Tax administration in the 90s: the new "reign of terror."
Article Abstract:
The IRS and the US Dept. of Treasury are using proposed legislation and regulations to deter law-abiding taxpayers from minimizing tax liabilities through the use of legitimate tax planning. The Treasury has been proposing changes in tax law that have little chance of being enacted but that will chill taxpayer willingness to enter into such transactions. The IRS has been adding anti-abuse provisions to recently enacted regulations to provide itself with the power to recharacterize transactions that may have had some tax motivation, despite the presence of substantial business purpose.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1996
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IRS audits get new LIFE
Article Abstract:
The IRS will begin a new audit program knows as Limited Issue Focused Examination. Tax audits under the program will be more focused and specific as to the issues being examined. Also the IRS and the taxpayer being audited will come to an agreement not to contest issues under a certain dollar amount.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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Resolving actual and potential disputes with the IRS in the new economy
Article Abstract:
The author discusses changes in the IRS' administration which are geared toward aiding companies in resolving tax disputes.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
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- Abstracts: The pulse of mitosis. NMR analysis goes nano
- Abstracts: Telecommunication firms increase their proceeds. Not even profits made KPN stay at Telecom. Cesky Telecom is awarded a state contract
- Abstracts: Plynostav profits from foreign contracts. IPS will change employee shares
- Abstracts: Continuity of shareholder interest: back to the future. The cause & true effects of Code sec. 355(e). Applying the property-services distinction in corporate transactions: the new economy tests the limits
- Abstracts: The transformation of entity classification. Opening Pandora's box: who is (or should be) a partner? The emerging hybrid structure that can best meet the goals of participants in an e-commerce start-up