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Business Income

 Components of Tax Practice

 Filing Requirement

 Retirement Benefits

 Taxation Principle

 Unearned Income
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  • What is Taxation?
    A means by which governments finance their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to e...
  • Taxation Principle
    Basic concepts by which a government is meant to be guided in designing and implementing an equitable taxation regime. These include: Ade...
  • Unearned Income
    Unearned Income -An individual's income derived from means other than the provision of personal efforts (Salaries), such as that  deriv...
  • What Does Business Income Mean?
    What Does Business Income Mean? Any income that is realized as a result of business activity. Business income is a type of earned income, ...
  • Principal Place of Abode
    (Principal Residence) The place that an individual considered to be his permanent home. A person's abode does not change when he is temp...
  • Capital Gain
    The gain from the sale or exchange of a capital assets; such as stock or real estate. The gain is the difference between a selling price exc...
  • Full Time Student
    An individual who is enrolled in a school for the number of hours or courses considered by the school to be full-time. School includes eleme...
  • Retirement
    Everyone wants a financially secure retirement, and most people take some steps to provide for their later years. Almost all employed and se...
  • Interest Penalty on Early Withdrawal of Savings
    Interest Penalty on Early Withdrawal of Savings If money in a time savings (such as a certificate of deposit) is withdrawn before maturit...
  • Alimony
    Alimony is a payment made to a person by court decree as a result of divorce or separation. If the taxpayer is receiving taxable alimony, i...

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