Journal article
Rightful claimant of the child tax credit
Tax notes (Arlington), Vol.95(9), p1373
27 May 2002
Abstract
Issues concerning the child tax credit provision under the Taxpayer Relief Act of 1997 are examined, focusing on an analysis of the tax situation for divorced parents. Topics include arguments for providing the tax incentive to the custodial parent rather than to the one who claims the exemption.
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Details
- Title
- Rightful claimant of the child tax credit
- Creators
- Valrie ChambersAnthony P Curatola
- Publication Details
- Tax notes (Arlington), Vol.95(9), p1373
- Publisher
- Tax Analysts
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Identifiers
- 991020532009004721