Detail Smart Education Tax Moves   Oleh:  West, Ron Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 3 (Sep. 2002), page 81-90. Topik: EDUCATION; smart education; tax moves Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As the cost of a college education remains high, Congress continued to expand and improve education tax incentives in the Economic Growth and Tax Relief Reconciliation Act of 2001. The importance of education in the act is demonstrated by the large number of provisions, some of which provide tax breaks for savings toward future education while others help parents pay current costs. The changes automatically expire after December 31, 2010, unless Congress acts before then to renew and extend them or to amend existing provisions. This article focuses on explaining the education - related changes as well as planning strategies CPA s can discuss with their clients. As in the past, the differing limitations, definitions and interactions of these provisions, along with the education benefits already in the Internal Revenue Code, make tax planning complicated. It is more important than ever for CPA s to carefully analyze and evaluate which of the education tax benefits discussed below their clients should use in a particular situation. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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