Bush urges intangibles tax rollback
- Intangible Exemptions. Sigo, Shelly // Bond Buyer;1/8/2004, Vol. 347 Issue 31796, p31
Reports that higher exemptions for payers of intangibles tax went to effect in Florida beginning January 1, 2004. Inclusion of stocks and bonds in the covered assets; Projected budget surplus in the state; Reliance on sales and use taxes in the absence of income tax.
- Buyback backlash. Andrews, Bruce; Heathcote, Andrew; Roberts, Craig // BRW;1/22/2004, Vol. 26 Issue 2, p11
Reports on the plans of the Australian Taxation Office proposed changes to the tax rules on share buy backs.
- Sweden. Goldsworth, John // Accountancy;May88, Vol. 101 Issue 1137, p56
Focuses on the application of the equity turnover tax on credit and securities markets in Sweden.
- CURRENT PATTERNS AND TRENDS IN STATE AND LOCAL INTANGIBLES TAXATION. Bowman, John H.; Hoffer, George E. // National Tax Journal;Dec90, Vol. 43 Issue 4, p439
Discusses patterns and trends in state and local intangibles taxation. Taxation of intangible personal property; Estimated revenues from the taxation of intangibles; States with major intangibles tax changes from 1980 to 1990.
- THE TAXATION OF INTANGIBLE WEALTH IN MARYLAND. Hollander, Jacob H. // Quarterly Journal of Economics;Feb08, Vol. 22 Issue 2, p196
Discusses various issues related to taxation of intangible wealth in Maryland. Origin and history of traditional methods of taxation; Proposed method for taxation; Proposed changes to the administration of taxation.
- Ruling forces North Carolina to tap reserves. Reisman, Michael // Bond Buyer;07/12/99, Vol. 329 Issue 30680, p3
Reports that North Carolina is planning to use part of its $500 million rainy day fund to pay refunds to citizens as part of legal settlement over its unconstitutional intangibles tax. Allocation of the fund; Series of appeals and legal maneuvers.
- Depreciation of customer-based intangibles: Good news for taxpayers. Boose, Mary Ann; Ittenbach, Virginia S. // CPCU Journal;Winter93, Vol. 46 Issue 4, p232
Discusses the implications to taxpayers and insurance agencies of the decision of Congress and the US Supreme Court to allow the depreciation of a customer list purchased in the acquisition of a going concern. Provisions of the Revenue Reconciliation Act of 1993; Life of customer-based...
- IRS modifies retroactive intangibles election. // Practical Accountant;Oct94, Vol. 27 Issue 10, p20
Discusses Notice 94-90 which contains IRS modifications to the election for applying Section 197 amortization to intangible property that was acquired after July 25, 1991 and on or before August 10, 1993.
- High court review Kentucky intangible tax. // Practical Accountant;Jul96, Vol. 29 Issue 7, p22
Reports on the US Supreme Court's decision to review a case involving a state intangibles tax scheme in Kentucky. Important aspects of tax scheme; `Saint Ledger versus Kentucky.'