The Tax Code Podcast

Ep 6: IRC § 1: Tax Imposed


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IRC § 1: Tax Imposed. Topics discussed include liability for couple filing jointly, the code's bias towards married couples, and what happens when a child earns money.

Citations

  • IRC § 1
  • Ebeling v Commr, TC Memo 1994-277 (1994)
  • [affd without published opinion 76 F3d 385 (9th Cir 1996)].
  • ...more
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