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Author: Samuel Coleman Thompson (Jr.) Publisher: ISBN: 9781611631753 Category : Business enterprises Languages : en Pages : 0
Book Description
To view or download the 2018 Supplement to this book, click here. This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.
Author: Samuel Coleman Thompson (Jr.) Publisher: ISBN: 9781611631753 Category : Business enterprises Languages : en Pages : 0
Book Description
To view or download the 2018 Supplement to this book, click here. This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.
Author: Bob Kerrey Publisher: DIANE Publishing ISBN: 0788143395 Category : Languages : en Pages : 209
Book Description
It has been over 40 years since Congress and the President have considered significant reforms to the IRS. With this report, once again there is an opportunity to overhaul the IRS and transform it into an efficient, modern, and responsive agency. Presents an integrated approach to changes geared toward making the IRS more user friendly by addressing: congressional oversight, executive branch governance, IRS management and budget; workforce and culture; IRS strategic objectives: customer service, compliance, and efficiency gains; modernization; electronic filing; tax law simplification; taxpayer rights; and financial accountability.
Author: Anne E. Moran Publisher: ISBN: 9781558718449 Category : Corporations Languages : en Pages :
Book Description
" ... 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: Cheryl D. Block Publisher: ISBN: 9780735588721 Category : Corporations Languages : en Pages : 0
Book Description
Examples and& Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block's thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: a logical cradle-to-grave organization modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations numerous diagrams that illustrate the complexities and relational aspects of corporate transactions practical skill development that will enable students to identify the details that really matter in the larger context Examples & Explanations that test students' understanding and provide an opportunity to apply what they have learned in each chapter a modular chapter structure that easily adapts to different teaching approaches Updated throughout, the Fourth Edition features: updated text, examples, and explanations that reflect new legislation, regulations, and rulings since publication of the Third Edition examples in Chapters 2, 3 and 11 selected coverage of Subchapter S integrated into Chapter 2 expanded coverage of capital structure planning coverage of OID, original issue discount coverage of section 362(e), regarding loss limitation rules Students who use Examples and& Explanations: Corporate Taxation agree: the combination of the author's singular clarity and the Examples and& Explanations problem format gets five stars.
Author: The Law The Law Library Publisher: Createspace Independent Publishing Platform ISBN: 9781729724545 Category : Languages : en Pages : 62
Book Description
Recognition and Deferral of Section 987 Gain or Loss (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Recognition and Deferral of Section 987 Gain or Loss (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations under section 987 of the Internal Revenue Code (Code) relating to the recognition and deferral of foreign currency gain or loss under section 987 with respect to a qualified business unit (QBU) in connection with certain QBU terminations and certain other transactions involving partnerships. This document also contains temporary regulations under section 987 providing: an annual deemed termination election for a section 987 QBU; an elective method, available to taxpayers that make the annual deemed termination election, for translating all items of income or loss with respect to a section 987 QBU at the yearly average exchange rate; rules regarding the treatment of section 988 transactions of a section 987 QBU; rules regarding QBUs with the U.S. dollar as their functional currency; rules regarding combinations and separations of section 987 QBUs; rules regarding the translation of income used to pay creditable foreign income taxes; and rules regarding the allocation of assets and liabilities of certain partnerships for purposes of section 987. Finally, this document contains temporary regulations under section 988 requiring the deferral of certain section 988 loss that arises with respect to related-party loans. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. In addition, in the Rules and Regulations section of this issue of the Federal Register, final regulations are being issued under section 987 to provide general guidance under section 987 regarding the determination of the taxable income or loss of a taxpayer with respect to a QBU. This book contains: - The complete text of the Recognition and Deferral of Section 987 Gain or Loss (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
Author: The Law The Law Library Publisher: Createspace Independent Publishing Platform ISBN: 9781727866193 Category : Languages : en Pages : 26
Book Description
National Television Multiple Ownership Rule (US Federal Communications Commission Regulation) (FCC) (2018 Edition) The Law Library presents the complete text of the National Television Multiple Ownership Rule (US Federal Communications Commission Regulation) (FCC) (2018 Edition). Updated as of May 29, 2018 This document eliminates the UHF discount from the calculation of the national television audience reach cap because it is no longer justified due to the transition to digital television. The discount attributes television stations broadcasting in the UHF spectrum with only 50 percent of the television households in their Designated Market Areas (DMAs). To avoid imposing undue harm on existing broadcast television station groups that exceed the national audience reach cap without the benefit of the UHF discount, this Report and Order grandfathers combinations: In existence on September 26, 2013 (Grandfather Date), the release date of the Notice of Proposed Rulemaking (NPRM) in this proceeding; created by a transaction that had received Commission approval on or before the Grandfather Date; and proposed in applications pending before the Commission on the Grandfather Date. This book contains: - The complete text of the National Television Multiple Ownership Rule (US Federal Communications Commission Regulation) (FCC) (2018 Edition) - A table of contents with the page number of each section
Author: Samuel Coleman Thompson (Jr.)
Author: Samuel Coleman Thompson (Jr.)
Author: Bob Kerrey
Author: Anne E. Moran
Author: Cheryl D. Block
Author: The Law The Law Library
Author: Bruce J. Oreck
Author: The Law The Law Library
Author: David L. Raish