1978•Medical Entomology and ZoologyRequires access

Federal income taxation of individuals, in a nutshell

Daniel J. Lathrope, John K. McNulty

Abstract

How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

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Available abstract

Key concepts: Taxable income, Tax deduction, Gross income, Adjusted gross income, International taxation, Statutory law, Income tax, Economics