Individual Income Tax

Recent legal developments relating to individual income tax are discussed. Section 207(4) of the Working Families tax Relief Act of 2004 (WFTRA) amended section 25B(c)(2)(B) to reflect the new placement of the Code's definition of student. Separately, Section 102(d)(1) of the American Job Creat...

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Bibliographic Details
Published in:The Tax lawyer 2005-07, Vol.58 (4), p.1135-1143
Main Authors: Hymel, Mona, Richmond, Gail Levin
Format: Article
Language:English
Subjects:
Adusted gross income
Federal court decisions
Gross income
Health savings accounts
IMPORTANT DEVELOPMENTS DURING THE YEAR
Income taxes
Insurance deductibles
Itemized deductions
Revenue rulings
Tax attorneys
Tax court decisions
Tax deductions
Tax legislation
Taxpaying
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Summary:Recent legal developments relating to individual income tax are discussed. Section 207(4) of the Working Families tax Relief Act of 2004 (WFTRA) amended section 25B(c)(2)(B) to reflect the new placement of the Code's definition of student. Separately, Section 102(d)(1) of the American Job Creation Act of 2004 (AJCA) amended the definition of modified adjusted gross income in section 135(c)(4)(A). Other amendments stemming from the WFTRA and the AJCA are discussed along with discussion of recent cases and rulings.
ISSN:0040-005X
2329-6089