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 100.
... persons accounts for the largest share of the known tax gap . ' Prior proposals to curb such noncompliance through required withholding by the party making payments to the self - employed person have raised concerns regarding the burden ...
... person engaged in a trade or business generally is required to file information returns for each calendar year for payments of $ 600 or more made in the course of the payor's trade or business . " Special information reporting ...
... person ) ; A transaction which is structured to result in income for Federal income tax purposes to a tax - indifferent party for any period which is materially in excess of any economic income to such party with respect to the ...
... person The third type of applicable transaction is one that is structured to create or increase a gain in any 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 ...
... person not subject to Federal income tax , or any person to whom an item would have no substantial impact on its income tax liability . Examples of persons not subject to Federal income tax include non - U.S . persons , tax- exempt ...