What the New Income Tax Law Means to You!.

What the New Income Tax Law Means to You!. PDF Author: Institute for Management
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 24

Get Book Here

Book Description

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 48

Get Book Here

Book Description


What the New Income Tax Law Means to You!.

What the New Income Tax Law Means to You!. PDF Author: Institute for Management
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 24

Get Book Here

Book Description


J.K. Lasser's New Tax Law Simplified

J.K. Lasser's New Tax Law Simplified PDF Author: J.K. Lasser Institute
Publisher: John Wiley & Sons
ISBN: 0471216496
Category : Business & Economics
Languages : en
Pages : 273

Get Book Here

Book Description
The Economic Growth and Tax Relief Reconciliation Act of 2001—this big tax law with the big name is going to change the way you live your financial life. Find out how in J.K. Lasser's New Tax Law Simplified: the concise, authoritative guide from the trusted experts who bring you J.K. Lasser's Your Income Tax. Packed with up-to-the-minute facts and figures, this book makes it easy for you to understand-and profit from-the most significant tax legislation of the last decade. Learn what the new law means for you and your family, and find out how to use it to keep more of your hard-earned money in your pocket. With this book you'll understand: The key tax changes that affect you right now Phased-in rules for the next ten years Faster, easier retirement savings options New tax breaks to improve your family's education Deductions, tax breaks, and planning tips And much, much more!

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506

Get Book Here

Book Description
"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.

Your Federal Income Tax for Individuals

Your Federal Income Tax for Individuals PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 300

Get Book Here

Book Description


J. K. Lasser's What the New Tax Law Means to You

J. K. Lasser's What the New Tax Law Means to You PDF Author: J. K. Lasser
Publisher:
ISBN: 9780671885663
Category : Law
Languages : en
Pages : 133

Get Book Here

Book Description
The experts of the J.K. Lasser organization clarify the provisions of the newly passed tax law and explain how taxpayers in all categories will be affected

Legal Interpretation of Tax Law

Legal Interpretation of Tax Law PDF Author: Robert F. van Brederode
Publisher:
ISBN: 9789041184733
Category : Corporations
Languages : en
Pages : 0

Get Book Here

Book Description
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.

PricewaterhouseCoopers Guide to the New Tax Law

PricewaterhouseCoopers Guide to the New Tax Law PDF Author: Richard J. Berry
Publisher:
ISBN: 9780345451385
Category : Business & Economics
Languages : en
Pages : 308

Get Book Here

Book Description
MAKE DOLLARS AND SENSE OF THE NEW TAX LAW The brand new $1.35 trillion tax relief act, which introduced hundreds of changes in United States tax law, is a hundred-page maze of detail. Let the tax experts at PricewaterhouseCoopers, the nation's largest accounting firm, lead you through the often-bewildering reforms and show you how to profit from this new law. In easy, accessible language, they will teach you the best ways to invest your money, organize your small business, save for your kids' education, plan for your retirement, and secure your future. Starting this year, you'll benefit from sweeping changes in areas like estate tax, relief for married couples, dependent care and child tax credits, and contribution limits for retirement plans. But while the 2001 Tax Relief Act offers the largest tax cut in two decades, it creates many tricky issues for taxpayers. Inside you'll find clear answers to hundreds of questions, including: * Should you take advantage of the increased contribution limits to an Education IRA, even though it may hurt your chances of getting financial aid? * Should your new small business be a regular corporation? Or will organizing as an LLC or an S-Corporation save you money? * Will deferring income to a later year when rates are lower trigger the dreaded Alternative Minimum Tax? * Can you deem your stocks to have been sold and repurchased on January 2, 2001 to be eligible for the new super-long-term capital gains rate? * Can you take advantage of additional catch-up contributions to a qualified retirement plan? In this comprehensive, easy-to-understand guide, the leading experts at PricewaterhouseCooper provide unique insights, savvy suggestions, and vivid examples that will help you minimize your taxes while maximizing your savings--no matter your income level

What the New Tax Law Means for You

What the New Tax Law Means for You PDF Author: William Wallcott
Publisher: Perigee Trade
ISBN: 9780399512384
Category : Income tax
Languages : en
Pages : 94

Get Book Here

Book Description


Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle PDF Author: Eva Escribano
Publisher: Kluwer Law International B.V.
ISBN: 940350644X
Category : Law
Languages : en
Pages : 249

Get Book Here

Book Description
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.