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 100.
... Transaction Rules for Individual Retirement Arrangements ( " IRAS " ) to Reduce Tax Shelter Transactions ( sec . 4975 ) ............... .... 133 H. Repeal Pick - Up Rules for Employee Contributions to State or Local Governmental ...
... Transaction Rules for Individual Retirement Arrangements ( " IRAS " ) to Reduce Tax Shelter Transactions ( sec . 4975 ) .. H. Repeal Pick - Up Rules for Employee Contributions to State or Local Governmental Retirement Plans ( sec . 414 ...
... transactions , notwithstanding that the transaction may satisfy the literal requirements of a specific tax provision . The common - law doctrines are not entirely distinguishable , and their application to a given set of facts is often ...
... transaction to serve some useful nontax purpose . In making this determination , some courts have bifurcated a transaction in which independent activities with nontax objectives have been combined with an unrelated item having only tax ...
... transactions lacked profit potential.48 In addition , some courts have applied the economic substance doctrine to disallow tax benefits in transactions in which a taxpayer was exposed to risk and the transaction had a profit potential ...