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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-0

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-1

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-2

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-3

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-4

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-5

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-6

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-7

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-8

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-9

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-10

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-11

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-12

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-13

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-14

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-15

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-16

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-17

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-18

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-19

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-20

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-21

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-22

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-23

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-24

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-25

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-26

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-27

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-28

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-29

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-30

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-31

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-32

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-33

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-34

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-35

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-36

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-37

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-38

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-39

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-40

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-41

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-42

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-43

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-44

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-45

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-46

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-47

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-48

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-49

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-50

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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User name: Meiyu Zheng Book: McGraw-Hill's Taxation of Individuals and Business Entities, 2010 edition Page: 20-51

No part of any book may be reproduced or transmitted by any means without the publisher's prior permission. Use (other than qualified fair use) in violation of the law or Terms of Service is prohibited. Violators will be prosecuted to the full extent of the law.

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