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Recent Developments in Individual Taxation
The Tax Adviser (2008)
  • Annette M. Nellen, San Jose State University
  • E. Cook
  • J. Horn
  • M. Musacchio
The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.
Publication Date
February, 2008
Publisher Statement
Copyright © 2008 American Insitute of CPAs.
Citation Information
Annette M. Nellen, E. Cook, J. Horn and M. Musacchio. "Recent Developments in Individual Taxation" The Tax Adviser Vol. 39 Iss. 2 (2008)
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