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Income averaging: Planning options for eligible taxpayers
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Important developments in federal income taxation
(State Bar of South Dakota Committee on Continuing Legal Education, 2010)
This outline covers significant developments in federal income taxation along with a few other related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive ...