Preferred Dividends Targeted Again
- For a Limited Time. Szabo, Joan // Entrepreneur;Dec2003, Vol. 31 Issue 12, p76
Shows how taxpayers in the U.S. can take advantage of the Jobs and Growth Tax Relief Reconciliation Act of 2003. Focus on the taxation of dividends; Top rate on dividends under the law; Top rate on compensation.
- Revenue revokes authorisation. Greene, Chris; Maddalena, Christina; Wisdell, Ana // Accountancy;Oct89, Vol. 104 Issue 1154, p56
Reports on the British Court of Appeals' ruling which held that the British Inland Revenue could revoke authorization to pay a dividend from a domestic company to the United States Department of the Treasury. Overview of the case; Reasons of the court for dismissing a request for an order for...
- THE TAXATION OF FOREIGN DIVIDENDS. // Finweek;2008 Financial Taxation Supplement, p44
The article offers information related to the rule of taxation regarding foreign dividends in South Africa. The rule stated that dividends paid to residents are exempt from tax if they own 20% or more of the equity share capital and voting rights of the foreign company. The article also presents...
- Chrysler boosts dividend. Bohn, Joseph // Automotive News;5/23/94, Vol. 68 Issue 5552, p4
No abstract available.
- Dividend Simplification? That's Hardly The Case. DiMuzio, David A. // Grand Rapids Business Journal;3/29/2004, Vol. 22 Issue 13, p20
Deals with the impact of a tax cut ruling on corporate qualified dividends in the U.S. Background of the ruling; Types of dividends exempted from the rules; Characteristics of foreign firms qualified under the ruling.
- Tax changes prompt delays. Reich-Hale, David // Long Island Business News (7/1993 to 5/2009);3/26/2004, Vol. 51 Issue 14, p7A
Reports on key controversies relating to the amendment of the tax law governing tax cuts on dividends in Long Island, New York. Changes to the 1099 statement sent out by brokers and used by certified accountants; Need for amended statements by taxpayers who filed with the Internal Revenu...
- State Jurisdiction to Tax Dividends and Stock Profits to Natural Persons. Harding, Arthur Leon // California Law Review;Jan1937, Vol. 25 Issue 2, p139
Focuses on U.S. state jurisdiction to tax dividends and stock profits. Principles of the taxation of corporate stock; General considerations to taxation of income; Overview of taxation on dividend based on power over corporation; Discussion on taxation on stock profits based on power over...
- Eliminating 'Double Taxation': The Dividend Imputation Alternative. Wilkinson, Brett; Fancher, Marcy M. // CPA Journal;Aug2004, Vol. 74 Issue 8, p15
Discusses the double taxation system approach of the 2003 Jobs and Growth Tax Relief Reconciliation Act which regulates the dividend income of the U.S. tax system. Problems associated with the partial solution in integrating the corporate and individual tax systems as one system; Information on...
- Payout surprise. Freeman, Peter // Money (14446219);Aug2007, Issue 93, p36
The author comments on the decision of the Australian government to retain the tax concession for bona fide redundancy payouts. He explains the coverage of redundancy payouts. He recommends a number of ways to benefit from the lower tax rate. He mentions some of tax provisions established by the...