Tax

Tag: Long Read

  • Audit

    Tax Audit Audit means: an examination and verification, in a taxation context, of a taxpayer's books and records by the U.S. Internal Revenue Service. Examination and verification carried out by an outside agency (such as an accountancy firm or the tax authorities) of a taxpayer's books and […]

  • Federal Income Taxes

    Federal Income Taxes Examine this entry’s resource and reference tools for detailed analysis on federal income taxes. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of federal income taxes includes tax benefit, assignment of income, basis, gross income, and more to help you reduce research…

  • Principal Business Activity Codes

    Principal Business Activity Codes Agriculture, Forestry, and Fishing Crop production 111100 – Oilseed & grain farming 111210 – Vegetable and melon farming 111300 – Fruit & tree nut farming 111400 – Greenhouse, nursery, & floriculture production 111900 – Other crop farming (tobacco, cotton, etc.) Animal production 112111 – Beef cattle ranching & farming 112112 –…

  • Topical Index

    Topical Index General Topics Adjustments to Income 401K Alimony Education Expense Educator Expense Extenders Health Insurance Moving Expense Student Loan Interest Business / General Appeals At-Risk Rules Accrual Basis Cash Basis Draws Employer ID Number Liquidation NOL RE Pro Business Expenses Amortization Bad Debt Business Expenses Depletion Depreciation Domestic Production Activities Deduction Entertainment Fringe Benefits…

  • State Taxes

    State Taxes Please select a state from the list below: Alabama Alaska Arkansas Arizona California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma…

  • Proposed Regulations prior 2008

    Proposed Regulations prior 2008 2010 and after: From IRBs after January, 2010: For information about proposed regulations after january 2010 and information in general about tax proposed regulations, click here. 2008: From IRBs in the first half of 2008: For information about proposed regulations in 2008, click here 2008: From IRBs in the second half…

  • Proposed Regulations

    The Proposed Regulations are. tentative regulations issued by the U.S. Treasury Department to give interested parties time to respond. Courts tend to give no legal validity to proposed regulations. Temporary regulations are also issued as proposed regulations. An entry about U.S. Treasury Department…

  • Federal Income Tax Documents

    Federal Income Tax Documents Federal Tax Research: Documents and Resources The following entry describes the main types of federal income tax documents and indicates the most common resources for locating them. This section comprises: The Internal Revenue Code (IRC) The Treasury Regulations (Treas.Reg.) IRS Rulings and Pronouncements Tax Court Decisions Internal Revenue Code (IRC) Federal tax…

  • Employer Comparable Contributions

    Employer Comparable Contributions to Health Savings Accounts under Section 4980G AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations that provide guidance regarding employer comparable contributions to Health Savings Accounts HSAs) under section 4980G. In general, these final regulations affect employers that contribute to employees’ HSAs. DATES: Effective Date:…

  • Cash D Reorganizations

    Cash D Reorganizations Cash D Reorganizations–Selected International Issues By Lowell D. Yoder, Esq. McDermott Will & Emery LLP, Chicago, IL Cash D Reorganizations–Selected International Issues By Lowell D. Yoder, Esq. McDermott Will & Emery LLP, Chicago, IL A U.S. multinational may restructure its foreign subsidiaries through asset reorganizations to achieve certain business objectives, such as…