- SOUTHEAST Bond-Watch. // Bond Buyer;5/23/2002, Vol. 340 Issue 31392, p29
Reports developments on bond use as of May 2002 in the U.S. Exemption of corporation from federal income taxation; Decrease in the revenue of Atlanta; Plan selling of general obligation bonds by the city of Atlanta.
- Cash-Strapped and Facing Budget Deadline, Oklahoma Looks at Bonds. Williamson, Richard // Bond Buyer;5/23/2002, Vol. 340 Issue 31392, p31
Reports the broad array of bond issues in the U.S. Details on the funding of a state history museum; Use of public funds for fuel storage tank projects; Percentage rate of income tax for Oklahoma.
- IRS: Umbrella Structure Allows Nonprofit to Use Tax-Exempts. Duff, Susanna // Bond Buyer;1/28/2003, Vol. 343 Issue 31561, p5
Reports on the scheduled release of a private-letter ruling by the Internal Revenue Service related to student housing bonds in the U.S. Highlights of the ruling and the date on which it is expected to be released formally; Members included in the management board; Unique features of the...
- The Classroom: Reopening Structured Notes. // Venulex Legal Summaries;2010 Q2, p7
The article discusses tax consequences and rules for reopening structured notes. Debt issues can be reopened for the purpose of giving holders more liquidity and debt issuers a lower cost of financing. Tax implications occur when additional notes are issued with original issue discount (OID) as...
- Part III. Administrative, Procedural, and Miscellaneous. // Internal Revenue Bulletin;1/17/2012, Vol. 2012 Issue 3, p289
The article presents information on several income tax notices issued by the U.S. agency Internal Revenue Service (IRS). It discusses notice 2012-3 which provides guidance on current refunding of tax exempt bonds financing under certain disaster relief bond programs. Notice 2012-4 which notifies...
- Local Development Corporation Qualifies as Issuer for County. Schroeder, Peter // Bond Buyer;9/10/2009, Vol. 369 Issue 33181, p5
The article discusses the private-letter ruling issued by the U.S. Internal Revenue Service (IRS) determining that a nonprofit local development corporation qualifies as bond issuer on behalf of the county that created it. It notes that any bonds being issued by an entity must be payable from...
- 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.