Jobs and Growth Tax Relief Reconciliation Act of 2003

Jobs and Growth Tax Relief Reconciliation Act of 2003 PDF Author:
Publisher: CCH Incorporated
ISBN: 9780808009917
Category : Law
Languages : en
Pages : 212

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Book Description
"Code, committee reports, explanation and analysis of 2003 tax legislation."

Tax Act in Plain English, 2003

Tax Act in Plain English, 2003 PDF Author: Kleinrock (Firm)
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 150

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Book Description


Jobs and Growth Tax Relief Reconciliation Act of 2003

Jobs and Growth Tax Relief Reconciliation Act of 2003 PDF Author:
Publisher: CCH Incorporated
ISBN: 9780808009917
Category : Law
Languages : en
Pages : 212

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Book Description
"Code, committee reports, explanation and analysis of 2003 tax legislation."

Jobs and Growth Tax Relief Reconciliation Act of 2003

Jobs and Growth Tax Relief Reconciliation Act of 2003 PDF Author:
Publisher: CCH Incorporated
ISBN: 9780808009924
Category : Income tax
Languages : en
Pages : 150

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Book Description


Jobs and Reconciliation Tax Act of 2003

Jobs and Reconciliation Tax Act of 2003 PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 94

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Book Description


The 2003 Tax Act

The 2003 Tax Act PDF Author: Institute of Continuing Legal Education (Mich.)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :

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Book Description


Taxing Corporate Income in the 21st Century

Taxing Corporate Income in the 21st Century PDF Author: Alan J. Auerbach
Publisher: Cambridge University Press
ISBN: 1139464515
Category : Business & Economics
Languages : en
Pages : 401

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Book Description
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Description of the Jobs and Growth Reconciliation Tax Act of 2003

Description of the Jobs and Growth Reconciliation Tax Act of 2003 PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 196

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Book Description


Jobs and Growth Tax Relief Reconciliation Act of 2003 Requires Planning for Rate Changes and New Dividend Rules

Jobs and Growth Tax Relief Reconciliation Act of 2003 Requires Planning for Rate Changes and New Dividend Rules PDF Author: James N. Calvin
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
The article reviews those aspects of the 2003 Tax Act of particular importance to investment managers and investment vehicles such as mutual funds and hedge funds. The spread between the highest tax rate on ordinary income and that on net capital gain that existed prior to the Act was approximately 18.6%. That spread has now been increased to 20%. Thus, the motivation to arbitrage the rate differences is only marginally increased by the Act. However, as in all things economic, action occurs at the margins, and the authors expect to see increased interest in holding capital assets for the long-term. With the reduction in the tax on net capital gains, U.S.-based managers of offshore hedge funds may want to reconsider the deferral of future fees through nonqualified deferred compensation arrangements. These fees are taxed as ordinary income, and generally at the highest individual tax rates when paid, and do carry substantial tax rate risk - that is, the risk that tax rates will be substantially higher than 35% when the fee is paid. Thus, these managers may want to consider the tax-efficiency of various fee arrangements. The authors also discuss qualifying dividend income, securities lending and short sales, the investment interest expense deduction, dividends on debt-financed stock, master-feeder structures, variable annuity accounts, and other topics relevant to the recent Act.

Internal Revenue Cumulative Bulletin 2003-3, 2003 Tax Legislation, Text of Laws and Committee Reports

Internal Revenue Cumulative Bulletin 2003-3, 2003 Tax Legislation, Text of Laws and Committee Reports PDF Author: Internal Revenue Service (U S )
Publisher: Government Printing Office
ISBN: 9780160767524
Category : Business & Economics
Languages : en
Pages : 1266

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Book Description
This bulletin presents announcements of official rulings and procedures, treasury decisions, executive orders, tax conventions, legislation, and court decisions. It also contains other items of general interest intended to promote a uniform application of the tax laws.

Revenue Effects of Major Tax Bills

Revenue Effects of Major Tax Bills PDF Author: Tempalski
Publisher: CreateSpace
ISBN: 9781505607208
Category :
Languages : en
Pages : 24

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Book Description
Since the federal income tax was significantly expanded in 1940, several dozen major tax bills have been enacted. Inevitably, discussions (and disagreements) have arisen concerning the relative size of the bills effects on federal revenues.This paper uses revenue estimates from Treasury and the Joint Committee on Taxation to compare the relative size of the revenue effect of the major tax bills enacted after 1939 using four different measures. An appendix provides a short list of the major provisions in the bills.