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Minor Children's Income : Effect of the Tax Reform Act of 1986.

Summarizes provisions of the Tax Reform Act of 1986 affecting minor children's income, consisting of changes in the personal exemption, standard deduction, filing requirements, and tax treatment of grantor trusts and the unearned income of children under age 14.

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], 1987.
Series:U.S. Congressional Research.
Subjects:
Children.
Income.
Tax incentives.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Summarizes provisions of the Tax Reform Act of 1986 affecting minor children's income, consisting of changes in the personal exemption, standard deduction, filing requirements, and tax treatment of grantor trusts and the unearned income of children under age 14.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.