Individual Income Taxation

Author: Joni Larson
Publisher:
ISBN: 9781611638981
Size: 10.70 MB
Format: PDF, Kindle
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This text takes a straightforward, application-oriented approach to learning individual tax.

South Western Federal Taxation 2018 Individual Income Taxes

Author: William H. Hoffman
Publisher: Cengage Learning
ISBN: 1337516767
Size: 80.49 MB
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Approach. The e-file program is used by the vast majority of individual taxpayers (
and is mandatory for most tax return preparers). The required tax information is
transmitted to the IRS electronically either directly from the taxpayer (i.e., an “e-
file ... applications.52 If a taxpayer is unable to file the return by the return's due
date, a six-month extension of time can be obtained by filing Form 4868 (
Application for Automatic Extension of Time to File U.S. Individual Income Tax
Return) by the ...

Contemporary Economics An Applications Approach 7th Ed

Author: CTI Reviews
Publisher: Cram101 Textbook Reviews
ISBN: 1490288708
Size: 73.46 MB
Format: PDF, Docs
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country or system. income tax: An income tax is a government levy imposed on
individuals or entities (taxpayers) that varies with the income or profits (taxable
income) of the taxpayer. Details vary widely by jurisdiction. Many jurisdictions
refer to income tax on business entities as companies tax or corporation tax.
taxation: A tax is a financial charge or other levy imposed upon a taxpayer (an
individual or legal entity) by a state or the functional equivalent of a state to fund
various public ...

Contemporary Economics An Applications Approach

Author: CTI Reviews
Publisher: Cram101 Textbook Reviews
ISBN: 1478423099
Size: 61.14 MB
Format: PDF, Mobi
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Income tax: An income tax is a tax levied on the income of individuals or
businesses (corporations or other legal entities). Various income tax systems
exist, with varying degrees of tax incidence. Income taxation can be progressive,
proportional, or regressive. Limited liability: Limited liability isa concept whereby
a person's financial liabilityis limited to a fixed sum, most commonlythe valueofa
person's investment inacompanyor partnershipwith limited liability. If a company
with limited ...

West Federal Taxation 2008 Individual Income Taxes

Author: William Hoffman
Publisher: Cengage Learning
ISBN: 0324380585
Size: 36.12 MB
Format: PDF, ePub
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Often the tax law is changed to prevent or reduce certain perceived abuses. Such
was the case when the AMT was enacted in 1969. The identifiable perceived
abuse was that 155 individual taxpayers had zero Federal income tax liability
despite having incomes in excess of $200,000. Thus, the original idea behind the
AMT was one of fairness, based on the premise that taxpayers with significant
economic income should pay at least a minimum amount of tax. Although this
idea has ...

Individuals Income Under Double Taxation Conventions

Author: Daniel Vitor Bellan
Publisher: Kluwer Law International
ISBN: 9041132783
Size: 62.20 MB
Format: PDF, Mobi
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A Brazilian Approach Daniel Vitor Bellan ... 4 of the Commentaries touches on
the hypothesis of the same person realizing simultaneously activities included
and excluded from the application of Article 17, as, for example, the direction and
participation in a spectacle, suggestingfor a hypothesisverification of the ... On the
contrary, in the hypothesis of preponderance of directorial activity, all of the
income derived would be excluded from the application of Article 17, subject to
taxation ...

West Federal Taxation 2008 Individual Income Taxes Professional Version

Author: William Hoffman
Publisher: Cengage Learning
ISBN: 0324380593
Size: 47.55 MB
Format: PDF, ePub, Docs
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The identifiable perceived abuse was that 1 55 individual taxpayers had zero
Federal income tax liability despite having incomes in excess of $200,000. Thus,
the original idea ... will differ from taxable income. It is possible to compute AMTI
by direct application of the AMT provisions, using the following formula: Gross
income computed by applying the AMT rules Minus: Deductions computed by
applying the AMT rules Equals: AMTI before tax preferences Plus: Tax
preferences Equals: ...

Comparative Income Taxation

Author: Hugh J. Ault
Publisher: Kluwer Law International
ISBN: 904113204X
Size: 58.39 MB
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The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design.

Income Tax Policy For The Russian Republic

Author:
Publisher: Hoover Press
ISBN: 9780817952839
Size: 71.97 MB
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The tax-free amount — and all other amounts fixed in nominal (monetary) terms,
including the bracket limits for the rate schedule — should be adjusted for
inflation. This is easy to achieve, requiring only annual changes in the tax tables
and other figures printed on tax returns or in the instructions. The need to rely
heavily on withholding has several implications. First, it may be advisable to
tolerate schedular elements in the individual income tax (application of distinct
rate schedules to ...