Minimizing AGI-based deduction limits by shifting family income: big savings possible despite the kiddie tax.: An article from: The Tax Adviser

by Paul L., Jr. Gervais

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1995. The length of the article is 2116 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The "kiddie tax" provisions of IRC section 1(g) enacted in 1986 reduced the tax benefit of shifting income from parent to child, but taxpayers subject to multiple limits on adjusted gross income deductions can still benefit from such income shifting. Section 1(g) taxes children's unearned income to the extent it exceeds $1,300 at the parents' rate. Parents subject to the $25,000 passive loss phaseout or limitations on itemized deductions and casualty losses are likely to benefit from shifting income to their children.

Citation Details
Title: Minimizing AGI-based deduction limits by shifting family income: big savings possible despite the kiddie tax.
Author: Paul L., Jr. Gervais
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n6 Page: 323(4)

Distributed by Thomson Gale

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