Description of Possible Options to Increase RevenuesU.S. Government Printing Office, 1987 - 291 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
iii. lappuse
... certain other earnings ..... 4. Treatment of group - term life insurance as wages under FICA ..... 5. Railroad retirement tax proposals . a . Increase in railroad retirement payroll tax ..... b . Partial rail sector financing of vested ...
... certain other earnings ..... 4. Treatment of group - term life insurance as wages under FICA ..... 5. Railroad retirement tax proposals . a . Increase in railroad retirement payroll tax ..... b . Partial rail sector financing of vested ...
iv. lappuse
... certain alcohol fuels . 9. Gas guzzler excise tax 10. Increase Trust Fund excise taxes by an amount to offset implicit general fund contributions ...... 11. Federal Unemployment Tax Act ( FUTA ) provi- sions .... a . Index FUTA wage ...
... certain alcohol fuels . 9. Gas guzzler excise tax 10. Increase Trust Fund excise taxes by an amount to offset implicit general fund contributions ...... 11. Federal Unemployment Tax Act ( FUTA ) provi- sions .... a . Index FUTA wage ...
v. lappuse
... certain special rules relating to ESOPs 124 6. Accounting provisions 128 a . Accrual accounting requirement for large nonfarm businesses ......... 128 b . LIFO method of inventory accounting 130 c . Accounting for long - term contracts ...
... certain special rules relating to ESOPs 124 6. Accounting provisions 128 a . Accrual accounting requirement for large nonfarm businesses ......... 128 b . LIFO method of inventory accounting 130 c . Accounting for long - term contracts ...
vi. lappuse
... of nonprofit insurance providers .... d . Treatment of foreign life insurance compa- nies 228 230 232 e . Minimum tax treatment of mutual life insur- ance companies 234 Page f . Treatment of certain insurance syndicates ....... 236 VI.
... of nonprofit insurance providers .... d . Treatment of foreign life insurance compa- nies 228 230 232 e . Minimum tax treatment of mutual life insur- ance companies 234 Page f . Treatment of certain insurance syndicates ....... 236 VI.
vii. lappuse
... certain insurance syndicates ....... 236 g . Capitalize agents ' commissions ..... 238 14. Capital gains .... 240 a . Like - kind exchanges 240 b . Individual capital gains .. 242 15. Alternative minimum tax 243 16. Natural resources ...
... certain insurance syndicates ....... 236 g . Capitalize agents ' commissions ..... 238 14. Capital gains .... 240 a . Like - kind exchanges 240 b . Individual capital gains .. 242 15. Alternative minimum tax 243 16. Natural resources ...
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Bieži izmantoti vārdi un frāzes
$50 million alcohol fuels allocation allowed alternative minimum tax amount apply assets basis billions of dollars cafeteria plan capital cash cents per gallon Cons Arguments consolidated return corporate level costs crude oil debt deferred distribution earnings and profits economic employees employer-provided equity ESOP estate tax excess excise tax exempt expenses Federal fees fuels taxes Gain of less gasoline gross group-term life insurance imposed income tax increase individual inside buildup insurance companies interest Internal Revenue Service itemized deductions Law Under present less than $50 LIFO loans loss motor fuels paid partners payments percent percentage petroleum Possible Proposals preferred stock Present Law proposal Pros Pros and Cons purchase reduce Repeal Revenue Effect Fiscal rules shareholders subsidiary tax benefits tax credit tax liability tax purposes Tax Reform tax-exempt taxable income taxpayers tion transfers treated treatment Trust Fund U.S. tax wages
Populāri fragmenti
122. lappuse - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...
240. lappuse - No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment...
42. lappuse - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
240. lappuse - Under section 1031 (a), no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
93. lappuse - For purposes of this subsection, the term "personal interest" means any interest allowable as a deduction under this chapter other than— (A) interest paid or accrued on indebtedness incurred or continued in connection with the conduct of a trade or business...
156. lappuse - A special rule limits the use of passive activity losses and credits against portfolio income in the case of closely held corporations.
246. lappuse - An activity generally is treated as passive if the taxpayer does not materially participate in it. A taxpayer is treated as materially participating in an activity only if the taxpayer is involved in the operations of the activity on a basis which is regular, continuous, and substantial.
240. lappuse - The basis reduction first is applied to: (1) property that is similar or related in service or use to the converted property, then (2) to other depreciable property, then (3) to other property.
146. lappuse - Good will has been denned as the probability that "old customers will resort to the old place" without contractual compulsion. Brooks v. CIR, 36 TC 1128, 1133 (1961). The Tax Court was not satisfied that this good will of the partnership was solely due to Mr. Karan's own personal qualifications. This Court will give primary consideration to the conclusions drawn by...
216. lappuse - ... has been designated by the Secretary of State as a country that...