Options to Improve Tax Compliance and Reform Tax ExpendituresU.S. Government Printing Office, 2005 - 430 lappuses NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last |
No grāmatas satura
1.–5. rezultāts no 95.
... Assets of Charities ( secs . 501 , 507 , 4941 , and 4958 ) 230 C. Tax Involvement by Exempt Organizations in Tax - Shelter Transactions ( secs . 6011 and 6707A ) ............ 247 D. Reform Intermediate Sanctions and Extend Certain ...
... asset any portion of which would not be recognized for Federal income tax purposes if the asset were sold at fair market value by the taxpayer ( or a related person ) ; A transaction which is structured to result in income for Federal ...
... asset or liability ) moves in a circular manner , such that the taxpayer's or another party's apparent financial outlay is largely protected from risk and is reasonably expected to be returned to that party or a related party when the ...
... asset loses value with a resulting disparity between basis and fair market value would not be covered since , without more , this alone is not a transaction " structured to result " in a disparity between basis and fair market value ...
... asset any portion of which would not be recognized if the asset were sold at fair market value by the taxpayer or a related person The third type of applicable transaction is one that is structured to create or increase a gain in any asset ...