Taxation.IncomeTax.TaxFreeCovenantBondsSource:ColumbiaLawReview,Vol.25,No.4(Apr.,1925),pp.506-507Publishedby:ColumbiaLawReviewAssociation,Inc...
Thus, the trustee apparently need not be required to make distri- butions either currently incomewithout adverse tax conse- quences through the judicious choice of trustees or other Of thestandard deduction amount, $300 is allocated against the child's unearned income andNitsche, James A...
Income Taxation - Incorporated Professional Group Treated as a Corporation for Federal Tax PurposesCORPORATION FOR FEDERAL TAX PURPOSES.-On November 1, 1965, taxpayer, an attorney, became owner of 10 per cent of the stock in the incorporated'law firm for which he worked. Subsequently he filed a...
Differences in company tax systems across jurisdictions may have various effects on the allocation of resources over time and space. They may affect the decision on where to undertake capital outlays and the form which these should take. Companies may decide to construct and assemble various componen...
(2010). Dual Income Taxation and Developing Countries. Columbia Journal of Tax Law. 174-217. Recuperado de http://www. columbiataxjournal.org/wp-content/ uploads/2010/05/5-Bird-Zolt.pdfDual Income Taxation and Developing Countries. Bird, R. M,E. M Zolt. Columbia Journal of Tax Law . ...
Taxation in a Low-income Economy 2024 pdf epub mobi 电子书 图书描述 This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, bu...
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Other information: (1) HCWP will apply any provision which reduces its liability for income tax, without incurring penalties. (2) The Commissioner for SARS permits any qualifying asset for wear and tear to be written off over five years in terms of Binding General Ruling 7. (3) You should...
(2) The Hong Kong tax implications, if any, to Newco in respect of the income earned from licensing the Type B designs to customers in Hong Kong and Mainland China. (3) The Hong Kong tax implications, if any, to Newco in respect of the profits arising from a subsequent disposal of ...
While the individual must ultimately be the object of taxation, the relationship between the individual and" his" income is often far from clear. Frequently this obscurity is the result of deliberate devices to foil the tax collector, but more often it is the result of legalKlein, William A...