TABLE OF CONTENTS:
CHAPTER 1: AN Summary OF THE ALASKAN COMMERCIAL FISHING INDUSTRY
- Sources 1-10
- Reporting Requirements 1-7
- Fishing Permits 1-6
- Competition and Foreign Influence 1-2
- A Limited Resource 1-4
- Economic Impact 1-1
CHAPTER 2: COMMERCIAL FISHING INDUSTRY GUIDELINES
- Travel and Meals 2-5
- Travel To/From Port 2-5
- Self-Employment Taxes 2-4
- Sales of Permit 2-7
- Required Filing Checks 2-2
- Other Taxes 2-4
- Meals on Board 2-6
- Fuel Excise Tax 2-5
- Forms 1099 2-2
- Forgiveness of Financial obligation 2-7
- Foreign Sales 2-2
- Fish Ticket Data 2-1
- Exxon and the Oil Spill 2-7
- Exxon Update 2-9
- Employment Tax Returns 2-3
- Currency Dealing Reports 2-3
- Crew Shares 2-6
- Crew Settlement Statements 2-2
- Capital Construction Fund (CCF) 2-3
- Alternative Minimum Tax-Corporations Only 2-5
- Income Probe 2-1
CHAPTER 3: APPLICABLE FEDERAL AND STATE LAW
- Travel Expenses 3-6
- Self-Employment Tax on Vessel Chapter Financial gain 3-17
- Information Returns 3-1
- Indian Fishing Rights 3-15
- Exchanges of Limited Entry Fishing Permits 3-16
- Employment Taxes 3-3
- Depreciable Life of Fishing Vessels 3-17
- Capital Construction Fund 3-14
- Amortization of Limited Entry Fishing Permits 3-16
- Alaska State Law 3-18
- Federal Tax Law 3-1
CHAPTER 4: MAJOR Ak FISHERIES
- The Ak Land and Aleutians 4-3
- Southeast 4-1
- Southcentral 4-2
- Sources 4-5
- Salmon 4-1
- Kodiak 4-3
- Halibut and Herring 4-3
- Groundfish 4-4
- Crab 4-5
- Bristol Bay 4-2
- Introduction 4-1
GLOSSARY
- Sources G-4
- Glossary of Gear G-3
- State and Federal Agency Contacts G-1
