| 000 -LEADER |
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| fixed length control field |
00952nam a22001697a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230422111409.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Preferred name for the person |
Mantzke, Kate |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
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| Title |
Understanding the new kiddie tax |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
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| Summary, etc |
The article presents examples of scenarios that are related to the kiddie tax rule in the U.S. The first example involves an earned income of a minor whose parents do not owe alternative minimum tax and with a taxable income bifurcated by net unearned income, the second example deals with a minor who earns gross income made up of wages and interest income, and the third example deals with a 16-year-old who earns from work and has investments of bank certificated of deposits. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cripe, Brad |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Youngberg, Suzanne |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Nov 2018, Vol. 226 Issue 5, pages 48 - 53 |
| 942 ## - ADDED ENTRY ELEMENTS |
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| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |