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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 114
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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 114
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Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 94
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Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 186
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Author: Canadian Institute of Chartered Accountants
Publisher:
ISBN: 9781553850670
Category : Income tax
Languages : en
Pages :
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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68
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Author: Kleinrock (Firm)
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 150
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Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
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"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
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.
Author: James N. Calvin
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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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.
Author: Institute of Continuing Legal Education (Mich.)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages :
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Book Description
