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Keywords: patent
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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
... of the drafter of the kiddie tax was to cover income transferred from a parent's to a child's lower tax rate. Student inventors can employ tax planning strategies to avoid the kiddie tax on earnings from their patents provided they are aware of the kiddie tax provisions. The tax treatment of student inventor...
