New Rules of the Road?
- Notice of audit to top-tier partnership. // Practical Accountant;Mar96, Vol. 29 Issue 3, p19
Provides information on the Internal Revenue Service's notice of audit to top-tier partnership.
- IRS, SEC Enforcement Raises Bar for Counsel's Due Diligence. McConnell, Alison L. // Bond Buyer;10/10/2006, Vol. 358 Issue 32483, p5
The article focuses on the active enforcement programs of the Internal Revenue Service and Securities and Exchange Commission for the municipal bond opinions issued by bond lawyers in the U.S. It has been said the bond lawyers should be aware of deal participants that have material and financial...
- The Oxymoron of the "1099 Employee". Reid, Tom // Contract Management;Aug2012, Vol. 52 Issue 8, p28
The article explores the use of 1099 employees on government set-aside contracts as well as the legislative implications from both a tax payment and contract compliance perspective in the U.S. It encourages government contractors to review their treatment of independent contractors under both...
- IRS NAMES THREE COLLECTORS TO CHASE UNPAID TAXES. // CardLine;2006, Vol. 6 Issue 11, p4
This article reports on the contracts awarded by the U.S. Internal Revenue Service (IRS) to debt-collection agencies that will start chasing back taxes, as of March 2006. The agencies will kick off the first phase of a program that could grow to at least 12 agencies by 2008. Consumer advocates,...
- IRS issues document briefing on partnership compliance effort. // CPA Journal;Oct95, Vol. 65 Issue 10, p10
Reports on a briefing paper on tax treatment of American partnerships. Internal Revenue Service (IRS) tax policy; Tax issues.
- IRS issues new international tax information reporting requirements for foreign partnership... Vari, Frank J. // Ohio CPA Journal;Apr-Jun98, Vol. 57 Issue 2, p44
Focuses on international tax information which was issued by the Internal Revenue Service (IRS) regarding the requirements of foreign partnerships and corporations, with reference to measures which can be used to avoid penalties. Reference to the expansion of the global economy; Requirements of...
- Two steps forward, one step back. Stevens, Michael G. // Practical Accountant;Mar95, Vol. 28 Issue 3, p25
Reports on the issuance by the Internal Revenue Service (IRS) of rules concerning its right to recast partnership transactions. Aims of Reg. 1.701-2; Complying with the intent of Subchapter K of the Internal Revenue Code; New entity abuse rule; Procedural safeguard; Partners' aggregate federal...
- Built-in gain/loss partnership regs issued. // Practical Accountant;Feb94, Vol. 27 Issue 2, p13
Reports that the US Internal Revenue Service has issued guidelines on the taxation of properties of partnerships. Components of regulations; Valuation methods of property.
- Partnership anti-abuse regs. // Practical Accountant;Jun95, Vol. 28 Issue 6, p18
Reports on the US Internal Revenue Service's amendment of its partnership anti-abuse regulations since they only apply to income taxes.