GREIT Plan Resolves Conflicting Issues of Buy-Sell Agreements
- Accuracy-related penalty revenue procedure extended to 1992 tax forms. // CPA Journal;Nov93, Vol. 63 Issue 11, p11
Reports on the Internal Revenue Service's issuance of Revenue Procedure 93-33 which extends to 1992 tax forms the application of Revenue Procedure 92-23. Rev Proc. 92-23 as a provision that provides guidance about adequate taxpayer disclosure.
- Income-tax progressivity: A century-old debate. Rosen, Harvey S. // Business Review (Federal Reserve Bank of Philadelphia);Jan/Feb90, p3
Presents information on the controversy arising about income-tax progressivity. Explanation on what is progressivity; A hypothetical income-tax structure to distinguish the average tax rate and the marginal tax rate; Edgeworth's model of optimal tax progressivity; Critique of Edgeworth's model.
- Your money. Blue, Ronald // Marriage Partnership;Winter93, Vol. 10 Issue 1, p72
Provides advice to a couple who cannot afford to pay the tax they owe. Ways to decrease the taxes; Setting up of payment schedule by the Internal Revenue Service.
- The relationship between federal and state individual income tax progressivity. Scott, Charles E.; Triest, Robert K. // National Tax Journal;Jun93, Vol. 46 Issue 2, p95
Examines the extent to which states modified the progressivity of their individual income tax systems following federal tax changes in the 1980s. Relationship between the federal and state personal income tax systems; Need for jointly analyzing the state and federal tax systems when analyzing...
- Re: Joyce! Brown, Kenneth C. // Outlook;Winter90, Vol. 57 Issue 4, p70
Focuses on the case of `Joyce vs Finnigan' which has implications on taxation in the United States. US State Board of Equalization's (SBE) lack of certainty on its position on the case; Consequences of the SBE decision on corporate income taxes; Details and background on the case.
- Contingent liabilities not counted for insolvency. // Practical Accountant;Feb98, Vol. 31 Issue 2, p18
Comments that partners in partnerships excluded income claiming insolvency, as it pertains to income taxation in the United States. Challenges made by the Internal Revenue Service to two contingent liabilities used to determine insolvency.
- Emancipating America from the Income Tax: How a National Sales Tax Would Work. // Spectrum: Journal of State Government;Spring97, Vol. 70 Issue 2, p24
Features the study `Emancipating America from the Income Tax: How a National Sales Tax Would Work,' by David R. Burton and Dan R. Mastromarco of the Cato Institute. Views of the authors on simplifying national sales tax.
- Treaties held up. Bayer, Alexei // Treasury & Risk Management;Mar/Apr95, Vol. 5 Issue 2, p14
Reports that the US Senate is holding up approval of income tax pacts with seven countries including Canada and Portugal.
- Clinton tax hurts dealers--not execs. Gates, Max // Automotive News;4/26/1993, Vol. 67 Issue 5496, p40
Reports on the effect of President Bill Clinton's plan on dealers to make big corporations pay taxes on big executive salaries. Executive incomes in the form of stock options and bonuses linked to higher stock prices; Increase in the maximum personal tax rates; Surcharge on incomes of $250,000...