Alabama DOR Seeks to Disallow Statutory Business Privilege Tax Deduction by Regulation

Patterson, Jeff
November 2009
Journal of State Taxation;Nov/Dec2009, Vol. 28 Issue 1, p31
Academic Journal
The article discusses the Alabama Department of Revenue's (DOR) proposed rule which seeks to disallow statutory business privilege tax deduction under the department's rule-making authority. It states that the department held a public hearing to receive comments concerning its proposed rule. It highlights the issue of whether the Alabama DOR has the authority to disallow a statutory deduction that was granted to taxpayers by the legislative branch.


Related Articles

  • Legislative Committee Suspends Alabama DOR's Attempt to Disallow a Statutory Deduction by Regulation. Patterson, Jeff // Journal of State Taxation;Sep/Oct2010, Vol. 28 Issue 6, p35 

    The article focuses on the attempt of the Department of Revenue (DOR) to disallow a statutory tax deduction. The regulation is deemed invalid as the DOE fails to file Regulation �810-2-8-.08 with the state's Legislative Reference Service within ninety days following public hearings. The...

  • Training tax breaks must be justified, says government.  // People Management;6/3/2004, Vol. 10 Issue 11, p11 

    Reports on the inability of the British government to give tax breaks to companies training staff until employers start focusing on measuring the benefits. Statement from Charles Clarke, secretary of state for education and skills in Great Britain, during the launch of the 2004 Learning at Work...

  • CHAPTER 2: Landlord Tax Classifications. Fishman, Stephen // Every Landlord's Tax Deduction Guide (9781413317688);12/1/2012, p37 

    The article presents information on how landlords in the U.S. can determine their tax status or classify rental activities for tax purposes. Tax status not only affects the extent of tax deductions for rental expenses, but also affects the taxes associated with the sale of property. A landlord...

  • Give booster club supporters a tax boost.  // Tax Strategist;Jul2009, Vol. 4 Issue 7, p4 

    The article focuses on the tax deductions available to those persons who donate money to college booster clubs in the U.S. or programs such as charitable and fundraising events. These persons can deduct the full amount of donation provided that they do not get any benefits in return. However, if...

  • Max your tax cut. Freeman, Peter // Money (Australia Edition);May2008, Issue 101, p70 

    The article discusses strategies to maximise tax benefits in Australia. Superannuation is the most tax-effective investment available to most Australians. Not only do super funds benefit from low tax rates, contributions to the funds often generate valuable tax deductions. Phil Smith of Hunter...

  • There will never be a better time. Sanderson, Tim // Money Management;3/19/2009, Vol. 23 Issue 9, p14 

    The article discusses the strategies and suggestions that can help minimize tax payments with maximized tax deductions for clients in preparation for the financial year ending on June 30, 2009. The suggested strategies include taking advantage of the proposed small business investment allowance,...

  • Is income protection really necessary? Walkley, Pam // Australian Women's Weekly;Apr2013, Vol. 83 Issue 4, p226 

    The article presents information related to income protection insurance, which is necessary for anyone who lives off their income. It is noted that up to 80 percent of pre-tax income is received for an agreed period with income protection insurance. It is mentioned that income protection...

  • Business entertainment.  // Accountancy;Apr88, Vol. 101 Issue 1136, p59 

    This article reports on the cancellation of tax deductions on the cost of entertaining and of presenting gifts to overseas customers in Great Britain from March 15, 1988. All entertainment and gifts provided by a business will now be taxed in the same way.

  • A Taxing Business. Perry, Phillip M. // Kitchen & Bath Business;Mar2009, Vol. 56 Issue 3, p46 

    The article offers tips on how businesspeople can deduct all appropriate travel costs as business expenses on the income taxes to reduce a trade show's impact to the company's profit. According to the author, expenses from attending trade shows that are business related can be deducted. The...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics