Examlex
When the kiddie tax applies and the parents are divorced, the applicable parent (for determining the parental tax) is the one with the greater taxable income.
Paraphrasing
The act of rewording or restating text or speech using different words, often to achieve clearer and simpler communication.
Indirect Quotation
The conveyance of someone's words or expressions without quoting them directly, often paraphrased.
Summary
An abbreviated representation of content, highlighting its key aspects.
Direct Quotation
The exact repetition of someone's written or spoken words, typically enclosed in quotation marks to denote precise citation.
Q9: Sam's office building with an adjusted basis
Q22: A personal use property casualty loss is
Q37: Abandoned spouse<br>A)Not available to 65-year old taxpayer
Q49: If an account receivable written off during
Q62: Three individuals form Skylark Corporation with the
Q81: What requirements must be satisfied to receive
Q108: Joe, who is in the 33% tax
Q161: Qualified moving expenses of an employee that
Q164: The tax law specifically provides that a
Q165: Define an involuntary conversion.