- IRS raises bar on luxury tax. Frame, Phil // Automotive News;1/15/1996, Vol. 70 Issue 5641, p2
Reports that the United States Internal Revenue Service has ruled that the threshold at which the ten percent luxury tax on automobiles begins in $34,000 as of January 1, 1996.
- IRS will not follow Tax Court ruling on deductibility of transportation expenses. // CPA Journal;Oct94, Vol. 69 Issue 10, p15
Reports on the decision of the Internal Revenue Service (IRS) not to follow the Tax Court's ruling in `Walker v. Commissioner.' Ruling that a taxpayer whose only regular place of business is located at his residence can deduct transportation expenses between the residence and temporary work...
- `Check the box' final regulations explained. Phillips, Bernie // National Public Accountant;Aug98, Vol. 43 Issue 6, p8
Explains the factors used by the United States Internal Revenue Service in assessing the taxes of corporations. Requirements for partnerships; Procedure for filing; Treatment of long-term care insurance and services.
- SECTION 529 PREPAID TUITION AND SAVINGS PLANS. Wall, Patricia S.; Sarver, Lee // National Public Accountant;Nov2001, Vol. 46 Issue 9, p12
Discusses the Section 529 of the United States Internal Revenue Service and the tuition plans offered by several states in the country. Information on tax provisions affecting tuition programs; Details on the tuition account program of Pennsylvania; Advantages and drawbacks of the programs.
- Soliman case also snares transportation expenses. Robison, Jack // Outlook;Winter95, Vol. 62 Issue 4, p40
Focuses on the impact of the US Internal Revenue Service's (IRS) restrictive home definition on transportation expenses. Two categories used by the IRS to determine the deductible portion of transportation costs; Changes resulting from the Supreme Court's decision on the Soliman case in 1993.
- Increasing Free E-File. // Practical Accountant;Nov2003, Vol. 36 Issue 11, p18
Focuses on recommendations given under the report tilted Report 2003-40-165 for the U.S. Internal Revenue Service for individual American taxpayers to have an easy, no-cost option to E-File as of November 2003. Overview of these recommendations; Benefits of these recommendations for taxpayers.
- Treatment of year-end gifts by checks is clarified. // Practical Accountant;Feb97, Vol. 30 Issue 2, p20
Provides updates on gifts taxation in the United States. Clarification of the Internal Revenue Service's (IRS's) position on when it will consider the gift of checks delivered at the end of a year complete for estate and gift tax purposes in Revised Rule 95-56; Influence of CA-4's decision in...
- Recent Private Letter Rulings Prove Partial Liquidations Are Alive and Well. Bloom, Gilbert D. // Tax Executive;May/Jun99, Vol. 51 Issue 3, p255
Discusses the United States Internal Revenue Service's rulings concerning partial liquidation. Implication of the repeal of the General Utilities doctrine on partial liquidation; Details on the laws concerning partial liquidations; Information on the Letter Ruling Number 9836027 concerning...
- Comments On Announcement 2022-63, Relating to IRS Requests for Tax Accrual Workpapers. // Tax Executive;Jul/Aug2002, Vol. 54 Issue 4, p350
Comments on the Announcement 2002-63 issued by the U.S. Internal Revenue Service (IRS) relating to IRS policy for requesting production of a taxpayer's tax accrual workpapers. Possible effect of the announcement on the integrity of financial reporting process; Need to modify the procedures for...