Question

In some foreign countries, the tax law specifically designates the types of income items that are includible in gross income. How does this approach compare with the U.S. Internal Revenue Code (§ 61)? What is a major advantage to the approach used in the U.S. tax law?

Answer 1

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No.	Particulars	Classification
105.	A son lives with taxpayer and earns $3,000.	(c).  either a qualifying child or a qualifying relative.
106.	A daughter who does not live with taxpayer.	(b).qualifying relative.
107.	A granddaughter-----------------not a full-time student.	(d). neither a qualifying child nor a qualifying relative.
108.	An uncle who lives with taxpayer.	(b). a qualifying relative.
109.	A nephew who lives with taxpayer.	(c). Could be either a qualifying child or a qualifying relative.
110.	A niece who lives with taxpayer------- a full-time student.	(a). Could be a qualifying child.
111.	A half-brother who lives with taxpayer.	(c).  either a qualifying child or a qualifying relative.
112.	A cousin who does not live with taxpayer.	(d). neither a qualifying child nor a qualifying relative.
113.	A stepdaughter who does not live with taxpayer.	(b). a qualifying relative.
114.	A daughter-in-law who lives with taxpayer.	(b). a qualifying relative.
115.	A family friend supported by and lives with the taxpayer.	(b). a qualifying relative.
116.	An ex-husband (divorced last year) who lives with taxpayer.	(b) a qualifying relative.