Tax Regulation: IRS Letters Survey Arbitrage Rebate Compliance
- Fiscal Implications of the ECB's Bond Buying Program. De Grauwe, Paul; Ji, Yuemei // Open Economies Review;Nov2013, Vol. 24 Issue 5, p843
The perception that the government bond buying program (OMT) announced by the ECB may lead to future tax burdens on countries, in particular on Germany, is based on an erroneous application of solvency principles that apply to private agents, but not to central banks. We argue that the creditor...
- Treasury Will Close SLGS Window at Noon on March 13. Hume, Lynn // Bondbuyer.com;3/6/2015, p21
The article reports on the indefinite suspension of state and local government securities (SLGS) sales on March 13, 2015 by the U.S. Treasury Department. Topics discussed include the issuance of SLGS subscriptions received before noon on the said date by the Bureau of the Fiscal Service (BFS),...
- Fed to Plunder Public Pension to Manage Debt Ceiling. Again. Thomas, Charlie // AiCIO News;2013, p1
No abstract available.
- World's Largest Portfolio Not Big Enough, Report Finds. Orr, Leanna // AiCIO News;2014, p1
The article focuses on the status of Government Pension Investment Fund (GPIF) in Japan. Topics discussed include the possible struggle of the GPIF for settlement of financial obligations without the contribution of taxpayers, the condition of social security system costs in the country, and the...
- RFP Calendar. // Bond Buyer;2/27/2009, Vol. 367 Issue 33071, p11
A calendar of events for the U.S. area from February 27-April 3, 2009 is presented which includes the Arbitrage Rebate Calculation Services, Underwriter Services and Financial Advisor Services.
- Discussion of "Taxpayers' Prepayment Positions and Tax Return Preparation Fees" MILLS, LILLIAN F. // Contemporary Accounting Research;Summer2005, Vol. 22 Issue 2, p449
This article presents a critique of a paper titled "Taxpayers' Prepayment Positions and Tax Return Preparation Fees," by Scott Jackson and Paul Shoemaker. It addresses the issue of whether tax preparers charge higher fees when taxpayers receive tax refunds. It also examines the level of fees...
- TEVSÄ° YATIRIMLARDA VERGÄ° Ä°NDÄ°RÄ°MÄ° TEÅžVÄ°KÄ°. YAŞAR, Nesimi // Mali Cozum Dergisi / Financial Analysis;tem/agu2013, Issue 118, p141
No abstract available.
- Texas Tax Refunds and Traps. Lyda, Kirk; Hepworth, Justin // Journal of State Taxation;Sep/Oct2011, Vol. 29 Issue 6, p25
The article discusses the common traps of which taxpayers need to consider in making refund claims in Texas. Some considerations include requesting a refund hearing, complying with the substantiation deadline, and filing a tax claim before the tax becomes due. It notes that under the Texas law,...
- The Effect of Prepayment Position on Individual Taxpayers' Preferences for Risky Tax-Filing Options. Dusenbury, Richard // Journal of the American Taxation Association;Spring94, Vol. 16 Issue 1, p1
The influence of prepayment position (payment due or a refund available) on tax- payers' preferences for risky filing options was investigated in an experimental study. The within-subjects experimental design was based on prospect theory. Experienced taxpayers completed three tax eases with...