Section 1706 Internal Revenue Code: Where It Came From and Where It Is Going (Independent Contractor Status for Professional Services)doi:10.1300/J090v20n01_08Dorothy L. Steele JD and CPAJournal of Professional Services Marketing
Focuses on the comments of the Tax Executives Institute (TEI) on pre-regulation conduit rules. Section addition to the Internal Revenue Code by the 1993 Omnibus Budget Reconciliation Act and its implications; Institute's stand on the sco... - 《Tax Executive》 被引量: 0发表: 1994年 ...
This article is an in-depth examination of section 709 of the Internal Revenue Code. Section 709, which was enacted in 1976, prescribed rules for the treatment of organization expenses and syndication expenses of a partnership. I. Introduction II. Case Law Prior to Section 709 ... A. Histori...
INTERNAL REVENUE CODE SECTION 6166: COMMENTS TO TAX COUNSEL FOR THE SENATE FINANCE COMMITTEE 来自 onAcademic 喜欢 0 阅读量: 13 作者: Task Force of the American Bar Association\"s Real Property, Probate and Trust Law Section DOI: 10.2307/20785818 ...
Tax Return Preparer Penalties: The New Rules of Code § 6694, Part 2. The article presents information on the Final Regulations of the New Rules of Code section 6694 related to the U.S. Internal Revenue. The author notes the ... Bernhardt,Brian,C. - 《Probate & Property》 被引量: 0...
CLICKHEREtoreturntothehomepageInternalRevenueCodeSection172(b)(3)Netoperatinglossdeduction.(a)Deductionallowed.Thereshallbeallowedasad..
CLICK HERE to return to the home page Internal Revenue Code Section 132(f)(5)(F)(iii)(II) Certain fringe benefits (f) Qualified transportation fringe. (1) In general. For purposes of this section, the term "qualified transportation fringe" means any of the following provided by an ...
In addition, the multicorporate structure facili-tates the acquisition orRohrbach, William J. JrBaylor L.rev
图书To Amend the Internal Revenue Code of 1986 to Generally Treat Bonds Issued for Section 501 介绍、书评、论坛及推荐
Mark Martin and Thomas Bettge of KPMG in the US describe changes to section 174 of the US Internal Revenue Code and what this may mean for entities that provide contract research and development services to related parties.