Explain the purpose of the disabled access credit, and identify several examples of the type of structural changes to a building that qualify for the credit.

Is the earned income credit a form of negative income tax? Why or why not?

Mark and Lisa are approaching an exciting time in their lives as their oldest son, Austin, graduates from high school and moves on to college. What are some of the tax issues Mark and Lisa should consider as they think about paying for Austins college education?

Elaborate rules exist that require employers to prepay various types of Federal taxes. Summarize the major issues that an employer must resolve if it is to comply with the requirements.