Law and Regulation of Tax Professionals

Law and Regulation of Tax Professionals PDF Author: Julian Hickey
Publisher: Bloomsbury Publishing
ISBN: 1526506211
Category : Law
Languages : en
Pages : 623

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Book Description
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.

Law and Regulation of Tax Professionals

Law and Regulation of Tax Professionals PDF Author: Julian Hickey
Publisher: Bloomsbury Publishing
ISBN: 152650622X
Category : Law
Languages : en
Pages : 625

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Book Description
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.

Law and Regulation of Tax Professionals

Law and Regulation of Tax Professionals PDF Author: Julian J. B. Hickey
Publisher:
ISBN: 9781526506238
Category : Electronic books
Languages : en
Pages : 572

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Book Description
"Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters."--

Law and Regulation of Tax Professionals

Law and Regulation of Tax Professionals PDF Author: Julian Hickey
Publisher: Bloomsbury Publishing
ISBN: 1526506211
Category : Law
Languages : en
Pages : 623

Get Book

Book Description
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.

Income Tax Regulations, Summer 2023 Edition

Income Tax Regulations, Summer 2023 Edition PDF Author: Cch Tax Law
Publisher:
ISBN: 9780808059165
Category :
Languages : en
Pages : 0

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Book Description
The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: * Full-text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. * All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regulations. This new edition will include all income tax regulations issued through June 7, 2023, and will be available for shipping in July 2023. * Helpful finding devices such as: -- Topical Index to final, temporary and proposed regulations -- Table of Irregularly Numbered Regulations that includes a summary description of such Regulations and their page number -- Table of Public Laws by number and title -- Table of Regulations that do not reflect changes made by recently enacted public laws -- Proposed Regulation Preamble finder -- Table of how to locate and identify Regulations.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1508

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Book Description


Regulation of Tax Practice

Regulation of Tax Practice PDF Author: Linda Galler
Publisher:
ISBN: 9781632815606
Category : Legal ethics
Languages : en
Pages : 0

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Book Description
This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS's authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.

Oil and Gas: Federal Income Taxation (2024)

Oil and Gas: Federal Income Taxation (2024) PDF Author: Cch Tax Law
Publisher:
ISBN: 9780808058977
Category :
Languages : en
Pages : 0

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Book Description
The natural resources industry can be a difficult area of tax practice, even for seasoned CPAs. Individuals working in this field must be well-versed in challenging taxation aspects, with themes ranging from the acquisition of mineral rights to the production of minerals. However, with regular study of the most current materials, practitioners can be confident they have the tools they need to properly represent clients in compliance with the United States federal income tax system. As a comprehensive taxation resource, Wolters Kluwer offers books like Oil and Gas: Federal Income Taxation (2024), which enables tax professionals to stay sharp in this area of practice. Summary of Contents Written by the experienced editorial staff at Wolters Kluwer, Oil and Gas: Federal Income Taxation (2024) is comprised of the most up-to-date information, supporting tax professionals in this niche industry. This single-volume text provides a comprehensive look into the tax laws of the oil and gas industry. The contents of this book cover recently instituted developments since the previous publication, including: New legislation Regulatory updates Judicial changes This foundation is dissected over six sections of reference, including Introduction to Oil and Gas Taxation, Acquisition of Interests, The Exploration Period, The Production Period, Dispositions, and Other Areas. Throughout these six categories, readers will be instructed on a variety of the technical facets of oil and gas taxation, including: Accounting methods, economic concerns, royalties, and working or operating mineral interest Purchase and lease preparations, as well as gross and taxable income from property Production payments and net profits arrangements Expenses for geological and/or geophysical items Intangible drilling and development costs Sharing arrangements and carried interests Depletion or depreciation Unitizations, interest disposition, and nontaxable exchanges Ownership types, abandonments and losses, and alternative minimum tax Nonconventional fuel credit and internal provisions Features of Oil and Gas: Federal Income Taxation (2024) A particular benefit of this handbook is the innovative style in which it is written. The layout begins with an immersive introduction to the nature of oil and gas reserves. This coverage allows readers to refresh on certain topics and gain a deeper understanding of the industry as a whole. Subsequent material is organized sequentially so that readers can follow the path of normal industry events for emerging oil and gas reserves. An included index is arranged by topic, allowing readers to quickly pinpoint the subject in question with the additional aid of a meticulous Table of Cases and Rulings Lists. Throughout the book, readers will be assisted through planning and strategy approaches designed to promote an integrated understanding of topics. References are additionally available through the full text, allowing for greater analysis of corresponding code and regulation sections, IRS court rulings, and more. The inclusion of such authorities provides readers with convenient, trustworthy resources for further research. Authoritative Resources by Wolters Kluwer Whether you're looking into tax or legal work in natural resources or a current professional in the field, Oil and Gas: Federal Income Taxation (2024) can help you stay informed. Contact us today for more information about our authoritative CCH(R) Publications and nationally accredited continuing professional education (CPE) programs.

Income Tax Regulations (Winter 2017 Edition), December 2016

Income Tax Regulations (Winter 2017 Edition), December 2016 PDF Author: Cch Tax Law
Publisher:
ISBN: 9780808043683
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
The standard reference for tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

Income Tax Regulations, Summer 2015 Edition

Income Tax Regulations, Summer 2015 Edition PDF Author: CCH Tax Law
Publisher: Cch
ISBN: 9780808041504
Category : Business & Economics
Languages : en
Pages :

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Book Description
The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: * Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. * All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. * Helpful finding devices such as: -- Topical Index to final, temporary and proposed regulations -- Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number -- Table of Public Laws by number and title -- Table of Regulations that do not reflect changes made by recently enacted public laws -- Proposed Reg Preamble finder -- Table of how to locate and identify Regulations. This new edition will include all income tax regulations issued through May 1, 2015 and will be available for shipping in June, 2015.

CPA Taxation and Regulation (REG)

CPA Taxation and Regulation (REG) PDF Author: Azhar Ul Haque Sario
Publisher: Azhar UL Haque Sario
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
The book, 'CPA Taxation and Regulation (REG)', is a comprehensive guidebook aimed to simplify the complex dynamics of the taxation and regulation sector for your benefit. Packed with years of industry insight, up-to-date decisions, and practical applications, it serves as an essential go-to tool for every accounting professional aspiring to become a Certified Public Accountant (CPA). The book starts strong, dealing with professional ethics, duties, and taxes under Area I. It drafts a roadmap to understand the depth of responsibilities in the CPA profession while interpreting tax laws for businesses and individuals. Following this, it delves into the intricate roots of Business Law in Area II. Here, you can expect a user-friendly exploration of the legal and statutory frameworks surrounding various businesses, partnerships, and corporate enterprises' transactions. The deeper complexities of Federal Taxation around property transactions are introduced through Area III. It covers the nitty-gritty of various property-related taxation types, casting light on deductions, gain or loss concepts, nontaxable exchanges, etc. Area IV campaigns towards making the enigmatic notion of Federal Taxation as applicable to individuals more comprehensible. It's outlined keeping modern American tax preparation needs in mind, addressing how to optimise tax payments or refunds for several situations that a qualified CPA might encounter. Next, Area V enhances understanding Federal Taxation around different entities. The write-ups in this section seamlessly combine legislation with case perspectives to illustrate partnerships, corporations, S corporations, trusts, estates, non profit organizations etc. Therefore, this book systematically takes you on an expedition diving deep into the tax law spectrum. It stands not just as a theoretical guide but represents a long-lasting mentorship that prioritises more real-time engagement with these subjects. Potential regulatory obstacles or nuances in business landscape are also demystified. 'Works Cited' defends the integrity of the details shared, conferring well-founded insights and theoretical vxuriences that mirror academic research standards. Designed purposively in easy English language, this KEY guide on taxation establishes a stance for both new Minds in accounting' fraternity and seasoned professionals alike. It achieves what it sets out to - simplify tax and regulatory comprehension without compromising variations and diverse business niches. In offering an enriching experience 'CPA Taxation and Regulation (REG)' hopes you mentors towards your CPA aspiration and adds value to your career and personal advancement.