Under pre-Act law, under the “kiddie tax” provisions, the net unearned income of a child...

In general, taxpayers can claim a deduction for wagering losses to the extent of wagering...

Under pre-Act law, funds in a Code Sec. 529 college savings account could only be...

A gift tax is imposed on certain lifetime transfers (Code Sec. 2511), and an estate...

Under pre-Act law, individual taxpayers were generally allowed to claim an itemized deduction for uncompensated...

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Code Sec. 83 governs the amount and timing of income inclusion for property, including employer...

A deduction is allowed for the expenses paid during the tax year for the medical...

Under pre-Act law, a taxpayer could claim a child tax credit of up to $1,000...