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- Title
Extension rules liberalized.
- Authors
Strobel, Caroline D.
- Abstract
The article reports on news and developments concerning taxation in the United States. Temporary rules have been issued that simplify and extend the procedure for requesting a filing extension. A deduction for qualified production activity income is stipulated under the American Jobs Creation Act. Meanwhile, Several changes in the treatment of intangibles when they are disposed of in a taxable transaction are made possible under the Energy Tax Act of 2005.
- Subjects
UNITED States; TAXATION; INCOME; JOB creation laws; FULL employment policies; ENERGY tax credits
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2006, Vol 17, Issue 5, p87
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.20237