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008 | 230422b ||||| |||| 00| 0 eng d | ||
041 | _aeng | ||
100 | 1 |
_aMantzke, Kate _eauthor |
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245 | _aUnderstanding the new kiddie tax | ||
264 | 4 | _c2018 | |
520 | 3 | _a 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 |
_aCripe, Brad _eauthor |
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700 | 1 |
_aYoungberg, Suzanne _eauthor |
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773 |
_tJournal of Accountancy _aNov 2018, Vol. 226 Issue 5, pages 48 - 53 |
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_2ddc _cART |