In article aspects of granting by the employer to the employee of a standard tax deduction on an income tax on the child of full-time courses, the graduate student, the intern, the student, the cadet aged up to 24 years are considered. The amount of these deductions has been considered, the conditions for obtaining this deduction by the employees of the company have been analyzed, the documents on the basis of which this type of deduction is provided have been disclosed, the peculiarities of the deduction in cases when the child is 24 years old in the current year (the period from which deductions are not provided), the peculiarities of the deduction in case the child is disabled in group I and II have been considered. Practical examples are given.
CORPORATE AND INDIVIDUAL INCOME TAX INTEGRATION IN THE UNITED STATES DURING THE 1990s