Federal Taxes & Families - Policies & Analyses

This book examines the current federal income tax laws which differentiate among families by type and structure in several ways. This differentiation has changed considerably over the years and includes personal exemptions, standard deductions, rate schedules, and various other features such as child care credits, age exemptions, and earned income credits. Discussed also is the legislative history of the Child Tax Credit; dependent care tax benefits; the major provisions of the federal estate, gift, and generation-skipping transfer taxes; and tax benefits for the adoption of children through federal grants to states and through the tax code.

List of contents

Preface; Federal Income Tax Treatment of the Family; The Child Tax Credit: Current Law & Legislative History; The Child Tax Credit: Economic Analysis & Policy Options; Dependent Care: Current Tax Benefits & Legislative Issues; Tax Benefits for Families: Adoption; Federal Estate, Gift, & Generation-Skipping Taxes: A Description of Current Law; Index.

Product details

• Assisted by: Tracey I Owens (Editor), Tracey I. Owens (Editor), Rene O Reynolds (Editor), Rene O. Reynolds (Editor)
• Publisher: Nova Science Publishers Inc
• Languages: English
• Product format: Hardback
• Released: 07.07.2012
• EAN: 9781619428645
• ISBN: 978-1-61942-864-5
• No. of pages: 130
• Dimensions: 159 mm x 237 mm x 13 mm
• Weight: 370 g
• Subject: Social sciences, law, business > Law > Taxes