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Phone book sampling frames are inadequate because of
AGI
AGI, short for Adjusted Gross Income, is an individual's total gross income minus specific deductions, used to determine how much of one's income is taxable.
Rental Activity
Engaging in the act of renting out property or equipment as a business operation to generate income.
AMT Adjustments
Modifications made to calculate the Alternative Minimum Tax (AMT), aiming to ensure that high-income earners pay a minimum amount of income tax.
Tax Preferences
Provisions in the tax code that allow for certain incomes to be taxed at rates lower than the ordinary income tax rate or not taxed at all.
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