The New Sales Tax Election: More Complicated Than It Looks
- Tax notice. // NEA Today;Feb94, Vol. 12 Issue 6, p36
Reports on the elimination of the individual income tax deduction for lobbying expenses paid or incurred as part of membership dues on or after December 31, 1993 by the Revenue Reconciliation Act of 1993. Advice for National Education Association members.
- 1816 terminology. Greene, Chris; Maddalena, Christina; Wisdell, Ana // Accountancy;Oct89, Vol. 104 Issue 1154, p56
Examines a British Chancery Division ruling which addressed whether a department of the British Crown could deduct income tax on interest paid on damages under tax law. Overview of the case; Justification of the division's decision.
- OKLAHOMA: Income Tax Revenues Up. Watts, Jim // Bond Buyer;8/12/2008, Vol. 365 Issue 32938, p9
The article reports on the increase income tax in Oklahoma in 2008. It states that despite the reductions in the top rate to 5.5% from 6.65% since 2005, the state's individual income tax revenues in fiscal 2008 has increased. Oklahoma Tax Commission states that individual income tax are...
- The Doctor's Federal Taxes. Griswold, Erwin N. // California Law Review;Jun43, Vol. 31 Issue 3, p237
Discusses the federal taxes of a doctor in the U.S. Information on the income subject to tax; Determination on the deductions after the gross income has been ascertained; Items of expenditure which is clearly deductible on the doctor's income tax return; Special situations dealt with in the law...
- Chinese companies win tax break. Andrews, Bruce // BRW;3/8/2007, Vol. 29 Issue 9, p14
The article reports that a draft of the Chinese legislature's announcement for the annual sessions which will start on March 5, 2007, proposes the reduction of company tax rates from 33 to 25 percent from January 1, 2008. For Chinese companies, caps on deductions on wages and salaries will be...
- The IRS goes to college. Hurley, Richard E. // CPA Journal;Jun98, Vol. 68 Issue 6, p28
Focuses on several educational provisions of the Taxpayer Relief Act of 1997 in the United States. Hope Scholarship and Lifetime Learning Credits; Qualified State Tuition Programs; Educational assistance programs; Individual retirement account distributions for qualified educational expenses;...
- IRS offers tax information for donors, relief charities. // Fairfield County Business Journal;10/15/2001, Vol. 40 Issue 42, p16
Focuses on the tax regulation concerning charitable contributions in the U.S. Claims for contribution deduction to charitable institutions; Determination of a particular organization to qualify for tax-deductible contribution; Need for an evidence of donation.
- New documentation rules for charitable contributions. Kistner, William G. // hfm (Healthcare Financial Management);Nov94, Vol. 48 Issue 11, p78
Provides an overview of the Revenue Reconciliation Act of 1993 rule on individual donations to charitable organizations. Canceled receipt or check from the organization as inadequate proof; Criteria that must be satisfied by a written statement from the organization; Permission for charitable...
- THE 1986 ACT: TAX REFORM'S FINEST HOUR OR DEATH THROES OF THE INCOME TAX? McLure Jr., Charles E. // National Tax Journal;Sep88, Vol. 41 Issue 3, p303
This article focuses on the complexity that is inherent in any attempt to tax all real economic income uniformly and consistently in the U.S. under the Tax Reform Act of 1986. To see why many U.S. citizens do not understand the difficulty of designing a simple and comprehensive tax on income, it...