IRS Restructuring
Author : United States. Congress. Senate. Committee on Finance
Publisher : DIANE Publishing
Page : 492 pages
File Size : 17,86 MB
Release : 1998
Category : Business & Economics
ISBN :
Author : United States. Congress. Senate. Committee on Finance
Publisher : DIANE Publishing
Page : 492 pages
File Size : 17,86 MB
Release : 1998
Category : Business & Economics
ISBN :
Author : Shelley L. Davis
Publisher : HarperCollins Publishers
Page : 298 pages
File Size : 18,71 MB
Release : 1997
Category : Business & Economics
ISBN : 9780887308291
Inside the secret culture of the IRS.
Author : United States. Internal Revenue Service
Publisher :
Page : 4 pages
File Size : 17,1 MB
Release : 1978
Category : Tax collection
ISBN :
Author : United States. Congress. Senate. Committee on Small Business
Publisher :
Page : 112 pages
File Size : 29,82 MB
Release : 2000
Category : Small business
ISBN :
Author : United States
Publisher :
Page : 1184 pages
File Size : 13,14 MB
Release : 2013
Category : Law
ISBN :
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Author : United States. Internal Revenue Service
Publisher :
Page : 234 pages
File Size : 15,64 MB
Release : 1986
Category : Income tax
ISBN :
Author :
Publisher :
Page : 2 pages
File Size : 17,9 MB
Release : 1991
Category : Tax administration and procedure
ISBN :
Author : William V. Roth, Jr.
Publisher : DIANE Publishing
Page : 489 pages
File Size : 10,30 MB
Release : 1999-09
Category :
ISBN : 0788182560
Hearings on the restructuring of the IRS. Witnesses: Robert Rubin, Sec. of the Treasury; Charles Rossotti, Commissioner of IRS; Margaret Richardson, Donald Alexander, Sheldon Cohen, and Fred Goldberg, Jr.,former Commissioners of IRS; Stefan F. Tucker, chair-elect, section of taxation, Amer. Bar Assoc.; Douglas C. Burnette, Pres., National Soc. of Accountants; Paul Cherecwich, Jr., Internat. Pres., Tax Executives Institute and V.P., taxes and tax counsel, Thiokol Corp.; Michael E. Mares, chair, tax executive committee, Amer. Inst. of CPA's; and Bryan E. Gates, Chair, Fed. Regulatory Subcommittee, Nat. Assoc. of Enrolled Agents.
Author :
Publisher :
Page : 280 pages
File Size : 38,58 MB
Release : 1993
Category : Income tax
ISBN :
Author : Michael I. Sanders
Publisher : John Wiley & Sons
Page : 1472 pages
File Size : 40,18 MB
Release : 2013-09-03
Category : Business & Economics
ISBN : 111842168X
A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.