../text/c60s10d675.asp', 0],
					['Casualty Gains', '../text/c60s10d678.asp', 0],
					['Reporting a Casualty Loss', '../text/c60s10d681.asp', 0],
					['Business or Income Property', '../text/c60s10d684.asp', 0],
					['Timing the Casualty Deduction', '../text/c60s10d687.asp', 0],
				],
				['Miscellaneous Itemized Deductions', '../text/c60s10d690.asp', 0,
					['The Two Percent Limit', '../text/c60s10d693.asp', 0],
				],
				['The Limit on Itemized Deductions', '../text/c60s10d696.asp', 0,
					['Deductions Subject to the Phaseout', '../text/c60s10d699.asp', 0],
					['Case Study - Limit on Itemized Deductions', '../text/c60s10d702.asp', 0],
					['Minimizing the Effect of the Phaseout', 
					'../text/c60s10d705.asp', 0],
				],
			],
		],	
		['Tax Credits and Other Issues for Families', '../text/c60s10d708.asp', 0,
			['Alimony', '../text/c60s10d711.asp', 0,
				['Definition of Alimony', '../text/c60s10d714.asp', 0],
				['Distinguishing Alimony from Child Support', 	'../text/c60s10d717.asp', 0],
				['Recapture of Frontloaded Alimony', '../text/c60s10d720.asp', 0],
				['Reporting Alimony Payments', '../text/c60s10d723.asp', 0],
			],
			['The Child Tax Credit', '../text/c60s10d726.asp', 0,
				['Claiming the Credit', '../text/c60s10d729.asp', 0],
			],
			['Tax Benefits for Adoption', '../text/c60s10d732.asp', 0,
				['Qualifying Expenses for Adoption Benefits', '../text/c60s10d735.asp', 0],
				['Dollar Limits on Adoption Expenses', '../text/c60s10d738.asp', 0],
				['Claiming the Adoption Exclusion or Credit', '../text/c60s10d741.asp', 0],
			],
			['Credit for the Elderly and Disabled', '../text/c60s10d744.asp', 0,
				['Elderly and Disabled Credit: Income Limits', '../text/c60s10d747.asp', 0],
				['Computing Your Elderly or Disabled Credit', '../text/c60s10d750.asp', 0],
				['Special Rules for Disabled People Under Age 65', '../text/c60s10d753.asp', 0],
			],
			['Tax Breaks for Education', '../text/c60s10d756.asp', 0,
				['The Hope Scholarship Credit', '../text/c60s10d759.asp', 0],
				['Income-Related Phaseout of Education Credits', '../text/c60s10d762.asp', 0],
				['Lifetime Learning Credit', '../text/c60s10d765.asp', 0],
				['Education IRAs', '../text/c60s10d768.asp', 0,
					['Income Restrictions on Education IRAs', 	'../text/c60s10d771.asp', 0],
					['Distributions from Education IRAs', '../text/c60s10d774.asp', 0],
				],
				['Student Loan Interest Deduction', '../text/c60s10d777.asp', 0,
					['Which Student Loans Qualify?', '../text/c60s10d780.asp', 0],
					['Higher Education Expenses Deduction', '../text/c60s10d783.asp', 0],
				],	
			],
			['The Earned Income Credit', '../text/c60s10d786.asp', 0,
				['Are You Eligible for the EIC?', '../text/c60s10d789.asp', 0],
				['How the EIC Is Computed', '../text/c60s10d792.asp', 0],
			],	
		],
	]
];
var TREE03_ITEMS = 
[
	['Taxes and Your Business', '../text/c60s15d002.asp', 0,
		['Selecting Your Business Form', '../text/c60s15d005.asp', 0,
			['Tax Aspects of Sole Proprietorships', '../text/c60s15d010.asp', 0,
				['Must You File a Schedule C?', '../text/c60s15d015.asp', 0],
				['Can You Use Form C-EZ?', '../text/c60s15d020.asp', 0],
				['Family Businesses as Sole Proprietorships', '../text/c60s15d025.asp', 0],
				['Statutory Employees', '../text/c60s15d030.asp', 0],
			],	
			['Tax Aspects of Partnerships', '../text/c60s15d035.asp', 0],
			['Tax Aspects of Limited Liability Companies', '../text/c60s15d040.asp', 0],
			['Tax Aspects of Corporations', '../text/c60s15d045.asp', 0,
				['C Corporation Taxes', '../text/c60s15d050.asp', 0],
				['S Corporation Taxes', '../text/c60s15d055.asp', 0],
			],	
		],
		['Defining Your Trade or Business', '../text/c60s15d060.asp', 0,
			['Business or Hobby?', '../text/c60s15d065.asp', 0,
				['Presumption of Profit Motive', '../text/c60s15d070.asp', 0],
				['Nine-Step Profit Motive Test', '../text/c60s15d075.asp', 0],
				['Hobby Loss Rules', '../text/c60s15d080.asp', 0],
			],
			['More Than One Business?', '../text/c60s15d085.asp', 0],
			['Identifying Your Business', '../text/c60s15d090.asp', 0],
			['Did You Participate in the Business?', '../text/c60s15d095.asp', 0],
		],
		['Tax Year and Accounting Methods', '../text/c60s15d100.asp', 0,
			['Choice of Tax Year', '../text/c60s15d105.asp', 0],
			['Accounting Methods', '../text/c60s15d110.asp', 0,
				['Cash Method Accounting', '../text/c60s15d115.asp', 0],
				['Accrual Method Accounting', '../text/c60s15d120.asp', 0],
			],
		],	
		['Business Income', '../text/c60s15d125.asp', 0,
			['Gross Income from Sales', '../text/c60s15d130.asp', 0],
			['Miscellaneous Business Income', '../text/c60s15d135.asp', 0,
				['Cancelled Debts', '../text/c60s15d140.asp', 0],
				['Some Non-Income Items', '../text/c60s15d145.asp', 0],
			],	
			['Computing Your Cost of Goods Sold', '../text/c60s15d150.asp', 0,
				['Inventory Cost or Market Value', '../text/c60s15d155.asp', 0],
				['Identification of Inventory Items', '../text/c60s15d160.asp', 0],
			],
		],	
		['Business Deductions', 
		'../text/c60s15d165.asp', 0,
			['General Rules for Business Deductions', '../text/c60s15d170.asp', 0,
				['Ordinary and Necessary Expenses', '../text/c60s15d175.asp', 0],
				['Business vs. Personal Expenses', '../text/c60s15d180.asp', 0],
				['Recordkeeping and Substantiation', '../text/c60s15d185.asp', 0],
				['List of Common Business Deductions', '../text/c60s15d190.asp', 0],
				['List of Nondeductible Expenses', '../text/c60s15d195.asp', 0],
			],
			['Nondeductible Capital Expenditures', '../text/c60s15d200.asp', 0,
				['What Exactly Is a Capital Expenditure?', '../text/c60s15d205.asp', 0],
				['Examples of Capital Expenditures', '../text/c60s15d210.asp', 0],
			],
			['Business Startup Expenses', '../text/c60s15d215.asp', 0,
				['Incorporation Expenses', '../text/c60s15d220.asp', 0],
				['Partnership Organization Expenses', '../text/c60s15d225.asp', 0],
			],
			['Business Travel Expenses', '../text/c60s15d230.asp', 0,
				['Away From Home', '../text/c60s15d235.asp', 0],
				['Defining Travel Expenses', '../text/c60s15d240.asp', 0],
				['Convention and Cruise Ship Expenses', '../text/c60s15d245.asp', 0],
				['Foreign Travel', '../text/c60s15d250.asp', 0],
			],
			['Meal and Entertainment Expenses', '../text/c60s15d255.asp', 0,
				['Defining Meals and Entertainment', '../text/c60s15d260.asp', 0],
				['Business-Related Entertainment', '../text/c60s15d265.asp', 0],
			],
			['Business Gift Expenses', '../text/c60s15d270.asp', 0],
			['Business-Related Education Expenses', '../text/c60s15d275.asp', 0],
			['Deductible Compensation and Benefits', '../text/c60s15d280.asp', 0,
				['Salaries of Business Owners', '../text/c60s15d285.asp', 0],
			],
			['Deducting Employee Benefits', '../text/c60s15d290.asp', 0,
				['Awards and Bonuses', '../text/c60s15d295.asp', 0],
				['Loans or Advances', '../text/c60s15d300.asp', 0],
				['Vacation Pay and Unpaid Salaries', '../text/c60s15d305.asp', 0],
				['Meals and Lodging', '../text/c60s15d310.asp', 0],
				['Life and Health Insurance', '../text/c60s15d315.asp', 0],
				['Deducting Medical Savings Accounts', '../text/c60s15d320.asp', 0],
				['Deducting Retirement Contributions', '../text/c60s15d325.asp', 0],
				['Keogh Plans', '../text/c60s15d330.asp', 0],
				['Requirements for Qualified Plans', '../text/c60s15d335.asp', 0],
				['Defined Benefit Plans', '../text/c60s15d340.asp', 0],
				['Defined Contribution Plans', '../text/c60s15d345.asp', 0],
				['Simplified Employee Pensions (SEPs)', '../text/c60s15d350.asp', 0],
				['SIMPLE Plans', '../text/c60s15d355.asp', 0],
			],
			['Reimbursing Employees\' Expenses', '../text/c60s15d360.asp', 0],
			['Payments to Independent Contractors', '../text/c60s15d365.asp', 0],
			['The Home Office Deduction', '../text/c60s15d370.asp', 0,
				['Qualifying for a Home Office', '../text/c60s15d375.asp', 0],
				['Factors Affecting Deduction Amount', '../text/c60s15d380.asp', 0],
				['Rent, Interest, and Taxes', '../text/c60s15d385.asp', 0],
				['Depreciation on a Home Office', '../text/c60s15d390.asp', 0],
				['Insurance, Utilities, Repairs, and Decorating', '../text/c60s15d395.asp', 0],
				['Home Office Casualty Losses', '../text/c60s15d400.asp', 0],
				['Business Portion of the Home', '../text/c60s15d405.asp', 0],
				['Partial-Year Home Offices', '../text/c60s15d410.asp', 0],
				['Business Income Limitation', '../text/c60s15d415.asp', 0,
					['Home Office Deduction Calculator', '../text/c60s15d420.asp', 0],
					['Home Office Deduction Examples', '../text/c60s15d425.asp', 0],
					['Home Office Deduction Tax Forms', '../text/c60s15d430.asp', 0],
				],
			],	
			['Vehicles and Taxes', '../text/c60s15d435.asp', 0,
				['Tax Consequences of Buying a Vehicle', '../text/c60s15d440.asp', 0,
					['Excise Taxes on New Cars', '../text/c60s15d445.asp', 0],
					['Tax Breaks for New Clean-Fuel Vehicles', '../text/c60s15d450.asp', 0],
				],
				['Business Use of a Car', '../text/c60s15d455.asp', 0,
					['Travel from a Home Office', '../text/c60s15d460.asp', 0],
					['Hauling Tools or Equipment', '../text/c60s15d465.asp', 0],
					['Keeping Records of Business Usage', '../text/c60s15d470.asp', 0],
				],
				['How to Compute Your Vehicle Expenses', '../text/c60s15d475.asp', 0,
					['The Standard Mileage Rate', '../text/c60s15d480.asp', 0],
					['The Actual Cost Method', '../text/c60s15d485.asp', 0],
					['Deducting Vehicle Lease Payments', '../text/c60s15d490.asp', 0],
				],
				['When Employees Use Vehicles', '../text/c60s15d495.asp', 0,
					['Reimbursing Employees for Vehicle Expenses', '../text/c60s15d500.asp', 0],
					['Vehicles as Fringe Benefits', '../text/c60s15d505.asp', 0],
					['Annual Lease Value Method', '../text/c60s15d510.asp', 0],
					['Cents-Per-Mile Method of Valuing Use', '../text/c60s15d515.asp', 0],
					['Commuting in Company Vehicles', '../text/c60s15d520.asp', 0],
				],
				['Claiming Your Business Vehicle Deductions', '../text/c60s15d525.asp', 0],
			],	

		],
		['Capital Assets and Depreciation', '../text/c60s15d530.asp', 0,
			['Which Assets Can Be Depreciated?', '../text/c60s15d535.asp', 0],
			['Depreciable Value of an Asset', '../text/c60s15d540.asp', 0,
				['Partially Depreciable Assets', '../text/c60s15d545.asp', 0],
				['Adjustments to the Basis', '../text/c60s15d550.asp', 0],
				['Effect of Trade-In on Tax Basis', '../text/c60s15d555.asp', 0],
			],
			['Writing Off Assets in the First Year', '../text/c60s15d560.asp', 0,
				['Annual Expensing Election Limit', '../text/c60s15d565.asp', 0],
				['Timing Purchases To Be Expensed', '../text/c60s15d570.asp', 0],
				['Business Income Limitation', '../text/c60s15d575.asp', 0],
				['Sharing the Expensing Election', '../text/c60s15d580.asp', 0],
				['Recapturing the Expensed Amount', '../text/c60s15d585.asp', 0],
			],
			['When Does Depreciation Begin?', '../text/c60s15d590.asp', 0],
			['Depreciation Methods', '../text/c60s15d595.asp', 0,
				['Groups of Assets', '../text/c60s15d600.asp', 0],
				['Variations on MACRS', '../text/c60s15d605.asp', 0],
				['Alternative Depreciation System', '../text/c60s15d610.asp', 0],
				['Pre-1987 Property', '../text/c60s15d615.asp', 0],
			],
			['Cars and Other Listed Property', '../text/c60s15d620.asp', 0,
				['Depreciation Limits for Passenger Cars', '../text/c60s15d625.asp', 0],
			],
			['When Does Depreciation End?', '../text/c60s15d630.asp', 0],
			['Claiming Your Depreciation Deductions', '../text/c60s15d635.asp', 0],
			['Disposing of Capital Assets', '../text/c60s15d640.asp', 0,
				['Tax Rate on Capital Gains', '../text/c60s15d645.asp', 0],
				['Calculating Net Capital Gains', '../text/c60s15d650.asp', 0],
				['Allocating Gains of Part-Business Property', '../text/c60s15d655.asp', 0],
				['Case Study — Selling a Home Office', '../text/c60s15d660.asp', 0],
				['Selling a Business', '../text/c60s15d665.asp', 0],
				['Recapture of Depreciation Deductions', '../text/c60s15d670.asp', 0],
				['Foreclosures and Involuntary Conversions', '../text/c60s15d675.asp', 0],
				['Installment Sales', '../text/c60s15d680.asp', 0],
				['Case Study - Installment Sales', '../text/c60s15d685.asp', 0],
				['Reporting Sales of Assets', '../text/c60s15d690.asp', 0],
			],
			['Purchasing vs. Leasing', '../text/c60s15d695.asp', 0],
		],
		['Net Profit, Loss, and Self-Employment Tax', '../text/c60s15d700.asp', 0,
			['Self-Employment Tax', '../text/c60s15d705.asp', 0,
				['SECA Tax on Partnership Distributions', '../text/c60s15d710.asp', 0],
				['SECA Tax on Corporate Payments', '../text/c60s15d715.asp', 0],
				['Religious Exemptions from SECA Tax', '../text/c60s15d720.asp', 0],
				['SECA Tax on Aliens', '../text/c60s15d725.asp', 0],
				['SECA Tax on Miscellaneous Income', '../text/c60s15d730.asp', 0],
				['The $94,200 Ceiling', '../text/c60s15d735.asp', 0],
				['Computing Your SECA Tax', '../text/c60s15d740.asp', 0],
			],
			['Net Operating Losses', '../text/c60s15d745.asp', 0,
				['Do You Have an NOL?', '../text/c60s15d750.asp', 0],
				['How Do You Report an NOL?', '../text/c60s15d755.asp', 0],
			],
		],
		['Claiming Tax Credits', '../text/c60s15d760.asp', 0,
			['Federal Income Tax Credits Available', '../text/c60s15d765.asp', 0,
				['Credits for Certain Taxes', '../text/c60s15d770.asp', 0],
				['Credits Benefiting Disadvantaged Groups', '../text/c60s15d775.asp', 0],
				['Credits Benefiting the Environment', '../text/c60s15d780.asp', 0],
				['Credits for Certain Investments', '../text/c60s15d785.asp', 0],
			],
			['Claiming Federal Income Tax Credits', '../text/c60s15d790.asp', 0,
				['The General Business Tax Credit', '../text/c60s15d795.asp', 0],
				['The Investment Tax Credit', '../text/c60s15d800.asp', 0],
			],
		],
	]
];
var TREE04_ITEMS = 
[
	['Pulling It All Together', '../text/c60s20d010.asp', 0,
		['Computing and Paying Income Tax', '../text/c60s20d020.asp', 0,
			['Claiming Your Credits', '../text/c60s20d030.asp', 0],
			['Add Your Other Taxes', '../text/c60s20d040.asp', 0],
			['Subtract Your Payments', '../text/c60s20d050.asp', 0],
			['Refunds and Payments', '../text/c60s20d060.asp', 0,
				['Offset of Refunds for Debts', '../text/c60s20d070.asp', 0],
				['Paying Your Taxes', '../text/c60s20d080.asp', 0],
			],
			['Signing Your Return', '../text/c60s20d090.asp', 0],
			['Assembling and Mailing Your Tax Return', '../text/c60s20d100.asp', 0],
			['The AMT', '../text/c60s20d110.asp', 0,
				['AMT Rates and Exemptions', '../text/c60s20d120.asp', 0],
				['Credit for Prior Year\'s Minimum Tax', '../text/c60s20d130.asp', 0],
			],
			['Payroll Taxes on Household Employees', '../text/c60s20d140.asp', 0,
				['Are You an Employer?', '../text/c60s20d150.asp', 0],
				['Payroll Tax Rates and Forms', '../text/c60s20d160.asp', 0],
			],
		],
		['Dealing With the IRS', '../text/c60s20d170.asp', 0,
			['Due Dates for Returns and Payments', '../text/c60s20d180.asp', 0,
				['Sole Proprietors\' Tax Returns', '../text/c60s20d190.asp', 0],
				['Partnerships\' and LLCs\' Tax Returns', '../text/c60s20d200.asp', 0],
				['C Corporations\' Tax Returns', '../text/c60s20d210.asp', 0],
				['S Corporations\' Tax Returns', '../text/c60s20d220.asp', 0],
			],
			['Estimated Tax Payments', '../text/c60s20d230.asp', 0,
				['Who Must Make Estimated Tax Payments?', '../text/c60s20d240.asp', 0],
				['Calculating Your Estimated Tax Payments', '../text/c60s20d250.asp', 0],
				['How To Make Estimated Tax Payments', '../text/c60s20d260.asp', 0],
				['When To Make Estimated Tax Payments', '../text/c60s20d270.asp', 0],
				['Filing Early in Lieu of Making Last Payment', '../text/c60s20d280.asp', 0],
			],
			['Penalties for Underpayment or Late Returns', '../text/c60s20d290.asp', 0],
			['Avoiding Tax Audits', '../text/c60s20d300.asp', 0],
			['What To Expect if You Are Audited', '../text/c60s20d310.asp', 0],
		],
	]
];
// JavaScript Document