Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 32,59 MB
Release : 1996-08-23
Category : Business & Economics
ISBN : 9781557755872
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Donald A. Frederick
Publisher :
Page : 108 pages
File Size : 46,33 MB
Release : 1993
Category : Agricultural industries
ISBN :
Author : Deborah H. Schenk
Publisher : Law Journal Press
Page : 858 pages
File Size : 45,3 MB
Release : 2017-09-28
Category : Business & Economics
ISBN : 9781588520333
The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations.
Author : Albert L. Grasso
Publisher :
Page : pages
File Size : 31,63 MB
Release : 1993-08-01
Category :
ISBN : 9781564333131
Author :
Publisher :
Page : 12 pages
File Size : 27,11 MB
Release : 1988
Category : Income tax
ISBN :
Author : Sydney S. Traum
Publisher : Wolters Kluwer
Page : 824 pages
File Size : 15,68 MB
Release : 2008-12-17
Category : Law
ISBN : 0735581517
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
Author : Neil deMause
Publisher : U of Nebraska Press
Page : 479 pages
File Size : 15,78 MB
Release : 2015-03
Category : Architecture
ISBN : 0803285485
Author : Glenn R. Carrington
Publisher :
Page : pages
File Size : 36,29 MB
Release : 2021-11-23
Category :
ISBN : 9780808056607
There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets.
Author : Anne E. Moran
Publisher :
Page : pages
File Size : 13,54 MB
Release :
Category : Corporations
ISBN : 9781558718449
" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
Author : Karen J. Atkinson
Publisher :
Page : pages
File Size : 24,64 MB
Release : 2009
Category : Indian business enterprises
ISBN : 9780692057650
A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.
