Principles of income tax deductions / Kristin Balding Gutting, Esq., Associate Professor of Law, Charleston School of Law, Charleston, South Carolina & Managing Director, Dixon Hughes Goodman, LLP, Charleston, South Carolina.
2019
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Items
Details
Title
Principles of income tax deductions / Kristin Balding Gutting, Esq., Associate Professor of Law, Charleston School of Law, Charleston, South Carolina & Managing Director, Dixon Hughes Goodman, LLP, Charleston, South Carolina.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2019]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 503-4th.
Formatted Contents Note
Detailed analysis. I. Definition and Function of Deductions
II. Applicable Principles
III. Taxpayer Entitled to Deduction
IV. Deduction Limitations and Allowances
V. Deductions Allowable to Individuals
VI. Deductions Allowable to Corporations
VII. Deductions Allowed to Trusts and Estates
Working Papers.
II. Applicable Principles
III. Taxpayer Entitled to Deduction
IV. Deduction Limitations and Allowances
V. Deductions Allowable to Individuals
VI. Deductions Allowable to Corporations
VII. Deductions Allowed to Trusts and Estates
Working Papers.
Summary
"Tax Management Portfolio, Principles of Income Tax Deductions, No. 503-4th, analyzes in depth what income tax deductions are, how they function, and how they interact with other tax items. After examining the legal principles of general applicability to deductions, the Portfolio organizes the deductions into logical categories, including those allowed in computing adjusted taxable income, deductions for personal expenses, deductions allowed to corporations, etc. Deductions not discussed elsewhere in the Portfolios are analyzed thoroughly in this Portfolio and deductions that are discussed elsewhere in the U.S. Income series are organized into relevant categories but not discussed."
Note
"This Portfolio revises and supersedes 503-3rd T.M., Deductions: Overview and Conceptual Aspects, and 504-3rd T.M., Deduction Limitations: General."
Linking Note
Merger of: Deductions : overview and conceptual aspects, and: Deduction limitations : general.
Source of Description
Description based on contents viewed on June 14, 2019; title from description page.
Location
www
Available in Other Form
Print version: Gutting, Kristin Balding. Principles of income tax deductions. Arlington, VA : Tax Management Inc., [2019]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in