Income Tax Treatment of Cooperatives: Handling of losses
Author : Donald A. Frederick
Publisher :
Page : 108 pages
File Size : 33,69 MB
Release : 1993
Category : Agricultural industries
ISBN :
Author : Donald A. Frederick
Publisher :
Page : 108 pages
File Size : 33,69 MB
Release : 1993
Category : Agricultural industries
ISBN :
Author :
Publisher :
Page : 48 pages
File Size : 26,59 MB
Release : 1992
Category : Agricultural laborers
ISBN :
Author : United States
Publisher :
Page : 1146 pages
File Size : 18,38 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 When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law.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 : Antony Ting
Publisher : Cambridge University Press
Page : 339 pages
File Size : 48,64 MB
Release : 2013
Category : Business & Economics
ISBN : 1107033497
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Author :
Publisher :
Page : 12 pages
File Size : 28,93 MB
Release : 1988
Category : Income tax
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 92 pages
File Size : 16,40 MB
Release : 2011-08-03
Category :
ISBN : 9264119221
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 593 pages
File Size : 29,96 MB
Release : 2008
Category : Corporations
ISBN : 9087220286
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Author : Internal Revenue Service
Publisher :
Page : pages
File Size : 15,48 MB
Release : 2013
Category :
ISBN : 9781304114327
Author : CCH New Zealand Ltd
Publisher : CCH New Zealand Limited
Page : 3149 pages
File Size : 24,74 MB
Release : 2013-07-01
Category : Business & Economics
ISBN : 1775470059
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Author : Ross Grantham
Publisher : Hart Publishing
Page : 325 pages
File Size : 27,49 MB
Release : 1998-04-19
Category : Law
ISBN : 1901362833
This book places aspects of company law in a theoretical and historical perspective and considers the issues whivh cause its technicalities.