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- Title
Legislative Agendas; National Starch Upheld.
- Authors
Clavero, Cesar
- Abstract
Reports on the legislative agendas for congressional tax committees. Tax simplification; Extension of expiring provisions; New tax incentives; Legislation to cut Social Security payroll taxes; Tax treatment of intangibles; Imposition of consumption taxes and corporate and individual tax rate hikes; Affirmation of the Tax Court's ruling in "National Starch and Chemicals Corp. v. Commissioner" regarding the tax deductibility of costs incurred in mergers and acquisitions.
- Subjects
TAX laws; LEGISLATION; TAX accounting; SOCIAL security taxes; WITHHOLDING tax; NATIONAL Starch &; Chemical Co.; TAX deductions; MERGERS &; acquisitions
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1991, Vol 3, Issue 1, p131
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.3970030113