Chapter 1
LO 2. Understand the concepts of average and marginal tax rates as well as a simple income tax formula. LO 3. Understand the components of a Form 1040EZ income tax return. LO 4. Determine tax liability in instances when a Form 1040EZ return is appropriate. LO 5. Understand the types of tax authority and how they interrelate (Appendix A). LO 6. ................
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