|
Early Attempts at Income Taxation |
101 |
|
The Present Income Tax Law |
102 |
|
Introduction - General Principles –
Definitions |
103 |
|
Classification of Taxpayers |
104 |
|
Purpose of the Income Tax Return - Withholding
and Estimated Tax |
105 |
|
Accounting Period -The Taxable Year |
106 |
|
Accounting Methods |
107 |
|
The Cash Basis |
108 |
|
The Accrual Basis |
109 |
|
Change in Accounting Method |
110 |
|
When to File the Income Tax Return |
111 |
|
Penalties |
112 |
|
Installment Payment of Tax |
112A |
|
Where and How To File Manual and Electronic
Filing |
113 |
|
Who Must File a Return |
114 |
|
Joint Return of Husband & Wife |
115 |
|
Separate Return of Husband & Wife |
116 |
|
Who is considered as "Married"? |
117 |
|
Special Provision for Married Persons Living
Apart |
118 |
|
Minors |
119 |
|
The Tax Return Forms and Schedules |
120 |
|
Payment of the Tax |
121 |
|
Section II |
|
| Introduction |
122 |
| Gross Income |
123 |
| Deductions from Gross Income |
124 |
| Adjusted Gross Income |
125 |
| Deductions from Adjusted Gross Income |
126 |
| Taxable Income |
127 |
| Tax Credits |
128 |
| The Filing Requirements for Special Taxpayers |
129 |
