Works matching Internal Revenue Code (IRC)

Results: 332

EXAMINING THE COMPLEXITY OF INCOME TAX LAWS IN THE INTERNAL REVENUE CODE (IRC): A SYSTEMATIC LITERATURE REVIEW ON ITS IMPACT ON SMALL BUSINESSES IN THE UNITED STATES.

Published in:

Journal of Business & Accounting, 2024, v. 17, n. 1, p. 4

By:

Karki, Mackenzie;
Boyer-Davis, Stacy;
McKenzie, Kyler

Publication type:

Article

Exploring (In)Equity in the Internal Revenue Code: Discussions of Race in the Tax Classroom.

Published in:

Issues in Accounting Education, 2025, v. 40, n. 3, p. 91, doi. 10.2308/ISSUES-2023-049

By:

Krieg, Kimberly S.;
Marino, Amanda R.;
Morris, Landi

Publication type:

Article

EQUITY COMPENSATION AND NONQUALIFIED DEFERRED COMPENSATION: RECONCILING WHAT CONSTITUTES A "SUBSTANTIAL RISK OF FORFEITURE" UNDER SECTIONS 83 AND 409A OF THE INTERNAL REVENUE CODE.

Published in:

Creighton Law Review, 2017, v. 51, n. 1, p. 1

By:

LANGDON, PETER M.

Publication type:

Article

It's Simple: The Future Will Be More Complex (and That's OK).

Published in:

Tax Executive, 2020, v. 72, n. 2, p. 68

By:

Simons, Tad

Publication type:

Article

Looking Ahead: Predictions on Upcoming State Tax Legislation: Key drivers are state economy and gubernatorial election cycle.

Published in:

Tax Executive, 2020, v. 72, n. 2, p. 28

By:

Freda, Raymond J.;
Chiou, Catherine L.

Publication type:

Article

Responses to Reform in Key Federal States Tax.

Published in:

Tax Executive, 2019, v. 71, n. 3, p. 33

By:

De Jong, Dan;
Lapsiwala, Raj

Publication type:

Article

States Adopt Varying Approaches to Federal Tax Reform.

Published in:

Tax Executive, 2018, v. 70, n. 6, p. 94

By:

Castilla, Maria

Publication type:

Article

TEI Files Memo with Multistate Tax Commission on Section 482 Project.

Published in:: Tax Executive, 2013, v. 65, n. 2, p. 119
Publication type:: Article

Dealing with Codified Economic Substance in the Context of International Issues: Self-Help, the Only Game in Town.

Published in:

Tax Executive, 2011, v. 63, n. 1/2, p. 43

By:

Tello, Carol P.

Publication type:

Article

Section 382 Guidance--An Update.

Published in:

Tax Executive, 2010, v. 62, n. 4, p. 203

By:

Ahlers, Annette M.

Publication type:

Article

Getting the benefit of your bargain in partnership acquisitions: Proposed regulations under...

Published in:

Tax Executive, 1998, v. 50, n. 4, p. 270

By:

Sloan, Eric B.;
Harrington, Deborah A.;
McLean, Scot A.

Publication type:

Article

RECENT US TAX REGULATIONS AFFECTING CANADIAN TAXPAYERS: FIRPTA, INVERSIONS, AND PORTFOLIO INTEREST WITHHOLDING.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 3, p. 802

By:

Shumate, Michael;
Jenkins, Todd

Publication type:

Article

ETIA of 2005 and New Energy-Efficient Homes.

Published in:

Strategic Finance, 2006, v. 87, n. 11, p. 18

By:

SCAFIDI, CATINA M.;
CURATOLA, ANTHONY P.

Publication type:

Article

Deduction of Charitable Contributions When Benefits Are Received.

Published in:

Strategic Finance, 2003, v. 84, n. 10, p. 15

By:

Curatola, Anthony P.;
Flynn, Kevin;
Trewin, Janet;
Steinberg, Mitchell

Publication type:

Article

The Failure of Innocent Spouse Reform.

Published in:

New York Law School Law Review, 2007, v. 51, n. 4, p. 929

By:

Beck, Richard C. E.

Publication type:

Article

BECAUSE FOREVER IS TOO LONG.

Published in:

Western New England Law Review, 2015, v. 37, n. 3, p. 265

By:

KOFSKY, AUSHER M. B.

Publication type:

Article

OUR TAXES GET A DIET: THE CODE ATTACKS THE OVERWEIGHT & OBESITY EPIDEMIC.

Published in:

Temple Law Review, 2013, v. 85, n. 4, p. 951

By:

Ridley, Lauren

Publication type:

Article

GETTING FAITH OUT OF THE GUTTERS: RESOLVING THE DEBATE OVER POLITICAL CAMPAIGN PARTICIPATION BY RELIGIOUS ORGANIZATIONS THROUGH FISCAL SUBSIDIARITY.

Published in:

Nevada Law Journal, 2011, v. 12, n. 1, p. 83

By:

Afield, W. Edward

Publication type:

Article

The Land of Opportunity Zones: Deferring Taxable Capital Gains Through Investments in Low-Income Communities.

Published in:

Missouri Law Review, 2019, v. 84, n. 3, p. 915

By:

Vardell, Reid S.

Publication type:

Article

FORGIVEN BUT NOT FORGOTTEN: TAXATION OF FORGIVEN STUDENT LOANS UNDER THE INCOME-BASED-REPAYMENT PLAN.

Published in:

2011

By:

Layman, Jonathan M.

Publication type:

Opinion

A COLD FRONT RETURNS: PLANNING OPPORTUNITIES WITH ESTATE FREEZES.

Published in:

Journal of Financial Planning, 1992, v. 5, n. 2, p. 72

By:

Sherman, W. Richard;
Stagliano, A. J.

Publication type:

Article

SECTION 1035 POLICY EXCHANGES: TAX TECHNIQUES FOR LIFE INSURANCE POLICY SURRENDERS.

Published in:

1988

By:

Morrow, Edwin P.

Publication type:

Industry Overview

IREM'S 2016 PUBLIC POLICY PRIORITIES.

Published in:: Journal of Property Management, 2016, v. 81, n. 2, p. 28
Publication type:: Article

Law and the Public's Health.

Published in:

Public Health Reports, 2011, v. 126, n. 2, p. 283, doi. 10.1177/003335491112600220

By:

Rosenbaum, Sara

Publication type:

Article

HOW DOMESTIC BUSINESSES DEDUCT BUSINESS INTEREST EXPENSES UNDER THE NEW SECTION 163(J).

Published in:

Global Journal of Accounting & Finance (GJAF), 2020, v. 4, n. 1, p. 90, doi. 10.47177/gjaf.04.01.2020.090

By:

Frankel, Micah;
Tan, John

Publication type:

Article

INCENTIVES FOR CONSERVATION EASEMENTS: THE CHARITABLE DEDUCTION OR A BETTER WAY.

Published in:

Law & Contemporary Problems, 2011, v. 74, n. 4, p. 29

By:

HALPERIN, DANIEL

Publication type:

Article

Twelve Angry Taxpayers: Why the Constitution Might Guarantee a Jury Trial for Accuracy and Fraud Penalties in Tax Cases After SEC v. Jarkesy.

Published in:

Florida Bar Journal, 2025, v. 99, n. 3, p. 58

By:

Proctor, Gray

Publication type:

Article

Internal Revenue Code §1202 and You: Analyzing Exclusion of Gain on Sales of Small Business Stock.

Published in:

Florida Bar Journal, 2023, v. 97, n. 3, p. 34

By:

Hogan, Steven M.;
Huggins, Jacob H.

Publication type:

Article

Expatriation from the United States: The Inheritance Tax Under I.R.C. §2801.

Published in:

Florida Bar Journal, 2022, v. 96, n. 4, p. 34

By:

Forster, Gary A.;
Page, J. Brian

Publication type:

Article

Expatriation from the United States: The Exit Tax.

Published in:

Florida Bar Journal, 2020, v. 94, n. 6, p. 60

By:

Forster, Gary;
Page, J. Brian

Publication type:

Article

Terrain, Taxes, and Land Trusts: Saving the Florida Panther Through the Use of Conservation Easements.

Published in:

Florida Bar Journal, 2020, v. 94, n. 6, p. 53

By:

Hughes, Elizabeth M.

Publication type:

Article

Are Client’s Tax Returns Timely Enough for Discharge.

Published in:

Florida Bar Journal, 2017, v. 91, n. 5, p. 40

By:

Meyer, Robert

Publication type:

Article

Basis Consistency: How to Kill a Fly with a Bazooka.

Published in:

Florida Bar Journal, 2017, v. 91, n. 5, p. 36

By:

Scott, Mark;
Goldberger, Scott L.

Publication type:

Article

Rethinking I.R.C. §2701 in the Era of Large Gift Tax Exemptions.

Published in:

Florida Bar Journal, 2013, v. 87, n. 9, p. 34

By:

Pegg, Christopher;
Seymour, Nicole

Publication type:

Article

Now Is Not the Time for Market Discount: A Survey of Authorities and Rationales Suggesting Code Sec. 451(b) Does Not Require the Current Inclusion of Market Discount.

Published in:

Journal of Taxation of Financial Products, 2018, v. 15, n. 4, p. 53

By:

Zelnik, Jonathan;
Jenkins, Drake

Publication type:

Article

New Code Sec. 451(b)--What's Up with That?

Published in:

Journal of Taxation of Financial Products, 2018, v. 15, n. 4, p. 49

By:

Yaghmour, Michael

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 3, p. 7

By:

Lay, Matthew;
Scaramella, Michael

Publication type:

Article

Choice of Entity Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 2, p. 9

By:

Tutaj, Adam J.

Publication type:

Article

Moore v. United States: The U.S. Supreme Court's Impending Revisiting of the Definition of "Income".

Published in:

University of Miami Business Law Review, 2024, v. 32, n. 2, p. 175

By:

Cantley, Beckett;
Dietrich, Geoffrey

Publication type:

Article

NARROWING THE PLAYING FIELD ON NIL COLLECTIVES.

Published in:

Marquette Sports Law Review, 2023, v. 34, n. 1, p. 59

By:

KISSKA-SCHULZE, KATHRYN

Publication type:

Article

I.R.C. §4960'S IMPACT ON COLLEGE SPORTS: IN LIGHT OF IRS GUIDANCE CERTAIN UNIVERSITIES WILL NEED TO ENGAGE IN TAX PLANNING.

Published in:

Marquette Sports Law Review, 2021, v. 32, n. 1, p. 117

By:

NETTLETON, KARLA M.

Publication type:

Article

AN OVERVIEW OF TAX DEDUCTIONS FOR PROFESSIONAL ATHLETES AND THE RESPONSIBILITY OF TAX PREPARERS WHO SIGN OFF ON THEIR RETURNS.

Published in:

Marquette Sports Law Review, 2015, v. 25, n. 2, p. 435

By:

POGROSZEWSKI, ALAN;
SMOKER, KARI

Publication type:

Article

Using Roth IRAs and Section 529 Plans as Estate-Planning Tools.

Published in:

Management Accounting Quarterly, 2015, v. 17, n. 1, p. 33

By:

Bockanic, William N.;
Madison, Roland L.

Publication type:

Article

Auto Financial, Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Provisions to Business.

Published in:

Issues in Accounting Education, 2024, v. 39, n. 1, p. 147, doi. 10.2308/ISSUES-2021-064

By:

Kern, Sara M.;
Brajcich, Andrew M.

Publication type:

Article

S Corporations and IRC Section 199A: Incorporating Excel Into Tax-Planning Scenarios.

Published in:

Issues in Accounting Education, 2021, v. 36, n. 3, p. 91, doi. 10.2308/ISSUES-19-059

By:

Cooper, Lauren A.;
Key, Kimberly G.;
Mathis, Mollie E.

Publication type:

Article

THE CANNABIS CONUNDRUM: CONSTITUTIONAL & POLICY CONCERNS IN TAXATION OF THE MARIJUANA INDUSTRY.

Published in:

Legislation & Policy Brief, 2021, v. 10, n. 1, p. 39

By:

CANTLEY, BECKETT;
DIETRICH, GEOFFREY

Publication type:

Article

CURBING EXECUTIVE COMPENSATION: A NEW TAX SCHEME.

Published in:

Legislation & Policy Brief, 2013, v. 5, n. 2, p. 199

By:

COHEN, TRISTEN

Publication type:

Article

Global Tax Shelters, the Ethics of Interpretation, and the Need for a Pragmatic Jurisprudence.

Published in:

American Business Law Journal, 2016, v. 53, n. 4, p. 745, doi. 10.1111/ablj.12088

By:

Ostas, Daniel T.;
Hilling, Axel

Publication type:

Article

A PATH TO "INURE" PEACE: CONSOLIDATING THE PERPLEXITIES OF THE PRIVATE INUREMENT AND PRIVA.

Published in:

Washington University Law Review, 2014, v. 92, n. 1, p. 227

By:

Westenberger, Mark C.

Publication type:

Article

The Deductibility of Away-From-Home Expenses for Senior Missionaries and Other People Rendering Charitable Services.

Published in:

Utah Bar Journal, 2016, v. 29, n. 4, p. 36

By:

Lewis, Timothy B.

Publication type:

Article