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Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams
| Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams |
| Autore | Blazek Jody |
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
| Descrizione fisica | 1 online resource (223 pages) |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-119-35225-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910466284403321 |
Blazek Jody
|
||
| Hoboken, New Jersey : , : Wiley, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams
| Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams |
| Autore | Blazek Jody |
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
| Descrizione fisica | 1 online resource (223 pages) |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| ISBN | 1-119-35225-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910792746303321 |
|
Blazek Jody
|
||
| Hoboken, New Jersey : , : Wiley, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams
| Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams |
| Autore | Blazek Jody |
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
| Descrizione fisica | 1 online resource (223 pages) |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| ISBN | 1-119-35225-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910817437003321 |
|
Blazek Jody
|
||
| Hoboken, New Jersey : , : Wiley, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek
| Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
| Autore | Blazek Jody |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
| Descrizione fisica | 1 online resource (896 p.) |
| Disciplina |
343.7305/266
343.7305266 |
| Collana | Wiley Nonprofit Authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
tax planning and Compliance for tax-exempt organizations: Rules, Checklists, Procedures; Contents; List of Exhibits; Preface; About the Authors; Acknowledgments; PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS; CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations; 1.1 Differences between Exempt and Nonexempt Organizations; 1.2 Nomenclature; 1.3 Ownership and Control; 1.4 Role of the Internal Revenue Service; 1.5 Suitability as an Exempt Organization; 1.6 Start-Up Tax and Financial Considerations; 1.7 Choosing the Best Form of Organization
CHAPTER 2 Qualifying Under IRC 501(c)(3)2.1 Organizational Test; 2.2 Operational Test; CHAPTER 3 Religious Organizations; 3.1 Types of Religious Organizations; 3.2 Churches; 3.3 Religious Orders; 3.4 Religious and Apostolic Associations; CHAPTER 4 Charitable Organizations; 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening the Burdens of Government; 4.4 Advancement of Religion; 4.5 Advancement of Education and Science; 4.6 Promotion of Health; 4.7 Cooperative Hospital Service Organizations CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals5.1 Educational Purposes; 5.2 Literary Purposes; 5.3 Scientific Purposes; 5.4 Testing for Public Safety; 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment); 5.6 Prevention of Cruelty to Children or Animals; CHAPTER 6 Civic Leagues and Local Associations of Employees: 501(c)(4); 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations6.3 Local Associations of Employees; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.1 Labor Unions; 7.2 Agricultural Groups; 7.3 Horticultural Groups; 7.4 Disclosures of Nondeductibility; CHAPTER 8 Business Leagues: 501(c)(6); 8.1 Basic Characteristics; 8.2 Meaning of ''Common Business Interest''; 8.3 Line of Business; 8.4 Rendering Services for Members; 8.5 Sources of Revenue; 8.6 Membership Categories; 8.7 Member Inurement 8.8 Chambers of Commerce and Boards of Trade8.9 Comparison to 501(c)(5); 8.10 Recognition of Exempt Status; 8.11 Formation of a Related Charitable Organization; 8.12 Disclosures for Lobbying and Nondeductibility; CHAPTER 9 Social Clubs: 501(c)(7); 9.1 Organizational Requirements and Characteristics; 9.2 Member Inurement Prohibited; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; 9.6 Filing and Disclosure Requirements; CHAPTER 10 Instrumentalities of Government and Title-Holding Corporations; 10.1 501(c)(1) Instrumentalities of the United States 10.2 Governmental Units |
| Record Nr. | UNINA-9910465756403321 |
|
Blazek Jody
|
||
| Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek
| Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
| Autore | Blazek Jody |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
| Descrizione fisica | 1 online resource (896 p.) |
| Disciplina |
343.7305/266
343.7305266 |
| Collana | Wiley Nonprofit Authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
tax planning and Compliance for tax-exempt organizations: Rules, Checklists, Procedures; Contents; List of Exhibits; Preface; About the Authors; Acknowledgments; PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS; CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations; 1.1 Differences between Exempt and Nonexempt Organizations; 1.2 Nomenclature; 1.3 Ownership and Control; 1.4 Role of the Internal Revenue Service; 1.5 Suitability as an Exempt Organization; 1.6 Start-Up Tax and Financial Considerations; 1.7 Choosing the Best Form of Organization
CHAPTER 2 Qualifying Under IRC 501(c)(3)2.1 Organizational Test; 2.2 Operational Test; CHAPTER 3 Religious Organizations; 3.1 Types of Religious Organizations; 3.2 Churches; 3.3 Religious Orders; 3.4 Religious and Apostolic Associations; CHAPTER 4 Charitable Organizations; 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening the Burdens of Government; 4.4 Advancement of Religion; 4.5 Advancement of Education and Science; 4.6 Promotion of Health; 4.7 Cooperative Hospital Service Organizations CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals5.1 Educational Purposes; 5.2 Literary Purposes; 5.3 Scientific Purposes; 5.4 Testing for Public Safety; 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment); 5.6 Prevention of Cruelty to Children or Animals; CHAPTER 6 Civic Leagues and Local Associations of Employees: 501(c)(4); 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations6.3 Local Associations of Employees; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.1 Labor Unions; 7.2 Agricultural Groups; 7.3 Horticultural Groups; 7.4 Disclosures of Nondeductibility; CHAPTER 8 Business Leagues: 501(c)(6); 8.1 Basic Characteristics; 8.2 Meaning of ''Common Business Interest''; 8.3 Line of Business; 8.4 Rendering Services for Members; 8.5 Sources of Revenue; 8.6 Membership Categories; 8.7 Member Inurement 8.8 Chambers of Commerce and Boards of Trade8.9 Comparison to 501(c)(5); 8.10 Recognition of Exempt Status; 8.11 Formation of a Related Charitable Organization; 8.12 Disclosures for Lobbying and Nondeductibility; CHAPTER 9 Social Clubs: 501(c)(7); 9.1 Organizational Requirements and Characteristics; 9.2 Member Inurement Prohibited; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; 9.6 Filing and Disclosure Requirements; CHAPTER 10 Instrumentalities of Government and Title-Holding Corporations; 10.1 501(c)(1) Instrumentalities of the United States 10.2 Governmental Units |
| Record Nr. | UNINA-9910791986603321 |
|
Blazek Jody
|
||
| Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / / Jody Blazek
| Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / / Jody Blazek |
| Autore | Blazek Jody |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
| Descrizione fisica | 1 online resource (896 p.) |
| Disciplina |
343.7305/266
343.7305266 |
| Collana | Wiley Nonprofit Authority |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
| ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
tax planning and Compliance for tax-exempt organizations: Rules, Checklists, Procedures; Contents; List of Exhibits; Preface; About the Authors; Acknowledgments; PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS; CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations; 1.1 Differences between Exempt and Nonexempt Organizations; 1.2 Nomenclature; 1.3 Ownership and Control; 1.4 Role of the Internal Revenue Service; 1.5 Suitability as an Exempt Organization; 1.6 Start-Up Tax and Financial Considerations; 1.7 Choosing the Best Form of Organization
CHAPTER 2 Qualifying Under IRC 501(c)(3)2.1 Organizational Test; 2.2 Operational Test; CHAPTER 3 Religious Organizations; 3.1 Types of Religious Organizations; 3.2 Churches; 3.3 Religious Orders; 3.4 Religious and Apostolic Associations; CHAPTER 4 Charitable Organizations; 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening the Burdens of Government; 4.4 Advancement of Religion; 4.5 Advancement of Education and Science; 4.6 Promotion of Health; 4.7 Cooperative Hospital Service Organizations CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals5.1 Educational Purposes; 5.2 Literary Purposes; 5.3 Scientific Purposes; 5.4 Testing for Public Safety; 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment); 5.6 Prevention of Cruelty to Children or Animals; CHAPTER 6 Civic Leagues and Local Associations of Employees: 501(c)(4); 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations6.3 Local Associations of Employees; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.1 Labor Unions; 7.2 Agricultural Groups; 7.3 Horticultural Groups; 7.4 Disclosures of Nondeductibility; CHAPTER 8 Business Leagues: 501(c)(6); 8.1 Basic Characteristics; 8.2 Meaning of ''Common Business Interest''; 8.3 Line of Business; 8.4 Rendering Services for Members; 8.5 Sources of Revenue; 8.6 Membership Categories; 8.7 Member Inurement 8.8 Chambers of Commerce and Boards of Trade8.9 Comparison to 501(c)(5); 8.10 Recognition of Exempt Status; 8.11 Formation of a Related Charitable Organization; 8.12 Disclosures for Lobbying and Nondeductibility; CHAPTER 9 Social Clubs: 501(c)(7); 9.1 Organizational Requirements and Characteristics; 9.2 Member Inurement Prohibited; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; 9.6 Filing and Disclosure Requirements; CHAPTER 10 Instrumentalities of Government and Title-Holding Corporations; 10.1 501(c)(1) Instrumentalities of the United States 10.2 Governmental Units |
| Record Nr. | UNINA-9910812333803321 |
|
Blazek Jody
|
||
| Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxes and business strategy : a planning approach / / Myron S. Scholes [and five others]
| Taxes and business strategy : a planning approach / / Myron S. Scholes [and five others] |
| Autore | Scholes Myron S. |
| Edizione | [Fifth edition, Global edition.] |
| Pubbl/distr/stampa | Boston : , : Pearson, , [2016] |
| Descrizione fisica | 1 online resource (528 pages) |
| Disciplina | 343.73068 |
| Collana | Always learning |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - United States
Tax planning - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title -- Copyright -- Contents -- Preface -- Acknowledgments -- About the Authors -- Chapter 1 Introduction to Tax Strategy -- 1.1 Themes of the Book -- Taxing Authority as Investment Partner -- The Importance of a Contractual Perspective -- 1.2 Why Do Tax Rules Influence Before-Tax Rates of Return and Investment Decisions? -- Implicit Taxes and Tax Clienteles -- Tax Planning as a Tax-Favored Activity -- Why Study Tax Planning? -- 1.3 Topics Covered in This Book -- 1.4 Intended Audience for This Book -- Summary of Key Points -- Appendix 1.1 Overview of Calculation of U.S. Income Tax Liability -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References -- Chapter 2 Tax-Planning Fundamentals -- 2.1 Types of Income Tax Planning -- Converting Income from One Type to Another -- Shifting Income from One Pocket to Another -- Shifting Income from One Time Period to Another -- 2.2 Restrictions on Taxpayer Behavior -- Economic Substance, Business Purpose, and Substance over Form -- Constructive-Receipt Doctrine -- Related-Party versus Arms-Length Contracts -- Assignment-of-Income Doctrine -- 2.3 The Legislative Process and Sources of Tax Information -- Primary and Secondary Authorities -- The Legislative Process -- Regulations and Revenue Rulings That Result from the Passage of a Tax Act -- The Role of Judicial Decisions -- Secondary Authorities -- Summary of Key Points -- Appendix 2.1 Sources of Information on Tax Legislation -- Appendix 2.2 More Detailed Examples of Tax Planning -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 3 Returns on Alternative Savings Vehicles -- 3.1 Intertemporally Constant Tax Rates -- Review of Compound Interest -- Investments in Savings Vehicles I and II -- Hybrid Savings Vehicles.
Differences in After-Tax Accumulations in Savings Vehicles I and II as a Function of Pretax Rates of Return -- Investments in Savings Vehicle III -- Comparison of Savings Vehicles II and III -- Investments in Savings Vehicle IV -- Investments in Savings Vehicle V -- Investments in Savings Vehicle VI -- Dominance Relations and Empirical Anomalies -- 3.2 Changes in Tax Rates over Time -- 3.3 More on Pension Plans -- Traditional Deductible IRAs -- Nondeductible IRAs -- Roth IRAs -- Comparison of the Deductible and Roth IRAs-New Contributions -- Comparison of the Deductible and Roth IRAs-The Conversion Decision -- Summary of Key Points -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 4 Choosing the Optimal Organizational Form -- 4.1 Organizational Forms for Producing Goods and Services -- Data on Partnerships and LLCs -- Data on Corporations -- 4.2 Computation of After-Tax Returns to Pass-Through and Non-Pass-Through Forms of Organization -- 4.3 Start-up Enterprises: Decision Factors, Expectations, and Observed Data -- 4.4 Changing Preferences for Organizational Forms Induced by Tax-Rule Changes -- The Required Before-Tax Rates of Return on Corporate and Partnership Activities -- The Required Rate of Return on Stocks in the Presence of Dividends -- The Effective Annualized Tax Rate on Shares: ts -- Required Before-Tax Rate of Return: Corporations versus Partnerships: R*c -- Post-1986 Tax Reform Act (1987, 1988-1990) -- Further Analysis of the 2003 Tax Act -- Progressive Personal Income Tax Rates, tp and tcg -- 4.5 Other Organizational Forms Through Which to Organize Production Activities -- Summary of Key Points -- Appendix 4.1 Dividend Imputation in the Corporate Form -- Appendix 4.2 Other Investment Vehicles -- Discussion Questions -- Exercises -- Tax-Planning Problems. References and Additional Readings -- Chapter 5 Implicit Taxes and Clienteles, Arbitrage, Restrictions, and Frictions -- 5.1 Tax-Favored Status and Implicit Taxes -- 5.2 The Implicit Tax Rate, the Explicit Tax Rate, and the Total Tax Rate -- Computing the Implicit Tax -- Total Tax Rates in a Competitive Market -- 5.3 The Importance of Adjusting for Risk Differences -- 5.4 Clienteles -- Evidence on the Existence of Implicit Taxes and Clienteles -- 5.5 Implicit Taxes and Corporate Tax Burdens -- 5.6 Tax Arbitrage -- 5.7 Organizational-Form Arbitrage -- Immediate Tax Rebates When Taxable Income Is Negative -- No Tax Rebates on Negative Taxable Income -- Restrictions on Organizational-Form Arbitrage -- Full Taxation with Deferral and Organizational-Form Arbitrage -- The Effects of Frictions on Organizational-Form Arbitrage -- Bankruptcy Rules and Organizational-Form Arbitrage -- Buying and Selling Implicitly Taxed Assets to Effect Organizational-Form Arbitrage -- 5.8 Clientele-Based Arbitrage -- Clientele-Based Arbitrage with Investments in Tax-Favored Assets Other Than Tax-Exempt Bonds -- Market Equilibrium with Tax-Exempt Entities -- Summary of Key Points -- Appendix 5.1 Adjusting for Risk Using the Capital Asset Pricing Model -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 6 Nontax Costs of Tax Planning -- 6.1 Symmetric Uncertainty, Progressive Tax Rates, and Risk-Taking -- R& -- D and O& -- G Activities -- Progressive Tax Rates and Hedging -- 6.2 Tax Planning in the Presence of Risk-Sharing and Hidden-Action Considerations -- Contracting in Capital Markets -- Contracting in Labor Markets -- Conflicts between Risk-Sharing and Tax Minimization -- Conflicts between Incentive Contracting and Tax Minimization -- 6.3 Tax Planning in the Presence of Hidden-Information Considerations. 6.4 Tax Planning and Organizational Design -- 6.5 Accounting for Income Tax Basics and the Importance of Financial Accounting Outcomes in Tax Plans -- Accounting for Corporate Income Taxes-Rules and Disclosure Example -- Examples of Temporary Differences -- Examples of Permanent Differences -- Interpreting Income Tax Expense Disclusures -- Example Illustrating Corporate Income Tax Disclosures -- FIN 48 Accounting for Uncertain Tax Benefits -- Examples of Actual Corporate Disclosure -- Other Details about Unrecognized Tax Benefits -- Evidence about the Importance of Financial Accounting Income -- Book-Tax Trade-off: Income Shifting across Time -- Book-Tax Trade-off: LIFO/FIFO Studies -- Regulatory Costs -- Asset Divestitures -- Dollar Estimates of Firms' Willingness to Forgo Tax Savings -- Survey Evidence and Anecdotes of Lobbying Activity -- Summary of Key Points -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 7 The Importance of Marginal Tax Rates and Dynamic Tax-Planning Considerations -- 7.1 Marginal Tax Rate: Definitional Issues -- Scenario 1: TIt < -- 0, NOLt − 1 = 0 -- Scenario 2: TIt < -- 0, NOLt − 1 > -- 0 -- Scenario 3: TIt > -- 0, NOLt − 1 = 0 -- Scenario 4: TIt > -- 0, NOLt − 1 > -- 0 -- Evidence on NOLs for U.S. Corporations -- Estimating Corporate Marginal Tax Rates -- Additional Details on Local-Level Tax Rates and Individual-Level Marginal Rates -- Average and Effective Tax Rates -- Problems with Average (and Effective) Tax Rates -- 7.2 Tax Planning for Low-Marginal-Tax-Rate Firms -- 7.3 Adaptability of the Tax Plan -- Transaction Costs and Tax Clienteles -- Adaptability in Investment and Financing Decisions -- 7.4 Reversibility of Tax Plans -- 7.5 Ability to Insure against Adverse Changes in Tax Status. 7.6 Tax Planning When a Taxpayer's Marginal Tax Rate Is Strategy-Dependent -- Summary of Key Points -- Appendix 7.1 -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 8 Compensation Planning -- 8.1 Salary versus Deferred Compensation -- Employer and Employee Tax Rates Both Expected to Fall -- 2012 Tax Planning with Deferred Compensation Plans -- Summary of Deferred Compensation Plans -- 8.2 Salary versus Fringe Benefits -- Analysis for Taxable Employer -- Analysis for Tax-Exempt Employer -- Employer-Provided Meals -- 8.3 Cash Bonus Plans -- 8.4 Stock-Based Compensation Components -- Restricted Stock -- Employee Tax Rates Expected to Rise -- Long-Term Performance Awards -- Employee Stock Options and Stock Appreciation Rights -- Tax Issues Relating to Incentive Stock Options and Nonqualified Stock Options -- NQOs versus ISOs -- Evidence on the Role of Taxes in the Choice of ISOs -- Disqualifying Dispositions of ISOs -- The Role of Taxes in the NQO Exercise Decision -- Financial Accounting and Tax Comparison of Restricted Stock, Performance Share Awards, Stock Appreciation Rights, and Stock Options -- Other Differences between Restricted Stock and SARS, PSAs, and ESOs -- Compensation in Venture-Capital-Backed Start-Ups -- Other Influences of Taxes on Compensation Structure -- Concluding Remarks -- Summary of Key Points -- Appendix 8.1 Accounting for the Tax Benefits of Employee Stock Options -- Appendix 8.2 SFAS 123 Accounting (up to 2005) for the Tax Benefits of Stock Options -- Appendix 8.3 Backdating Stock Option Grants -- Appendix 8.4 Incentive Stock Options and Alternative Minimum Tax Complications -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 9 Pension and Retirement Planning -- 9.1 Types of Pension Plans. 9.2 A Comparison of Salary and Pension Compensation. |
| Record Nr. | UNINA-9910154771003321 |
|
Scholes Myron S.
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| Boston : , : Pearson, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Treatment of closely-held businesses in the context of tax reform : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, second session, March 7, 2012
| Treatment of closely-held businesses in the context of tax reform : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, second session, March 7, 2012 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 2013 |
| Descrizione fisica | 1 online resource (iii, 150 pages) : illustrations |
| Soggetto topico |
Close corporations - Taxation - United States
Family-owned business enterprises - Taxation - United States Small business - Taxation - United States Partnership - Taxation - United States Tax planning - United States |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Treatment of closely-held businesses in the context of tax reform |
| Record Nr. | UNINA-9910704914303321 |
| Washington : , : U.S. Government Printing Office, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
