000 00952nam a22001697a 4500
999 _c85127
_d85127
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008 230422b ||||| |||| 00| 0 eng d
041 _aeng
100 1 _aMantzke, Kate
_eauthor
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
700 1 _aYoungberg, Suzanne
_eauthor
773 _tJournal of Accountancy
_aNov 2018, Vol. 226 Issue 5, pages 48 - 53
942 _2ddc
_cART