Showing Results for
- Academic Journals (566)
Search Results
- 566
Academic Journals
- 566
-
From:Statistics of Income. SOI Bulletin (Vol. 29, Issue 3)Gross unrelated business income reported by charitable and other types of tax-exempt organizations increased 4 percent between Tax Years 2005 and 2006. The $11.3 billion in gross unrelated business income reported for...
-
From:Statistics of Income. SOI Bulletin (Vol. 28, Issue 4)Table 12. Number of Business Income Tax Returns, by Size of Business for Income Years, 2000-2006 [1] [All figures are estimates based on samples-number of businesses is in thousands] (1) (2) CORPORATIONS Total 5,045.3...
-
From:Financial Management (Vol. 21, Issue 2) Peer-ReviewedUnder debt-equity financing, the optimal life of an asset increases with the amount of riskless debt used. Also, higher depreciation increases (does not affect) optimal life if asset book value is positive (zero) upon...
-
From:Tax Executive (Vol. 41, Issue 6)State Taxation of Corporations: The Evolving Danger of Attributional Nexus I. Introduction A review of recent business and economic literature reveals a dramatic increase in the quantity and complexity of...
-
From:Tax Executive (Vol. 48, Issue 6)On September, 27, 1996, Tax Executives Institute submitted the following comments to Revenue Canada on the Canadian tax agency's draft protocols for conducting examinations of large-file corporate taxpayers. The...
-
From:Tax Executive (Vol. 67, Issue 1)On September 26,2014, TEI President Mark C, Silbiger submitted a letter to the Canadian Department of Finance setting forth the Institute's recommended revisions to August 29, 2014, draft legislation that will restrict...
-
From:Tax Executive (Vol. 70, Issue 5)Tax jurisdictions around the world are feeling the pressure to update their rules to keep pace with the disruptions brought about by the digitization of the economy. Defining where value is created has become much more...
-
From:The CPA Journal (Vol. 89, Issue 6) Peer-ReviewedOn April 12, Governor Andrew Cuomo signed New York's FY2019/2020 Budget Bill (S. 1509-C, A. 2009-C), allocating $175.5 billion and enacting numerous significant tax and revenue provisions. The bill made changes to...
-
From:National Tax Journal (Vol. 69, Issue 3) Peer-ReviewedThe corporate income tax in the United States is ripe for reform. The statutory tax rate in the United States is now the highest in the world, we no longer have relatively low marginal effective tax rates, and most of...
-
From:Journal of Accountancy (Vol. 205, Issue 5)The Ninth Circuit Court of Appeals affirmed the Tax Court's decision that a cash-method shareholder's forced buyout triggers gain recognition in the year that the buyout payment is received, even if the shareholder...
-
From:Tax Executive (Vol. 58, Issue 3)Corporate tax departments appear to need additional resources from corporate senior management, particularly in the area of information technology, to effectively address tax risk issues in today's Sarbanes-Oxley...
-
From:Tax Executive (Vol. 56, Issue 2)There have been many recent economic and societal changes that directly impact the tax management of a company. The Enron debacle, the Sarbanes-Oxley Act, and the tax shelter frenzy are some of the more publicized...
-
From:Journal of Accountancy (Vol. 198, Issue 6)EXECUTIVE SUMMARY * WITH THE ADDITION OF 1120 AND 1120S FORMS AND schedules in February and August 2004, virtually all corporate taxpayers will be able to file their returns electronically--even complex consolidated...
-
From:Statistics of Income. SOI Bulletin (Vol. 21, Issue 1)Statistics of Income (SOI) data are available in electronic formats and in printed publications. For further information on any of the following products and services, or for answers to questions on the availability of...
-
From:Journal of Accountancy (Vol. 195, Issue 2)IRC section 351 allows a taxpayer to make a tax-free transfer of property to a controlled corporation in exchange for stock. Section 357(c), however, requires the taxpayer to recognize a gain when the liabilities the...
-
From:Tax Executive (Vol. 48, Issue 5)The Tax Executives Institute (TEI), in comments submitted in Aug 1996 on the proposed check-the-box IRC Section 7701 regulations, commends the IRS on the proposals and urges quick issuance of the final rules. TEI...
-
From:Tax Executive (Vol. 68, Issue 6)In the last Congress, tax reformers considered cash flow business taxes, VATs, and integration as part of potential business tax reform. What's the Outlook for Congressional Tax Reform? The second session of the...
-
From:Journal of Accountancy (Vol. 219, Issue 2)The Tax Court did not break up consolidated taxable income and allowed graduated corporate income tax rates for an affiliated group that included a qualified personal service corporation (QPSC) that by itself would have...
-
From:Florida Bar Journal (Vol. 92, Issue 2)Today, many companies use the internet as a distribution channel to offer consumers a variety of digital goods and services. Consumers with smartphones can shop for clothing online or download their favorite flick with...
-
From:Tax Executive (Vol. 68, Issue 6)As the year comes to a close, we have a natural tendency to reflect on the past twelve months. This year has been exciting and challenging. Brexit. Summer Olympics. The U.S. presidential elections. This also has been an...