| Learning Objectives (See related pages)
Upon completing this chapter, you should be able to:
LO 4-1 | Describe the formula for calculating an individual taxpayer's
taxes payable or refund and generally explain each formula
component.
| LO 4-2 | Explain the requirements for determining a taxpayer's personal
and dependency exemptions.
| LO 4-3 | Determine a taxpayer's filing status.
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