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Full-Text Articles in Taxation-Federal
The Quickly--Evolving Tax Filing Status For Same-Gender Couples, John Treu
The Quickly--Evolving Tax Filing Status For Same-Gender Couples, John Treu
John S. Treu
Discusses the evolving law regarding federal income tax filing status for same-gender couples.
No Thanks, Uncle Sam, You Can Keep Your Tax Break, James Edward Maule
No Thanks, Uncle Sam, You Can Keep Your Tax Break, James Edward Maule
James Edward Maule
This article addresses the question of whether income tax deductions are mandatory, or may be waived by the taxpayer when doing so generates a tax or non-tax benefit. What little authority exists suggests that deductions are optional except in two specific instances related to the computation of net earnings from self-employment. The increasing number of taxpayers subject to the alternative minimum tax, the amount of which can be reduced in many instances by foregoing deductions, makes it very likely that the question will reach the courts in the near future. This article concludes that aside from the two specific instances …