THE U.S. TAXMAN EXPANDS TO ASIA
- Determinants of Corporate Leverage: A Time-Series Analysis Using U.S. Tax Return Data. Shih, Michael S. H. // Contemporary Accounting Research;Fall1996, Vol. 13 Issue 2, p487
The study examines how the risk of exhausting corporate tax liabilities before deducting interest expense affects corporate leverage. It differs from prior studies in three ways: (1) it uses data compiled by the Internal Revenue Service (IRS) from corporate tax returns rather than accounting...
- MILEAGE RATES INCREASE FOR THE LAST FOUR MONTHS OF 2005. // Clergy Journal;Nov2005, Vol. 82 Issue 2, p26
The article reports that the U.S. Internal Revenue Service has decided to increase the standard business mileage rate for the 2005 to 48.5 cents a mile for the period of September 1, 2005 to December 31, 2005 up from 40.5 cents a mile. The 2006 mileage rate will be declared at the end of 2005....
- Senators Call for Small-Biz Refunds. Heintz, Nadine // Inc.;Aug2003, Vol. 25 Issue 8, p32
Reports that majority of companies that may deserve a tax refund, did not receive notices from the U.S. Internal Revenue Service (IRS) in 2001. Estimated number of notices mailed by the IRS; Reason for the tax refunds.
- Business & Briefs. Waterford, Donald // National Review Bulletin;2/11/1977, Vol. 29 Issue 5, pB16
The article presents information on several developments related to the field of business and economy in the U.S. The U.S. Internal Revenue Service has made several changes in the 1976 tax form. The general tax credit has been upgraded to the larger sum of $35 per exemption, or 2% of the first...
- The Tax Investigation of Small Captives and Their Providers: Where is it Going? Adkisson, Jay // Business Law Today;Aug2015, p1
The article focuses on tax investigation of small captives and their providers. Topics discussed include use of captive insurance company by enterprises to bring their insurance costs under control, rules changed by the U.S. Congress related to small captives that qualified under Section 501(c)...
- IRS overhaul is good news for small-business owners. Worsham, James // Nation's Business;Sep98, Vol. 86 Issue 9, p8
Reports that as a result of American President Bill Clinton signing a legislation to overhaul the United States Internal Revenue Service (IRS), small businesses gained expanded rights in dealing with the tax agency. Provisions of the legislation; Comments from Commissioner Charles O. Rossotti...
- IRS may simplify partnership taxes. Ellentuck, Albert B. // Nation's Business;Sep95, Vol. 83 Issue 9, p67
Focuses on the proposed solution of the Internal Revenue Service in distinguishing between corporations and partnerships in the United States. Structuring a business to give it corporate features; Concern regarding limited-liability companies.
- Making a Cooperative Audit with the IRS a Positive Experience. Jensen, Steven // Orange County Business Journal;03/12/2001, Vol. 24 Issue 11, p4
Discusses the do's and don'ts of a cooperative audit between a company and the United States Internal Revenue Service. Being upfront with the examiner; Treatment of the examiners like real people; Getting higher-level management involvement if necessary; Joint development of information...
- Tax News. // Small Business Tax Strategies;Sep2015, Vol. 10 Issue 9, p1
The article offers September 1, 2015 news briefs related to tax strategies of small business in the U.S. which include tightening of the rules by the Internal Revenue Service (IRS) for higher education, and approval of the changes in the filing deadlines for businesses by the U.S. Congress.