TITLE

International Taxation

AUTHOR(S)
Cummings, Jack; Rowe, Kevin
PUB. DATE
November 2005
SOURCE
Corporate Business Taxation Monthly;Nov2005, Vol. 7 Issue 2, p9
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article discusses the United States Internal Revenue Service's release of more guidance under the Internal Revenue Code Section 965 dividends received deduction enacted in the American Jobs Creation Act of 2004. It discusses the background of Code Section 965. Notice 2005-38 deals with the base amount and the cap on extraordinary dividends, particularly in the context of mergers and acquisitions and consolidated returns.
ACCESSION #
19527458

 

Related Articles

  • "Making Work Pay Credit" Mandates Tax Withholding Checkup.  // Federal Tax Course Letter;Aug2009, Vol. 23 Issue 8, p6 

    The article discusses the Internal Revenue Service's (IRS) reminder in the Special Edition Tax Tip 2009-4 in the U.S. It mentions that the IRS reminded taxpayers that the Making Work Pay Credit reduced tax withholding rates in 2009 for 120 million American households. It mentions that MWPC is...

  • TAX BRIEFING.  // Practical Accountant;Jan2007, Vol. 40 Issue 1, p14 

    The article offers news briefs related to taxation in the U.S. Some of the inflation adjustments that was released by the Internal Revenue Service (IRS) for the 2007 are the personal and dependency exemption and standard deduction for singles and married individuals. The IRS issued the optional...

  • Nonrecognition and Like- Kind Exchange for Homes.  // Practical Accountant;Mar2005, Vol. 38 Issue 3, p10 

    The article informs about a clarification by Internal Revenue Services of the U.S. that homeowner, who may exclude gain upon a sale or exchange of a home, also may benefit from a deferral of gain for a like-kind , exchange with respect to the same property. The revenue procedure has six...

  • irs briefing.  // Practical Accountant;Aug2005, Vol. 38 Issue 8, p14 

    The article presents information regarding recent decision and rulings by the U.S. Internal Revenue Service (IRS) related to taxation. It is reported in the article that in IR-2005-69, the IRS has certified the model year 2006 Toyota Highlander Hybrid as being eligible for die clean-burning fuel...

  • No Abandonment Loss for Stock Offering Costs.  // Federal Tax Course Letter;Oct2013, Vol. 27 Issue 10, p11 

    The article focuses on the Field Attorney Advice 20133101F on August 7, 2013 regarding the abandonment loss for costs obtained in an attempted stock offering. It mentions that based from the U.S. Internal Revenue Service (IRS), taxpayers cannot claim an abandonment loss deduction for stock...

  • It's Not What You Buy, It's When You Buy It. Daks, Martin C. // njbiz;11/14/2005, Vol. 18 Issue 46, p19 

    Focuses on the advantage of buying assets and putting it on service at the end of the year to companies that intend to depreciate their asset and reduce tax liability in the U.S. Rules posed by the Internal Revenue Service (IRS) code for the depreciation period of the assets; Maximum amount...

  • IRS adds tax tables to Web site.  // Hudson Valley Business Journal;1/10/2005, Vol. 16 Issue 1, p19 

    The article reports that the tax law that authorizes optional deduction for state and local sales tax instead of state and local income tax was enacted too late in the year to include in the U.S. Internal Revenue Service (IRS) tax instruction booklets. The TRS Publication 600, Optional State...

  • SOURCING FOR COMPENSATION.  // Practical Accountant;Sep2005, Vol. 38 Issue 9, p14 

    This article reports that the U.S. Internal Revenue Service (IRS) has issued final regulations T.D. 9212, that describes the proper basis for determining the source of compensation for labor or personal services performed partly within and partly outside the U.S. The IRS also issued another set...

  • A Deduction You Want--and Need--to Know About. Matousek, Jim // Crafts Report;Apr2008, Vol. 34 Issue 384, p60 

    The article discusses the concept of Domestic Production Activities Deduction in the U.S. Many accountants and tax preparers considered the three percent deduction too small to bother with and that the multitude of Internal Revenue Service (IRS) guidance issued as very complex and time consuming...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics