MARC details
| 000 -LEADER |
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| fixed length control field |
04925cam a2200589 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
on1100419359 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220712090601.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cnu|||unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190507s2019 nyua ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
N$T |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
N$T |
| Modifying agency |
N$T |
| -- |
EBLCP |
| -- |
OCLCF |
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UKAHL |
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OCLCQ |
| -- |
OCLCO |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781536155518 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
1536155519 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9781536155501 |
| 029 1# - (OCLC) |
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| OCLC library identifier |
AU@ |
| System control number |
000065353332 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)1100419359 |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ4653.C73 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
068000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.7305/237 |
| Edition number |
23 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 245 02 - TITLE STATEMENT |
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| Title |
A closer look at tax credits / |
| Statement of responsibility, etc |
Jacquelyn Ward, editor. |
| 264 #1 - |
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| -- |
New York : |
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SNOVA, |
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[2019] |
| 264 #4 - |
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©2019 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource : |
| Other physical details |
illustrations (some color) |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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| -- |
computer |
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c |
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rdamedia |
| 338 ## - |
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| -- |
online resource |
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cr |
| -- |
rdacarrier |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Financial institutions and services |
| 588 0# - |
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| -- |
Online resource; title from PDF title page (EBSCO, viewed May 8, 2019). |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Intro; Contents; Preface; Chapter 1; The Child Tax Credit: Current Law(; Abstract; Introduction; Current Law; Detailed Overview of Current Credit; Maximum Credit per Child; Maximum Additional Child Tax Credit (ACTC) per Child, the Refundability Threshold and Refundability Rate; The Phaseout Threshold and Phaseout Rate; Definition of a Qualifying Child; ID Requirements to Claim the Child Tax Credit; Disallowance of the Credit Due to Fraud or Reckless Disregard of the Rules; Data on the Child Tax Credit; Total Child Tax Credit Dollars, 1998-2015; Total Child Tax Credit Dollars by Income Level |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Share of Taxpayers with Children Receiving the Child Tax CreditAverage Child Tax Credit Amount; Chapter 2; Child and Dependent Care Tax Benefits: How They Work and Who Receives Them(; Abstract; Introduction; Child and Dependent Care Tax Credit; Eligibility for the Credit; Qualifying Expenses; In-Home Care Expenses; Out-of-Home Care Expenses; Rules Regarding Payments Made to Relatives Who Provide Care; Care Provider ID Test; Qualifying Individual; Earned Income Test; Filing Status; Calculating the Credit Amount; Limitations Based on Earned Income |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Deemed Income in Cases Where an Individual is Incapable of Self-Care or a Full-Time StudentExclusion for Employer-Sponsored Child and Dependent Care Benefits; Interaction between the CDCTC and Exclusion for Employer-Sponsored Child and Dependent Care; Data on the CDCTC; Income Level of CDCTC Claimants/Average Credit Amount; Average Credit Amount over Time; Types of Qualifying Individuals Claimed for the Credit; Percentage of Taxpayers with Children Who Claim the CDCTC; Data on the Exclusion of Employer-Sponsored Child and Dependent Care |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Appendix. What Is a "Dependent" for the Purposes of the Personal Exemption?Chapter 3; The Child and Dependent Care Credit: Impact of Selected Policy Options(; Abstract; Introduction; Overview of the CDCTC; Data Methods and Concepts; Key Terms Used in this Chapter; Selected Characteristics of CDCTC Recipients; Income/Earnings; Number of Children; Marital and Earnings Status; Child Care Expenses; Selected Policy Options; What Is the Impact of Making the Credit Refundable?; What Is the Impact of Converting the Credit to a Deduction?; What Is the Impact of Changing the Credit Rate? |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
What Is the Impact of Increasing the Amount of Qualifying Expenses?Conclusion; Appendix A. Policy Simulation Models; Federal Income Tax Calculator; TRIM3 Microsimulation Model; The Annual Social and Economic (ASEC) Supplement to the Current Population Survey; TRIM3 Microsimulation Model; Appendix B. Assumptions and Caveats of Analysis; Chapter 4; Adoption Tax Benefits: An Overview(; Abstract; Introduction; Brief Overview of Adoption in the United States; Number of Adoptions; Recent Trends in Number of Adoptions by Adoption Type; Costs of Adoption; The Adoption Tax Credit |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] |
EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Tax credits |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
974630 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Crédit d'impôt |
| Geographic subdivision |
États-Unis. |
| 9 (RLIN) |
974632 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Military. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
851700 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax credits. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01143735 |
| 9 (RLIN) |
373812 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
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| Geographic name |
United States. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ward, Jacquelyn, |
| Relator term |
editor. |
| 9 (RLIN) |
1231471 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
Financial institutions and services. |
| 9 (RLIN) |
630484 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2118122">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2118122</a> |
| 938 ## - |
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Askews and Holts Library Services |
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ASKH |
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AH36298757 |
| 938 ## - |
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ProQuest Ebook Central |
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EBLB |
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EBL5769797 |
| 938 ## - |
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EBSCOhost |
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EBSC |
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2118122 |
| 994 ## - |
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92 |
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INOPJ |
