Resources
BNET Business Dictionary
- Internal Revenue Code
- the complex series of federal tax laws
- Internal Revenue Code definition on BNET »
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- TEI recommendations on simplifying the Internal Revenue Code - Tax Executives Institute
- TEI Recommendations on Simplifying the Internal Revenue Code
- Research articles 1990-05-01
- Business split. (Tax Executives Institute opposes bills that would abolish the Internal Revenue Code since no alternative is suggested)(Brief Article)
- 00-00-0000 Legislation moving through Congress to abolish the Internal Revenue Code is dividing the business community. The Tax Executives Institute, a trade association of large-corporation tax executives, has sent a letter to House Ways & 00-00-0000 Legislation moving through Congress to abolish...
- Research articles 1998-05-04
- Conduit rules under section 7701 of the Internal Revenue Code - l - Tax Executives Institute International Tax Committee
- On June 17, 1994, Tax Executives Institute submitted the following comments to the Internal Revenu regulations under section 7701l of the Internal Revenue Code. The Institute's comments on the so-c was prepared under the aegis of TEI's International Tax Committee, whose chair is Lisa Norton of Ing The following members...
- Research articles 1994-07-01
- Amortization of intangibles under sections 167 and 197 - comments submitted Sept 29, 1997 by Tax Executives Institute to the IRS regarding Internal Revenue Code sections 167 and 197
- On September 29, 1997, Tax Executives Institute submitted the following comments to the Internal Revenue Service on proposed regulations under sections 167 and 197 of the Internal Revenue Code, relating to the amortization of certain intangible property. The Institute's comments were developed under the joint aegis of its Federal and...
- Research articles 1997-11-01
- Section 1059A regulations relating to the basis of property imported into the United States - comments submitted on Oct 23, 1997 by Tax Executives Institute to the IRS regarding Internal Revenue Code section 1059A regulations
- On October 23, 1997, Tax Executives Institute submitted the following comments to the Internal Revenue Service concerning regulations under section 1059A of the Internal Revenue Code on the interaction of the tax statute with the Customs Service regulations for determining the customs value of imported property. The comments, which took...
- Research articles 1997-11-01
- Taxing foreign reinsurers in the U.S. (World Reinsurance Report)
- Taxing Foreign Reinsurers In The U.S. U.S. reinsurers are subject to federal income tax on their worldwide income. The Internal Revenue Code may also apply U.S. income tax to the receipts of foreign reinsurers when that income is "effectively cTaxing Foreign Reinsurers In The...
- Research articles 1990-09-03
- paperless office vs. the Internal Revenue code, The
- IRC section 6695 requires paid tax return preparers to sign client's tax returns for filing with the IRS. One tax preparation firm, in attempting to move to a paperless office, proposed the following procedure to the IRS. The return would be prepared electronically. The signature page would be printed out,...
- Research articles 1998-08-01
- Employers given time to implement Section 89. (Internal Revenue Code)
- Employers Given Time To Implement Section 89 WASHINGTON--The Internal Revenue Service has given employers a few months of breathing space before they must begin applying a complex set of new regulations to Section 89 of the Internal Revenue Code. Employers Given Time...
- Research articles 1989-03-13
- Revocation of Election Under Internal Revenue Code
- Revocation is the act of recalling or annulling, the reversal of an act, the recalling of a grant, or the making void of some deed previously existing. It exists in both common law and civil law. This is a template which can be used for revocation of election under Internal...
- Tools & templates 2007-12-01
- The Broad Implications of Section 965 Repatriation
- Repatriation provisions under the American Jobs Creation Act of 2004 (section 965 of the Internal Revenue Code) offer an opportunity to bring profits earned overseas back to the United States with greatly reduced tax consequences. But section 965 is as much a forward-looking strategic matter as it is a tax...
- White papers 2005-09-01
- Alternative Means To Satisfy The Non-discrimination Requirement Imposed by the Internal Revenue Code On 401(k) Plans
- Any employer who maintains a qualified 401k plan knows that the plan is an important tool for retaining employees and provides extraordinary tax benefits to the employer and the employee. The employer receives a current deduction for amounts it contributes to the plan and the employee can elect to defer...
- White papers 2003-09-24
- Tax Law Changes To Cope With Advent Of Single-Security Futures Contracts
- At the end of december an Act was passed that gave the Commodity Futures Trading Commission the authority to regulate futures contracts on single stocks as well as certain "narrow based indexes" Changes were also made to the Internal Revenue Code to deal with these new securities. Section 1091 governing...
- White papers 2001-04-01
- Alternative Means To Satisfy The Nondiscrimination Requirement Imposed by the Internal Revenue Code On 401(k) Plans
- Any employer who maintains a qualified 401k plan knows that the plan is an important tool for retaining employees and provides extraordinary tax benefits to the employer and the employee. The employer receives a current deduction for amounts it contributes to the plan and the employee can elect to defer...
- White papers 2003-01-01
Additional Resources
- Comments on proposed regulations under section 1031 of the Internal Revenue Code
- Comments on Proposed Regulations under Section 1031 of the Internal Revenue Code On April 25, 1990, the Internal Revenue Service issued proposed regulations under section 1031 of the Internal Revenue Code, concerning additional rules for exchanges of personalty and multiple properties. The proposed regulations were published in the Federal...
- Research articles 1990-09-01
- Proposed regulations concerning the economic performance requirement under Section 461 of the Internal Revenue Code
- Proposed Regulations Concerning the Economic Performance Requirement under Section 461h of the Internal Revenue Code On June 6, 1990, the Internal Revenue Service issued proposed regulations under section 461h of the Internal Revenue Code, relating to the requirement that "economic performance" occur in order for an amount to be...
- Research articles 1990-11-01
- Notice 96-10: draft revenue procedure on the use of imaging systems to satisfy the requirements of section 6001 of the Internal Revenue Code
- On April 11, 1996, Tax Executives Institute submitted the following comments to the Internal Revenue Service concerning Notice 96-10, which requested comments on a proposed revenue procedure relating to the use of digital imaging to satisfy the recordkeeping requirements of the Internal Revenue Code. The Institute's comments were prepared under...
- Research articles 1996-05-01
- Jackson Hewitt Tax Service Inc. Issues Statement Regarding Internal Revenue Code 7216
- To: BUSINESS EDITORS Contact: Sheila Cort, Vice President, Corporate Communications of Jackson Hewitt Tax Service Inc., +1-973-630-0680 PARSIPPANY, N.J., Jan. 3 /PRNewswire-FirstCall/ -- The Internal Revenue Service issued regulations on January 3, 2008, that update the rules regarding the disclosure and use of tax return information by tax return...
- Research articles 2008-01-03
- Proposed regulations under Section 404A of the Internal Revenue Code
- On January 6, 1994, Tax Executives Institute filed the following comments with the Internal Revenue Service on proposed regulations under section 404A of the Internal Revenue Code, relating to limitations on deductions and adjustments to earnings and profits with respect to certain foreign deferred compensation plans. The comments were...
- Research articles 1994-01-01
- Notice 98-11, relating to the treatment of hybrid arrangements under Subpart F - IRS Notice 98-11, Internal Revenue Code Subpart F
- On March 12, 1998, Tax Executives Institute submitted the following comments to the Internal Revenue Service on Notice 98-11, relating to the treatment of certain hybrid arrangements under subpart F of the Internal Revenue Code. The comments, which were submitted to Michael Danilack, Associate Chief Counsel International, were prepared under...
- Research articles 1998-03-01
- INTERNAL REVENUE CODE SECTION 6166: COMMENTS TO TAX COUNSEL FOR THE SENATE FINANCE COMMITTEE
- Editors' Synopsis: This Article contains the written comments made to the Tax Counsel for the United States Senate Finance Committee by a Task Force composed of members of the Business Planning Group of the American Bar Association's Real Property, Probate and Trust Section suggesting how section 6166 of the Internal...
- Research articles 2006-04-01
- << Previous
- page 1 of 1
- Next >>
Presented by American Express