Unmarried taxpayers who are not active participants in a pension plan are allowed to deduct their entire contribution to an IRA regardless of the amount of their adjusted gross income.()

A family entity combines the tax－planning aspects of the progressive tax rate structure with the use of the owner's family to minimize the overall tax liability of the entire family.() 点击查看答案&解析

Horizontal equity exists when two similarly situated taxpayers are taxed the same.() 点击查看答案&解析