Individual Taxation: Digest of Recent Developments.

Autor:	Baldwin, David R., Carlton, Lawrence H., Fava, Karl L., Haim, Donna, Horn, Jonathan, Morrow, Susanne, Reyna, S. Miguel, Rubin, Kenneth L., Sheridan, Kaye F., Vega, Amy M., Zidik Jr., Donald J.
Předmět:	INTERNAL revenue law TAX courts MEDICAL care costs AMERICAN business enterprises TAX deductions ACTIONS & defenses (Law) TAXATION of married people TAXATION
Zdroj:	Tax Adviser; Apr2014, Vol. 45 Issue 4, p274-280, 7p
Abstrakt:	This is the second of a two-part article covering recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.The items are arranged in Code section order.The first part, which appeared in the March issue, covered Sec. 1, Tax Imposed, through Sec. 170, Charitable, etc., Contributions and Gifts. Part II covers developments from Sec. 183, Activities Not Engaged in For Profit, through Sec. 7703, Determination of Marital Status. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
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