Impact of Internal Revenue Code Section 585 upon Commercial Bank Effective Tax Rates and Federal Tax PaymentsIzard, C. DouglasTax Executive
This Note proposes a reform of the operational test for charitable exemption found in 501 (c) (3) of the Internal Revenue Code. Under current law, the oper... WS Blatt - 《Northwestern University Law Review》 被引量: 3发表: 2001年 ...
CLICK HERE to return to the home page Internal Revenue Code Section 50(b)(2) Other special rules (b) Certain property not eligible. No credit shall be determined under this subpart with respect to— (1) Property used outside United States. (A) In general. Except as provided in sub...
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
Section 179 of the U.S.internal revenue codeis an immediate expensedeductionthat business owners can take for purchases ofdepreciablebusiness equipment instead of capitalizing and depreciating the asset over a period of time. The Section 179 deduction can be taken if the piece of equipment is pur...
I examine the effects of Internal Revenue Code Section 162(m), which caps a public company's corporate income tax deduction at $ 1 million per year for amounts paid to each of its top five executives, on CEO compensation level, CEO compensation structure and pay for performance sensitivity....
a The extended discussion of issues under section 103 of the Internal Revenue Code may be of historical interest only in the face of current congressional and administration attacks. ." 关于问题的延长的讨论在国内税收代码的第103部分之下也许仅是历史利益在当前国会和管理攻击面前。 ."[translate]...
美国内地税法 351条
1 英语翻译 Losses in excess of basis-pursuant to internal revenue code(IRC) section 1366,a shareholder in an s corporation may not deduct s corporation losses in excess of their basis in stock and/or debt.each shareholder’s stock basis and debt(loans from shareholders)basis should be compute...