Recent Developments in Individual Taxation.

Autor: Baldwin, David R., Carlton, Lawrence H., Chambers, Valrie, Haim, Donna, Horn, Jonathan, Morrow, Susanne M., Rubin, Kenneth L., Sheridan, Kaye F., Taylor, David E., Zidik Jr., Donald J.
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Zdroj: Tax Adviser; Mar2015, Vol. 46 Issue 3, p1-19, 19p
Abstrakt: The article discusses developments in individual taxation in the U.S. It mentions field undergone amendments including taxes withheld on wages, earned income and first-time homebuyer credit. It discusses the case Oklahoma v. Burwell related to refundable credit for coverage under a qualified health plan, in which the district court judge agreed that tax credits for coverage under a qualified health plan are available in states that have established insurance exchanges.
Databáze: Complementary Index