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.
... treated equally , and encounter the same tax liability , if they carry out the same transaction . From the government's perspective , specific rules generally avoid the need for time- consuming , case - by - case determinations of tax ...
... treated as an applicable transaction under the provision . Less than 45 - day holding period The fifth category of applicable transaction is one in which the taxpayer disposes of property ( other than inventory , receivables , or stock ...
... treated as giving rise to permanent book - tax differences . The Steele transaction involved another party's transfer of assets ( including REMIC residual interests ) with a basis in excess of value to an entity structured as a ...
... treated as a tax - indifferent party with respect to a transaction if the items taken into account with respect to a transaction have no substantial impact on such person's liability under subtitle A. " ( b ) EFFECTIVE DATE .-- The ...
... treated 92 Sec . 25A . The Hope credit generally may not be claimed against a taxpayer's alternative minimum tax liability . However , the credit may be claimed against a taxpayer's alternative minimum tax liability for taxable years ...