| Loại tài liệu | Tư liệu ngôn ngữ (Sách) | | Mã ngôn ngữ | eng | | | KF6289.3 .T67 | | Thông tin nhan đề | Top federal tax issues for 2008 CPE course | | Xuẩt bản,phát hành | Chicago, IL : CCH Inc., 2007 | | Mô tả vật lý | 250 p. ; 23 cm
| | Tóm tắt/chú giải | There are 3 modules in the contents of this book. The module 1 is Hot Business Topics which is divided to 3 parts. The part 1 is Roadmap or Compass for the IRS which is about Learning Objectives, introduction, To Whom Does Fin 48 Apply, Why Fin 48, What is a Tax Position, Evaluation of A Tax Position, Unit of Account, Subsequent Events, Penalties and Interest, Effective Settlement, Sample Interim SEC Filings, Similar Language in IRS Standards, Disclosure Provisions, effective day, IRS Response to Disclosure Concerns, IRS View of effective Settlement, Tax Accrual Workpapers, Certainty, Closed Tax Years and Convergence. The part 2 is Nonqualified Deferred Compensation: New Requirement which is about Learning Objectives, Introduction, Effecttive Dates and Transition Rules, Key Definitions, Specific Arrangements Covered by Code Sec. 409A, Exclusions from Code SEC.409A, Initial Deferral Elections, Time and Form of Payment, Partners and Partnerships and Reporting Deferred Compensation. The part 3 is Intrafamily Transfers of Small Bussinesses which is about Learning Objectives, Deciding to Move on, Make a succession Plan, Tools to Transfer a Small Business, Valuing a Small Business, Allocation of Purchase Price and Final Federal Payroll Tax Responsibilities.The Module 2 is Wealth- Building Strategies which there are also 3 parts in. The part 4 is Alternative Minimum Tax: A Growing Problem which is about History of the Alternative Minimum Tax, The Alternative Minimum Tax In 2007, The Growing Threat, Nonredefundable Personal Credits, Estates and Trusts, Corporations, Calculating AMT Liability for Individuals, Alternative Tax Net Operating Loss Deduction, Alternative Minimum Tax Foreign Tax Credit, Calculating AMT, Taxpayers Affected by the Alternative Minimum Tax, Strategies For Minimizing Alternative Minimum Tax Liability and Options for Reforming the AMT. The part 5 is Family Limited Partnerships which is about FLP and Formation, Nontax Benefits, Transfer Tax Benefits, Disadvantages of the FLP, IRS Attacks on FLPs and Planning Tips for FLPs. The part 6 is Passive Activity Loss Limitations which is about Passive Activities, Passive Activity Income, Material Participation, Rental Activity, Trust and Estate Issues, Personal Service Corporations and Closely Held C Corporations, Election to Group Passive Activities, Disposition of Interest and Alternative Minimum Tax. The last module is New Tax Law/IRS which includes 2 parts. The part 7 is IRS Audit Process which covers Enforcement and Audit Statistics, Pressure to Close Audits, Wage and Investment Income Division Audits, Small Business and Self- Employed Division Audits, Tax- Exempt and Government Entities Divisions Audits, Large and Mid-Size Business Division Audits, Tax Shelters, Appeals and Alternative Dispute resolution (ADR) Programs. The part 8 is Major tax Law Developments in 2007
| | Từ khóa | 1. Income tax. 2. Tax planning. 3. Tax returns. |
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