Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986, 3. sējumsU.S. Government Printing Office, 2001 - 251 lappuses |
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1.–5. rezultāts no 59.
v. lappuse
... qualifying child ....... 2. Dependent care tax benefits ............. 3. Modifications to the earned income credit 4. Determinations relating to filing status ........ C. Income - Based Phase - outs and Phase - ins ......... D. Taxation ...
... qualifying child ....... 2. Dependent care tax benefits ............. 3. Modifications to the earned income credit 4. Determinations relating to filing status ........ C. Income - Based Phase - outs and Phase - ins ......... D. Taxation ...
7. lappuse
... qualifying child , " to other definitions used in computing federal taxable income , such as " dependent , " the structural change would be more feasible and further simplification could be achieved . In addition , if some of the EITC ...
... qualifying child , " to other definitions used in computing federal taxable income , such as " dependent , " the structural change would be more feasible and further simplification could be achieved . In addition , if some of the EITC ...
14. lappuse
... qualify for the child tax credit . Also , only the employee's portion of Social Security taxes is considered . 21 U.S. Department of Health & Human Services , supra note 4 . TABLE 1. POVERTY LEVELS AND NET FEDERAL TAX THRESHOLDS AFTER 14.
... qualify for the child tax credit . Also , only the employee's portion of Social Security taxes is considered . 21 U.S. Department of Health & Human Services , supra note 4 . TABLE 1. POVERTY LEVELS AND NET FEDERAL TAX THRESHOLDS AFTER 14.
16. lappuse
... qualifying child are entitled to an earned income credit of up to $ 2,428 . The credit is computed as 34 percent of the first $ 7,140 of earned income . The maximum credit is reduced by 15.98 percent of earned income ( or adjusted gross ...
... qualifying child are entitled to an earned income credit of up to $ 2,428 . The credit is computed as 34 percent of the first $ 7,140 of earned income . The maximum credit is reduced by 15.98 percent of earned income ( or adjusted gross ...
19. lappuse
... qualifying as “ alimony " under I.R.C. § 71 ( b ) are includable by the recipient and deductible by the payor . Cash payments not satisfying the requirements of I.R.C. § 71 ( b ) are neither includable nor deductible . Notice that ...
... qualifying as “ alimony " under I.R.C. § 71 ( b ) are includable by the recipient and deductible by the payor . Cash payments not satisfying the requirements of I.R.C. § 71 ( b ) are neither includable nor deductible . Notice that ...
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accompanying text agreement American Bar Endowment amount apply assignment-of-income doctrine basis cash payments child support child tax credits Comm'r Commissioner community property community-property compensation Congress considered context corporation current law death divorce decree earned income earned income credit EITC entity example excess benefit transaction excludable/nondeductible exempt activities exempt organizations federal tax gross income incident to divorce includable includable/deductible inclusion/deduction system income tax income-shifting individuals Internal Revenue Service inurement issue litigation marital unit married couple nondeductible ordinary income paid payee spouse payment stream payor payroll taxes post-separation private benefit private letter ruling proposed public benefit qualify as alimony received recipient redemption regulations result revenue separate maintenance payments Service Simplification subchapter support payments supra note Task Force tax consequences Tax Court tax law tax purposes tax system taxable taxpayers third party trade or business Treas Treasury UBIT provisions
Populāri fragmenti
32. lappuse - In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree...
21. lappuse - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
27. lappuse - ... fix, in terms of an amount of money or a portion of such income, as a sum which is payable for the support of minor children of such husband.
185. lappuse - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
22. lappuse - ... in the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the citizen.
65. lappuse - An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
32. lappuse - For purposes of subsection (a), installment payments discharging a part of an obligation the principal sum of which Is, either in terms of money or property, specified in the decree, instrument, or agreement shall not be treated as periodic payments.
36. lappuse - Section 71 (a) applies only to payments made because of the family or marital relationship in recognition of the general obligation to support which is made specific by the decree, instrument, or agreement.
141. lappuse - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
21. lappuse - That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income...