01555nam 2200385Ia 450 991069915680332120091028134121.0(CKB)5470000002400327(OCoLC)460678136(EXLCZ)99547000000240032720091028d2009 ua 0engurmn|||||||||txtrdacontentcrdamediacrrdacarrierCapitol Visitor Center[electronic resource] construction expected to be completed within current budget estimate : testimony before the Subcommittee on the Legislative Branch, Committee on Appropriations, House of Representatives /statement of Terrell G. Dorn[Washington, D.C.] :U.S. Govt. Accountability Office,[2009]1 online resource (3 pages) chartTestimony ;GAO-09-925TTitle from PDF title screen (GAO, viewed Oct. 21, 2009)."For release ... July 23, 2009."Includes bibliographical references.Capitol Visitor Center Visitors' centersWashington (D.C.)FinanceVisitors' centersFinance.Dorn Terrell G1382129United States.Congress.House.Committee on Appropriations.Subcommittee on Legislative Branch.United States.Government Accountability Office.GPOGPOBOOK9910699156803321Capitol Visitor Center3434621UNINA04667nam 2200577 450 991079074060332120230725062029.00-19-971745-1(CKB)2550000001172455(EBL)3055969(OCoLC)732955409(MiAaPQ)EBC3055969(Au-PeEL)EBL3055969(CaPaEBR)ebr10823027(CaONFJC)MIL553763(EXLCZ)99255000000117245520140114d2011 uy 0engur|n|---|||||rdacontentrdamediardacarrierGlobal perspectives on income taxation law /Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authorsOxford, [England] ;New York, [New York] :Oxford University Press,2011.©20111 online resource (202 p.)Global Perspectives SeriesDescription based upon print version of record.0-19-532136-7 1-306-22512-4 Includes bibliographical references and index.""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxationâ€?""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income""""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which “damagesâ€? receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions""""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation""""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples""""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of “basisâ€? (or fiscal value) and “amount realizedâ€?""""II. Nonrecognition transaction and exemption transactions""Global Perspectives SeriesIncome taxLaw and legislationIncome taxLaw and legislation.343.05/2Avi-Yonah Reuven S(Reuven Shlomo),1957-303384Sartori Nicola754722Marian Omri1583901MiAaPQMiAaPQMiAaPQBOOK9910790740603321Global perspectives on income taxation law3867386UNINA