By Kevin Murphy, Mark Higgins
Murphy and Higgins' suggestions IN FEDERAL TAXATION 2011 bargains scholars a greater solution to study tax Â- via a conceptual method. rather than memorizing the advanced and sometimes intimidating tax codes, rules, exceptions, and skills, this technique offers taxation as a small variety of unifying options. as soon as scholars comprehend those thoughts, they could observe them to quite a lot of tax principles and to simple points of daily fiscal existence. this easy procedure balances tax ideas with the inner profit Code to organize scholars for instant luck on CPA examination tax simulations and of their careers. wide examples relate tax techniques to wide-spread company situations utilizing an attractive dialogue and resolution layout. additionally, Murphy and Higgins' thoughts IN FEDERAL TAXATION 2011 can provide extra workouts than the other textual content of its type for the perform scholars want. every one new replica of this article is packaged with H&R Block At Home(TM) software program, CheckpointÂ® pupil version from Thomson Reuters, and CPA ExcelÂ® to supply your scholars with extra specialist event!
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In contrast, interest income earned on an investment in corporate bonds is taxed. People who operate proprietorships may deduct the cost of providing their employees with group term life insurance but may not deduct the cost of their own group insurance premium. If the proprietor incorporates, the cost of the insurance for both the shareholder-employee (owner) and employees can be Copyright 2011 Cengage Learning, Inc. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.
If a tax rate structure is regressive, the marginal tax rate will be less than the average tax rate as the tax base increases. Note that although the average tax rate and the marginal tax rate both decrease as the tax base increases, the total tax paid will increase. As a result, a person with a low tax base will pay a higher average and a higher marginal rate of tax than will a person with a high tax base. The person with the high tax base will still pay more dollars in total tax. Although a pure regressive tax rate structure (as defined earlier) does not exist in the United States, example 9 illustrates a regressive tax.
However, if the repeal is not extended by Congress, the estate tax will be reinstated for tax years after 2010. Congress is considering extending the estate tax for 2010 at 2009 rates. com/taxation/murphy. This text contains a general discussion of the federal income tax and by itself should not be considered a substitute for the original sources of the tax law. Before making a final decision about a tax issue, you should review the appropriate original source of the tax rule on which you are going to rely.