provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules.
Civil tax penalties are an important tool for encouraging compliance with tax laws.
This book contains: - The complete text of the Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page ...
The Circular 230 Deskbook from PLI helps tax practitioners comply with complex Circular 230 amendments more easily-- and avoid costly penalties and sanctions.
discusses payments and transactions reportable on Forms 1098 and 1099 that are not subject to backup withholding under [section] 3406.
This book contains: - The complete text of the AJCA Modifications to the Section 6011 Regulations (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
"...explores the goals and boundaries of appropriate tax planning and tax minimization transactions, including codification of the so-called "economic substance doctrine" in Code [section] 7701(o) and various other statutory and common law ...
Corporate Tax Shelters: Looking Under the Roof : Hearing Before the Committee on Finance, United States Senate, One Hundred Seventh...
U.S. corporations with foreign ownership now need to comply with tough new IRS regulations--or face severe penalties. Shows how to meet the new compliance requirements for record maintenance and reporting...