Beyond check-the-box - neglected issues

Article Abstract:

IRS check-the-box regulations were issued for reasons which also apply to publicly traded partnerships and pass-through entities. The regulations which allow elections of entity classification were a response to the knowledge that the prior partnership classification scheme had become archaic. Publicly traded partnerships, S corporations, and other pass-through entities such as real estate investment trusts are in need of a similar scheme which would remove the significance of entity classification and move toward the integration of individual and corporate taxes.

Corporate Taxes, Partnership, Partnerships

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Proposed changes in business taxation: a primer for tax professionals

Article Abstract:

Income tax reform discussions have focused on the impact such changes would have on individuals, but the economic impact on businesses of such reforms needs to be assessed as well. The national sales tax would be burdensome on retailers and is regressive. The Armey flat tax maintains pension incentives and treats labor-intensive firms better than the Nunn-Domenici USA tax does. The USA tax is less regressive than the Armey flat tax and provides more incentives to exports. Both the Armey flat tax and the USA tax limit research and development incentives.

Public Finance Activities, Corporate Income Taxes, Tax reform, Flat tax

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Proposed regulations on space and ocean income and international communications income raise major issues for U.S. and foreign companies

Article Abstract:

The authors discuss IRC section 863(d) and (e) proposed regulations and their possible effects on international telecommunication income-generating activities.

United States, Telecommunications services industry, Telecommunications industry, Space industrialization

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