IRS: Multifamily Issuer Can Rent To Corporations and Subleasers
- Current Corporate and Other Business Entity Income Tax Developments Northeast Region. Meissner, Scott; Wozniak, John; Garvey, Gregg; Demaster, Kimberly // Journal of State Taxation;Fall2000, Vol. 19 Issue 2, p47
Reports on the developments in corporate and other business entity income tax in the Northeastern States. State's ability to tax electronic commerce; Policy on collection of corporate income tax; Federal interpretation of business of insurance.
- Current Corporate Income Tax Developments: Midwest Region. Alramahi, Wisam D.; Baumann, Tracy A.; Laux, Rick C.; Pope, Steven J. // Journal of State Taxation;Winter2001, Vol. 19 Issue 3, p29
Examines the changes and corporate income tax developments in the Middle West region. Information on nexus; Tax filing options of several states; Classes of multistate taxpayer's income; Definition of taxable income.
- The California Franchise Tax Board. Micheli, Chris // Journal of State Taxation;Winter2002, Vol. 20 Issue 3, p10
Discusses the implementation of personal income and corporation tax laws by the California Franchise Tax Board. Explanation of the manufacturers' investment credit (MIC) regulations; Definitions of terms used in the regulations; Rules for determining whether a taxpayer is qualified to claim the...
- In Referendum-Unfriendly Oregon, Tax-Hike Foes Race a Deadline. Saskal, Rich // Bond Buyer;11/12/2003, Vol. 346 Issue 31760, p2
Reports on the opposition to an income-tax surcharge in Oregon. Call for a referendum challenging the tax hike; Hearings on long-term tax reform.
- INCOME TAX. // Accountancy;Dec70, Vol. 81 Issue 928, p877
Presents the court's decision in the income tax case 'Lowe v. Ashmore' in Great Britain. Details of the case; Points of contention.
- Top ten tips for domestic contracts. Wolfson, Lorne H. // CA Magazine;Sep96, Vol. 129 Issue 7, p27
Focuses on potential income tax related issues when drafting domestic contracts. Deductibility of support payments; Third party statement; Proposed new tax treatment regarding child support.
- Now's the time to pay. Berube, Gerard // CA Magazine;Jan/Feb2001, Vol. 134 Issue 1, p6
Focuses on the complaints of Canadians on the income tax required by their government. Ruling of the Canadian government on budget surplus; Details on their request for a reduction on taxes; Response from the Canadian Institute of Chartered Accountants on the issue.
- Philly offers brotherly advice. Fickenscher, Lisa // Crain's New York Business;11/18/2002, Vol. 18 Issue 46, p1
Reports on the possible benefit of Philadelphia's experience with income taxation to Mayor Michael Bloomberg's plan to help solve New York City's fiscal crisis by collecting a 2.7% income tax from commuters. Impact of the increase in income tax on the availability of jobs in the state; Details...
- N.Y. CONVENIENCE RULE TAXING TO AT-HOME WORKERS. Berkowitz, Wayne K.; Buxbaum, Stewart; Nesi, Nicholas; Goldwasser, Henry; Kaplan, Steven M.; Weinstock, Warren // CPA Journal;Jan2002, Vol. 72 Issue 1, p66
Reports on the convenience rule of the New York State tax authorities that non-resident employees must still pay New York State income tax. Example on taxing a non-resident employee; Cases where New York successfully applied the convenience rule.