Tax Enforcement: IRS Reaches One Yield-Burning Settlement and Aims at Others
- BEEFED UP. Szabo, Joan // Entrepreneur;Aug2002, Vol. 30 Issue 8, p51
Details the automation program of the U.S. Internal Revenue Service. Things to be expected from the program.
- IRS Settles More Yield-Burning Cases. Kinnander, Ola // Bond Buyer;5/16/2002, Vol. 340 Issue 31388, p4
No abstract available.
- Yield-Burning Settlements Continue. Ferris, Craig T. // Bond Buyer;11/11/2002, Vol. 342 Issue 31510, p1
Focuses on the efforts made for yield-burning settlements by the Internal Revenue Service (IRS) in the United States. Comments made by Charles Anderson, the IRS's manager for field bond operations on the voluntary settlement discussion made by regional broker-dealer firms; Distinction between...
- IRS Arbitrage-Rebate Correspondence Audits Get Under Way. Schroeder, Peter // Bond Buyer;5/13/2008, Vol. 364 Issue 32877, p5
The article reports on the arbitrage-rebate compliance initiative sent out by the U.S. Internal Revenue Service (IRS) to private bond issuers. The initiative includes actual examinations and information document requests which request issuers to submit copies of documents and procedural data....
- Captives Hail Shift In IRS Tax Policy Deductions. Brostoff, Steven // National Underwriter / Property & Casualty Risk & Benefits Manag;06/11/2001, Vol. 105 Issue 24, p1
Discusses the reactions of several captive insurance companies and brokers on the decision of the United States Internal Revenue Service to stop deductions for insurance premiums paid to wholly-owned insurers. Significance of the economic family theory; Reason for creating a captive insurance...
- Insurance agents' group seeks ruling from IRS. // Best's Review / Property-Casualty Insurance Edition;Jun94, Vol. 95 Issue 2, p84
Reports on the Council of Insurance Agents and Brokers' request for the Internal Revenue Service to clarify when it is appropriate for policyholders to issue 1099 forms for their insurance agents and brokers. Council's concern over policyholders improperly issuing 1099 forms.
- Missing Out On Load Charge Discounts. // Practical Accountant;May2003, Vol. 36 Issue 5, p20
Reports on the joint force of the U.S. Internal Revenue Service, National Association of Securities Dealers and New York Stock Exchange to assess the honesty of the brokers in remitting the sales charges to the investors. Details on the total shares of the dealers; Compensation of the brokers.
- Muni investors: Don't fiddle while the bond yield burns. Keating, Peter // Money;Apr98, Vol. 27 Issue 4, p58
Discusses the United States Internal Revenue Service (IRS) and the Securities and Exchange Commission (SEC) investigation into a practice known as yield burning. The federal law stating that municipalities must use money raised through bond sales for public projects, not for arbitrage.
- A CROSS-SECTION ANALYSIS OF IRS AUDITING. Erekson, O. Homer; Sullivan, Dennis H. // National Tax Journal;Jun88, Vol. 41 Issue 2, p175
We develop and estimate an economic model of patterns of tax return audits by the IRS. The empirical results using a data set provided by the IRS are interpreted based on IRS goals of deterrence, tax justice, and revenue maximization.