Background and Present Law Relating to Tax Shelters PDF Download
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Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Tax shelters
Languages : en
Pages : 51
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Book Description
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Tax shelters
Languages : en
Pages : 51
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Tax shelters
Languages : en
Pages : 44
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Book Description
Author:
Publisher:
ISBN:
Category : Tax shelters
Languages : en
Pages :
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Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 120
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Author:
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ISBN:
Category : Law
Languages : en
Pages : 332
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Author: George K. Yin
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ISBN:
Category :
Languages : en
Pages : 32
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Assuming that the problem of corporate tax shelters is as serious as some claim, this article suggests searching for a solution with the same characteristics as section 469 of the Internal Revenue Code (the passive activity loss limitations) - a broad, reasonably clear, outcomes-oriented rule that is unaffected by taxpayer purpose or intent, or the other elements making up the taxpayer's transaction. One possible solution is enactment of an quot;anti-abusequot; rule which denies a particular tax result if no sensible legislator would have approved of the result at the time the statute was drafted. The uncertainty of such a rule, however, would likely undermine its ability to be an effective deterrent to corporate tax shelters. The other possible solution explored in this article, which deserves further consideration, is to tax public corporations on their income reported for financial accounting purposes, as adjusted by tax rules authorizing specific deviations from that base. This solution should eliminate an entire class of shelter transactions. It may also greatly simplify the law and provide much needed transparency to the process of determining corporate income tax liabilities.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 196
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Author:
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Category : Corporations
Languages : en
Pages : 330
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Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 380
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Author: United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
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