Innocent spouse relief
By: by Karen B. Brown.
Series: Tax management portfolios -- 645.
Publisher: Tax Management Inc.
Published: 2005
Place of publication: [Washington, D.C.]
Language: eng
Subjects: Husband and wife -- Taxation -- United States; Income tax -- Joint returns -- United States; Correality and solidarity -- United States
Description: " ... examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The portfolio describes in detail the three avenues of innocent spouse relief under the current rules effective post-July 22, 1998. It also analyzes the pre-July 23, 1998 provisions which afforded more limited innocent spouse relief ..."--Publisher description.
Notes: Includes bibliographical references.