Taxing time for directors
- STATE AND LOCAL TAXATION. Foundas, Ernest G.; Horowitz, Barry H.; Nesi, Nicholas; Goldwasser, Henry; Kaplan, Steven M.; Fielding, John J.; Weinstock, Warren // CPA Journal;Sep2000, Vol. 70 Issue 9, p72
Deals with the audit and assessment risk posed by New York State's aggressive approach to sourcing nonresident income on nonresident corporate board members or directors. Terms of New York's personal income tax law section 631 (a); Work-at-home rule of the state; Key factor in determining the...
- Final offerings. Brender, Mark D.; Mandel, Jeffrey // CA Magazine;Oct95, Vol. 128 Issue 8, p30
Discusses the proposed amendments to the Income Tax Act in Canada. Curtailment of a capital gains deferral previously available on the death of a shareholder; Use of capital dividend account.
- 1997 income tax changes that take effect in tax year 1998 or later tax years. Fineman, Marshall L.; Preiss, Alan J.; Goldwasser, Henry; DeMeglio, Leonard; Kaplan, Steven M.; Fielding, John J.; Weinstock, Warren // CPA Journal;Jun98, Vol. 68 Issue 6, p72
Discusses a number of legislative changes to the New York State and New York City personal income taxes that take effect in tax year 1998 or after. Credit for residential solar electric generating equipment; Credit for employment of persons with disabilities; Employment Incentive Credit;...
- Recent developments. Meiers, Elizabeth J. // Harvard Journal of Law & Public Policy;Summer91, Vol. 14 Issue 3, p931
Focuses on the Supreme Court case `Cheek v. United States' that tackled the constitutionality of income tax laws. Speculation and concern about support given to so-called tax protesters; Background on case charging pilot John L. Cheek for failure to file income taxes.
- Taxing matters. Cox, Charles; Rutherford, Kevin // Overdrive;Jan98, Vol. 38 Issue 1, p17
Deals with changes to income tax laws in the United States. Includes an increase in the amount allowed for deducting depreciation of equipment; Benefits of medical savings accounts; Implications of the passage of the Taxpayer Relief Act of 1997.
- THINK TWICE ABOUT TAX OPTION. Heine, Max // Overdrive;Jul2003, Vol. 43 Issue 7, p20
Discusses the income tax law in the U.S. Reduction of middle-income tax rates; Child tax credits; Marriage penalty relief.
- House erects barrier to income tax hikes. // Human Events;1/13/95, Vol. 51 Issue 1, p23
Reports on the passage of a resolution in the House of Representatives regarding the requirement of three-fifths majority in the House for any income tax legislation. Details of the bill; Support and opposition to the bill; A chart on the voting pattern.
- `Debt Buy-Down Act' reintroduced. // Human Events;05/09/97, Vol. 53 Issue 18, p24
Reports on the reintroduction of the `Taxpayer Debt Buy-Down Act' by Senator Bob Smith and Representative Phil English.
- Republicans unveil proposal on simplified income tax. Lane, Amy // Crain's Detroit Business;9/4/95, Vol. 11 Issue 36, p4
Reports on the plan of Republican legislators to unveil a proposal to institute a simplified, flat income tax in Michigan. Sponsors of the proposal; Lowering of the income-tax rate; Tax-free thresholds; Changes in the income-tax form.