Author: Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 352
Book Description
Federal Income Tax Project
Author: Federal Income Tax Project, Subchapter C
Author: American Law InstitutePublisher:
ISBN:
Category : Bonds
Languages : en
Pages : 600
Book Description
This study undertakes to analyse the treatment of corporate acquisitions and distributions in the taxation of corporate and shareholder income under Subchapter C of Chapter 1 of the Internal Revenue Code and to recommend approaches to simplification and imrpovement.
Federal Income Tax Project
Author: American Law InstitutePublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 546
Book Description
Proposals on United States taxation of foreign persons and of the foreign income of United States persons.
Federal Income Tax Project
Author: Federal Income Tax Project
Author: American Law InstitutePublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 384
Book Description
Proposals on United States income tax treaties. The book is a companion volume to "International aspects of United States income taxation" published in 1987. While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by which it is sought to bring divergent national tax laws and incidents of taxation into reasonable accord.
Federal Income Tax Project
Author: George K. YinPublisher: American Law Institute-American Bar Association(ALI-ABA)
ISBN:
Category : Law
Languages : en
Pages : 546
Book Description
Tax Withholding and Estimated Tax
Author: Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Federal Income Tax Project, Subchapter K
Author: American Law InstitutePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 648
Book Description
This study presents a critical review of the rules governing taxation of partners and partnerships of the United States federal income tax system, Subchapter K.
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Author: Emanuel KoppPublisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37
Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Federal Income Tax Project
Author: Institutional StaffPublisher:
ISBN: 9780831859817
Category :
Languages : en
Pages : 138
Book Description
