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Keywords: earned income
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Journal Articles
Income from Student Inventions and the Kiddie Tax
Available to Purchase
The ATA Journal of Legal Tax Research (2012) 10 (2): 1–13.
Published: 01 August 2012
... to accomplish so that those affected by it could plan accordingly. 2012 kiddie tax student invention patent legislative design earned income unearned income The kiddie tax operates as a form of alternative minimum tax. It is levied as an additional layer of income tax on young taxpayers...