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 |
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1.–5. rezultāts no 70.
... loss and deduction . These rules are designed to provide taxpayers with a degree of certainty as to what their tax liability will be if they undertake a particular course of action . They also tend to ensure that different taxpayers ...
... loss by owning Treasury bills ) ; Sheldon v . Commissioner , 94 T.C. 738 , 768 ( 1990 ) ( stating that " potential for gain ... is infinitesimally nominal and vastly insignificant when considered in comparison with the claimed ...
... losses , and any listed transaction . Reasons for Change Recent tax avoidance transactions have relied upon the interaction of highly technical tax law provisions to produce tax consequences not contemplated by the Congress . When ...
... loss , and ( b ) tax benefits would result from differing tax treatment of the positions ; A transaction which is structured to result in a disparity between basis and fair market value which creates or increases a loss or reduces a ...
... losses , and any listed transaction . Reasons for Change Recent tax avoidance transactions have relied upon the interaction of highly technical tax law provisions to produce tax consequences not contemplated by the Congress . When ...