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Academic Journal

New Year's Gifts: IRS Issues Final 2023 QI Agreement and Additional Code Sec. 1446(f) Guidance.

Subjects: *TAX reform; *BROKERS; *MASTER limited partnershipUNITED States. Internal Revenue Service

  • Source: International Tax Journal. Mar/Apr2023, Vol. 49 Issue 2, p11-16. 6p.

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Academic Journal

Revisiting Supplemental Executive Retirement Plans after the Tax Law Change.

Subjects: *TAX cuts; *RETIREMENT planning; *BUSINESS taxUNITED States

  • Source: Journal of Financial Service Professionals. May2018, Vol. 72 Issue 3, p52-55. 4p.

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Academic Journal

A Split-Dollar Renaissance in the Making?

Subjects: *TAX cuts; *ESTATE planning; *FINANCIAL planningUNITED States

  • Source: Journal of Financial Service Professionals. May2018, Vol. 72 Issue 3, p46-51. 6p.

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Academic Journal

The Impact of the New Tax Law on Executive Compensation.

Subjects: *TAX cuts; *EXECUTIVE compensation; *INTERNAL revenue lawUNITED States

  • Source: Journal of Financial Service Professionals. May2018, Vol. 72 Issue 3, p29-36. 8p.

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Academic Journal

Does Residency Status Under a Treaty Affect FBAR Duties? District Court Order Ponders Potential "Escape Hatch" for Taxpayers.

Subjects: *FOREIGN bank accounts; *FINES (Penalties); *TAX returns

  • Source: International Tax Journal. Mar/Apr2023, Vol. 49 Issue 2, p21-48. 10p.

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Academic Journal

Hegemonic Marriage: The Collision of "Transformative" Same-Sex Marriage with Reactionary Tax Law.

Subjects: *DOMESTIC partnership; SAME-sex marriage; UNITED States tax lawsUNITED StatesUNITED States. Internal Revenue Service

  • Source: Tax Lawyer. Spring2021, Vol. 74 Issue 3, p411-436. 26p.

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Academic Journal

Standing Up to the Treasury: Applying the Procedural Standing Analysis to Post-Mayo, Pre-Enforcement APA Treasury Challenges.

Subjects: *ADMINISTRATIVE procedure; UNITED States tax laws; INJUNCTIONSUNITED States. Dept. of the Treasury ; UNITED States. Supreme Court

  • Source: Minnesota Law Review. 2021, Vol. 105 Issue 4, p1947-2006. 60p.

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Academic Journal

AUTHORIZING GROSS-UP COMPENSATION: MAKING RECOVERING PLAINTIFFS WHOLE BY ACCOUNTING FOR THE ADDITIONAL TAX CONSEQUENCES THAT ACCOMPANY LUMP-SUM BACK PAY AWARDS.

Subjects: *EMPLOYMENT discrimination -- Law & legislation; *EMPLOYMENT discrimination lawsuits; LEGAL status of plaintiffsUNITED States

  • Source: Wake Forest Law Review. 2021, Vol. 56 Issue 2, p417-439. 23p.

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Academic Journal

WHAT IS CAESAR'S, WHAT IS GOD'S: FUNDAMENTAL PUBLIC POLICY FOR CHURCHES.

Subjects: *GOVERNMENT policy; LAW & legislation; UNITED States tax lawsUNITED States. Supreme Court ; BOB Jones University

  • Source: Harvard Journal of Law & Public Policy. Winter2021, Vol. 44 Issue 1, p145-238. 94p.

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Academic Journal

Section 338 and the Step Transaction Doctrine.

Subjects: *CORPORATION law; *STOCK purchase agreements (Close corporations); *STOCKS (Finance)UNITED StatesUNITED States. Dept. of the Treasury

  • Source: Tax Lawyer. Fall2020, Vol. 74 Issue 1, p105-140. 36p.

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  • 1-10 of  1,263 results for ""UNITED States tax laws""