Federal Income Taxation of Individuals.Federal Income Taxation of Individuals, by Boris I. Bittker, Martin J. McMahon, Jr. and Lawrence A. Zelenak (WG&L, 3d ed., 2007), gives readers the tools to fully research any individual income tax question. It covers the determination of gross income, all itemized deductions and gains from property sales. It discusses the alternative minimum tax, at-risk limits, passive activity losses, the" kiddie tax Kiddie Tax A tax on children under 14 who earn income over $1,200. The extra income is taxed at the guardian's rate. Notes: Since children under 14 can not legally work, this income usually results from dividends or interest from bonds. " grantor trusts and community property. Other topics include alimony alimony, in law, allowance for support that an individual pays to his or her former spouse, usually as part of a divorce settlement. It is based on the common law right of a wife to be supported by her husband, but in the United States, the Supreme Court in 1979 , child support and divisions of marital property. Over 1,000 pages; $295 in print (updated twice a year), $430 online (updated as needed). Contact (800) 950-1216; www. ria.thomson.com. Philip R. Fink, J.D., CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Professor of Taxation University of Toledo National recognition In its 125-year history UT has garnered several national accolades. The University’s programs, faculty and facilities have been highlighted in the media, including Toledo, OH |
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