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.
... result of the withholding requirement . However , the proposal also has a significant revenue effect over the estimating period that is directly related to the expected improvement in tax compliance . 28 National Taxpayer Advocate ...
... result in a meaningful change to the taxpayer's economic position other than a purported reduction in Federal income tax . 39 Courts generally deny claimed tax benefits if the transaction that gives rise to those benefits lacks economic ...
... result , incapable of preventing all unintended consequences . Thus , many courts have long recognized the need to supplement tax rules with anti - tax avoidance standards , such as the economic substance doctrine , in order to assure ...
... 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 gain ; A transaction which is ...
... result , incapable of preventing all unintended consequences . Thus , many courts have long recognized the need to supplement tax rules with anti - tax avoidance standards , such as the economic substance doctrine , in order to assure ...