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Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla E. Watson
ISBN-10 0314146466
Release 2006-01-01
Pages 431
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.



Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla Watson
ISBN-10 1634599322
Release 2016-03-10
Pages
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.



Federal Tax Procedures for Attorneys

Federal Tax Procedures for Attorneys Author W. Patrick Cantrell
ISBN-10 1634252594
Release 2016-12-01
Pages 508
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Experienced tax lawyers, those new to tax law, and businesspeople will each benefit from this accessible book that provides a nuts-and-bolts approach in solving specific problems that arise in everyday tax practice. The author, who is both a CPA and an attorney, provides insight and practical tips on all aspects of federal tax controversies, from audit (examination) through the administrative appeals process and subsequent litigation, and on to collection (enforcement) issues. Presenting the book s material in a useful outline format, the author deals primarily with the Internal Revenue Code sections 6000 to 9000."



Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen Burke
ISBN-10 1634607120
Release 2016-12-24
Pages 463
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.



Tax Controversies

Tax Controversies Author Leandra Lederman
ISBN-10 1422422631
Release 2008
Pages 794
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Tax Controversies has been writing in one form or another for most of life. You can find so many inspiration from Tax Controversies also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Tax Controversies book for free.



Pay Without Performance

Pay Without Performance Author Lucian A. Bebchuk
ISBN-10 0674020634
Release 2009-07-01
Pages 278
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The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.



The Law of Tax exempt Organizations in a Nutshell

The Law of Tax exempt Organizations in a Nutshell Author Scott A. Taylor
ISBN-10 0314262342
Release 2011
Pages 319
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This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this nutshell will be a valuable introduction to nonprofit professionals needing a concise overview of the legal problems that nonprofit organizations routinely face.



Financial Investigation and Forensic Accounting Third Edition

Financial Investigation and Forensic Accounting  Third Edition Author George A. Manning, Ph.D, CFE, EA
ISBN-10 9781439825679
Release 2016-04-19
Pages 792
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As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Explores a range of crimes Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. Organized crime and consumer fraud Additional topics include organized crime and money laundering — with profiles of the most nefarious cartels — consumer and business fraud and the different schemes that befall the unwary, computer crimes, and issues surrounding banking and finance. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New chapters in the third edition New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter. For a successful prosecution, it is essential to recognize financial crime at its early stages. This practical text presents the nuts and bolts of fraud examination and forensic accounting, enabling investigators to stay ahead of an area that is increasingly taking on global importance.



A Practitioner s Guide to Tax Evidence

A Practitioner s Guide to Tax Evidence Author Joni Larson
ISBN-10 1614387214
Release 2013
Pages 298
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A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.



Federal Tax Research

Federal Tax Research Author Gail Levin Richmond
ISBN-10 1609304748
Release 2014-07-06
Pages 375
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The Ninth Edition features expanded coverage of electronic sources, both subscription-based (such as Westlaw, LexisNexis, Checkpoint, CCH IntelliConnect, and HeinOnline) and those available without charge (particularly those provided by the government). It discusses factors to be considered in deciding between print and online research; chapters discussing primary sources illustrate several online sources for finding these materials.This book devotes considerable space to publicly available IRS documents and legislative history materials. The introductory materials illustrate solving a research problem, and there are updated problems for students to solve throughout the text. The Ninth Edition expands the number of illustrations that complement its textual discussions. A teacher's manual will be available.



Federal Tax Accounting

Federal Tax Accounting Author Stephen F. Gertzman
ISBN-10 OCLC:995176103
Release 2017
Pages
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Federal Tax Accounting has been writing in one form or another for most of life. You can find so many inspiration from Federal Tax Accounting also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal Tax Accounting book for free.



International Tax Evasion in the Global Information Age

International Tax Evasion in the Global Information Age Author David S. Kerzner
ISBN-10 9783319404219
Release 2016-11-17
Pages 411
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This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.



Practical Guide to U S Taxation of International Transactions 10th Edition

Practical Guide to U  S  Taxation of International Transactions  10th Edition Author Michael S. Schadewald
ISBN-10 0808040847
Release 2015-07-17
Pages
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Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.



Federal Income Taxation of Estates Trusts and Beneficiaries in a Nutshell

Federal Income Taxation of Estates  Trusts  and Beneficiaries in a Nutshell Author Grayson M. P. McCouch
ISBN-10 1634603095
Release 2017
Pages 435
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This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.



Essentials of Federal Income Taxation for Individuals and Business 2009

Essentials of Federal Income Taxation for Individuals and Business 2009 Author Linda M. Johnson
ISBN-10 0808019651
Release 2008-11-01
Pages 600
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Essentials of Federal Income Taxation for Individuals and Business by Linda M. Johnson features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.



What Is ASC 740 formerly FASB Statement No 109

What Is ASC 740  formerly FASB Statement No  109  Author Saria Nadeem
ISBN-10 1500648760
Release 2014-07-27
Pages 34
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When and how to recognize deferred taxes on the financial statements? What are the effects of deferred tax assets and deferred tax liabilities on the financial statements? What is the relationship between deferred tax assets and deferred tax liabilities and the tax rate? How revaluation of deferred tax assets and liabilities affect accounting income? How to utilize a deferred tax asset resulting from net operating loss? When a valuation allowance is required? What is FAS 109 (ASC 740) answers these questions with many examples



International Taxation in a Nutshell

International Taxation in a Nutshell Author Richard Doernberg
ISBN-10 1628105550
Release 2015-12-18
Pages 676
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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.