tailieunhanh - Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 5: Gross income and exclusions

After completing this chapter, students will be able to: Apply the concept of realization and explain when taxpayers recognize gross income, understand the distinctions between the various sources of income, including income from services and property, apply basic income exclusion provisions to compute gross income. | Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 5: Gross income and exclusions