Tax Increase Prevention and Reconciliation Act of 2005

Tax Increase Prevention and Reconciliation Act of 2005 PDF Author: United States. Congress
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 324

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Tax Increase Prevention and Reconciliation Act of 2005

Tax Increase Prevention and Reconciliation Act of 2005 PDF Author: United States. Congress
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 324

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Book Description


Tax Increase Prevention and Reconciliation Act of 2005

Tax Increase Prevention and Reconciliation Act of 2005 PDF Author: United States. Congress
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 316

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Highlights of 2006 Tax Law Changes

Highlights of 2006 Tax Law Changes PDF Author: CCH Editorial Staff Publication
Publisher: CCH
ISBN: 9780808015789
Category : Business & Economics
Languages : en
Pages : 56

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Book Description
Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, provides crystal clear analysis and guidance for tax, financial and legal advisors to troubled companies. This classic treatise publishes annually and each edition examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.

Waiving Points of Order Against the Conference Report to Accompany H.R. 4297, Tax Increase Prevention and Reconciliation Act of 2005

Waiving Points of Order Against the Conference Report to Accompany H.R. 4297, Tax Increase Prevention and Reconciliation Act of 2005 PDF Author: United States. Congress. House. Committee on Rules
Publisher:
ISBN:
Category :
Languages : en
Pages : 2

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Tax Relief and Health Care Act of 2006

Tax Relief and Health Care Act of 2006 PDF Author: CCH Incorporated
Publisher: Cch Incorporated
ISBN: 9780808016533
Category : Business & Economics
Languages : en
Pages : 607

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Book Description
By covering both 2006 "extender" tax acts, CCH's Law and Explanation of the Tax Relief and Reconciliation Acts of 2006 ties up all the important tax changes made during the 2006 year outside of the Pension Protection Act. In this single volume, practitioners can access important changes that impact tax compliance and planning now. Organized for easy access to the important changes from both Acts, Law and Explanation also allows users to easily view the last minute changes made by the Tax Relief and Health Care Act of 2006 in a special Highlights section.

Blue Book: General Explanation of Tax Legislation Enacted in the 109th Congress

Blue Book: General Explanation of Tax Legislation Enacted in the 109th Congress PDF Author: Joint Committee on Taxation
Publisher: Joint Committee on Taxation
ISBN: 9780160777851
Category : Law
Languages : en
Pages : 806

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The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners: Supplement

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners: Supplement PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781599414607
Category : Law
Languages : en
Pages : 0

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Book Description
The 2009 Supplement fully integrates the American Jobs Creation Act of 2004, the Tax Increase Prevention and Reconciliation Act of 2005, the Small Business and Work Opportunity Act of 2007 and the Tax Technical Corrections Act of 2007. The 2009 Supplement also includes new cases, rulings and notes. Highlights include: The addition of the recently decided Supreme Court case Boulware v. United States to the discussion of constructive distributionsAn expanded discussion of the partnership anti-abuse regulationUpdated section 351, 358 and 362 materials reflecting the mandatory step-down in basis of loss property contributed to a corporationUpdated section 734, 743 and 754 materials reflecting the mandatory step-down in partnership inside basis for certain sales of partnership interests and distributions of partnership propertyDiscussion of new regulations clarifying that 40% stock is sufficient consideration to satisfy continuity of proprietary interest in a corporate reorganization the addition of Revenue Ruling 2008-25 to the discussion of multi-step corporate acquisitions.

General Explanation of Tax Legislation Enacted in ...

General Explanation of Tax Legislation Enacted in ... PDF Author:
Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652

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Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

Practical Guide to Schedule M-3 Compliance

Practical Guide to Schedule M-3 Compliance PDF Author: John O. Everett
Publisher: Cch
ISBN: 9780808015543
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Practical Guide to the Sec. 199 Deduction (Second Edition) offers an insightful look at the ins and outs of this powerful and far-reaching tax break for U.S. businesses. The Guide is written by Jim Kehl, a top tax expert in the area and reflects the wide-ranging impact of Final Regulations issued in 2006; changes made by the Tax Increase Prevention and Reconciliation Act of 2005 on wage limits and partnership or shareholder "wage" considerations; and new strategies and opportunities that can now be explored in light of all these changes.

War and Taxes

War and Taxes PDF Author: Steven A. Bank
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.