Audit-Proof Tax Shelters

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Publisher :
ISBN 13 : 9780130509314
Total Pages : 260 pages
Book Rating : 4.5/5 (93 download)

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Book Synopsis Audit-Proof Tax Shelters by : Donald J. Korn

Download or read book Audit-Proof Tax Shelters written by Donald J. Korn and published by . This book was released on 1993 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

"Seeking Shelter"

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Publisher :
ISBN 13 :
Total Pages : 270 pages
Book Rating : 4.:/5 (65 download)

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Book Synopsis "Seeking Shelter" by : Petro Lisowsky

Download or read book "Seeking Shelter" written by Petro Lisowsky and published by . This book was released on 2008 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Using confidential tax shelter data obtained from the Internal Revenue Service, this paper develops an empirically valid model for inferring the likelihood that a firm engages in a tax shelter. The U.S. Treasury Department (1999) white paper on tax shelters is used as a conceptual guide in developing publicly available financial statement proxies for the characteristics of tax shelters. Results show that tax shelter likelihood is positively related to the presence of subsidiaries located in tax havens, material foreign operations, prior-year reported effective tax rates, financial complexity, litigation losses, and use of promoters. Validation tests on out-of-sample tax shelter observations indicate the likelihood model can be used generally by researchers, investors, and tax administrators to infer tax shelter likelihood. The use of publicly available information as inputs is central to the model's usefulness. This paper also reports the first clear empirical link between the contingent tax liability reserve, or tax cushion, and tax shelters. Prior research finds general evidence that the tax cushion is increasing in IRS audit adjustments, suggesting the tax cushion is increasing in tax risk. Tax shelters have been suspected as a reason for this association, but until now no clear empirical link had been established. Results also show that the tax cushion is positively related to financial earnings management. Taken together, the findings suggest that the tax cushion may be subject to both tax and financial reporting pressures.

Practical Guide to Handling IRS Income Tax Audits

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Publisher : Prentice Hall
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Practical Guide to Handling IRS Income Tax Audits by : Ralph L. Guyette

Download or read book Practical Guide to Handling IRS Income Tax Audits written by Ralph L. Guyette and published by Prentice Hall. This book was released on 1986 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Your Home as a Tax Shelter

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Publisher : Kaplan Publishing
ISBN 13 : 9780793104352
Total Pages : 172 pages
Book Rating : 4.1/5 (43 download)

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Book Synopsis Your Home as a Tax Shelter by : Edith Lank

Download or read book Your Home as a Tax Shelter written by Edith Lank and published by Kaplan Publishing. This book was released on 1993 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Your Home as a Tax Shelter, the authors cover: IRS ground rules; the home office; divorce and inheritance; buying and selling fix-up costs; computing and reporting capital gain on the home; and the Golden Benefit. Special emphasis is given to maintaining audit-proof records of home improvements so capital gains taxes will be lower when it comes time to sell.

How to Avoid a Tax Audit of Your Return

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Publisher : Simon & Schuster
ISBN 13 : 9780671529222
Total Pages : 164 pages
Book Rating : 4.5/5 (292 download)

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Book Synopsis How to Avoid a Tax Audit of Your Return by : Bernard Greisman

Download or read book How to Avoid a Tax Audit of Your Return written by Bernard Greisman and published by Simon & Schuster. This book was released on 1984 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Tax Shelters

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Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corporate Tax Shelters by : United States. Congress. House. Committee on Ways and Means

Download or read book Corporate Tax Shelters written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2001 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Agent-based Modeling of Tax Evasion

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Publisher : John Wiley & Sons
ISBN 13 : 1119155681
Total Pages : 388 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis Agent-based Modeling of Tax Evasion by : Sascha Hokamp

Download or read book Agent-based Modeling of Tax Evasion written by Sascha Hokamp and published by John Wiley & Sons. This book was released on 2018-03-19 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasion A computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasion Explores the theoretical aspects and diversity of agent-based modeling through the example of tax evasion Provides an overview of the characteristics of more than thirty agent-based tax evasion frameworks Functions as a solid foundation for lectures and seminars on agent-based modelling of tax evasion The only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.

Farmer's Tax Guide

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Publisher :
ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Farmer's Tax Guide by :

Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role of Professional Firms in the U.S. Tax Shelter Industry

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Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis The Role of Professional Firms in the U.S. Tax Shelter Industry by : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations

Download or read book The Role of Professional Firms in the U.S. Tax Shelter Industry written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2005 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Examination of Returns, Appeal Rights, and Claims for Refund

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Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis Examination of Returns, Appeal Rights, and Claims for Refund by : United States. Internal Revenue Service

Download or read book Examination of Returns, Appeal Rights, and Claims for Refund written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditing Fundamentals in a South African Context

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Publisher : Oxford University Press, USA
ISBN 13 : 9780190749040
Total Pages : 0 pages
Book Rating : 4.7/5 (49 download)

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Book Synopsis Auditing Fundamentals in a South African Context by : Pieter von Wielligh

Download or read book Auditing Fundamentals in a South African Context written by Pieter von Wielligh and published by Oxford University Press, USA. This book was released on 2020-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.

Taxing Corporate Income in the 21st Century

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Publisher : Cambridge University Press
ISBN 13 : 1139464515
Total Pages : 401 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach

Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Why People Pay Taxes

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ISBN 13 : 9780472103386
Total Pages : 361 pages
Book Rating : 4.1/5 (33 download)

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Book Synopsis Why People Pay Taxes by : Joel Slemrod

Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

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Publisher :
ISBN 13 : 9781678085070
Total Pages : 96 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns) by : Internal Revenue Service

Download or read book Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns) written by Internal Revenue Service and published by . This book was released on 2021-03-04 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.

Options to Improve Tax Compliance and Reform Tax Expenditures

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Publisher : Joint Committee on Taxation
ISBN 13 :
Total Pages : 450 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Options to Improve Tax Compliance and Reform Tax Expenditures by : United States. Congress. Joint Committee on Taxation

Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2005 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Passive Activity Loss

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Publisher :
ISBN 13 : 9781304114327
Total Pages : pages
Book Rating : 4.1/5 (143 download)

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Book Synopsis Passive Activity Loss by : Internal Revenue Service

Download or read book Passive Activity Loss written by Internal Revenue Service and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Model Rules of Professional Conduct

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Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.