Standard Deduction and Personal/Dependency Amounts for Children 14 & Over or Students.

Discusses interrelationship between the personal/dependency exemption and standard deductions; and summarizes dependency and personal exemption requirements for children age 14 and over, including full-time students, under the Tax Reform Act of 1986 and the Taxpayer Relief Act of 1997.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2000.
Series:	U.S. Congressional Research.
Subjects:	Children. Students. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Discusses interrelationship between the personal/dependency exemption and standard deductions; and summarizes dependency and personal exemption requirements for children age 14 and over, including full-time students, under the Tax Reform Act of 1986 and the Taxpayer Relief Act of 1997.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.