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Production of guidance process continues under Section 199: The final and temporary regulations
Tom Purcell, Robert A. Zarzar & George A. Manousos, The Production of Guidance Process Continues Under Section 199: The Final and Temporary Regulations, Bus. Entities, Nov./Dec. 2006, at 4.
The article examines the terms and conditions of the Domestic Production Activities Deduction of Section 199 which was enacted by the American Jobs Creation Act of 2004 effective for tax years beginning after December 31 ...
Important developments during the year: Corporate tax
American Bar Association Section of Taxation Committee on Corporate Tax, Important Developments During the Year: Corporate Tax, 57 Tax Law. 1009 (2004) (Thomas J. Purcell III, Important Developments ed.).
The article discusses U.S. regulations related to corporate tax. In Treasury Decision 9047, 2003-14 I.R.B. 676, the Service issued final regulations under section 337(d) pertaining to the transfer of property by C corporations ...
Important developments during the year: Affiliated and related corporations
American Bar Association Section of Taxation Committee on Affiliated and Related Corporation, Important Developments During the Year: Affiliated and Related Corporations, 55 Tax Law. 1015 (2002) (Thomas J. Purcell III, Important Developments ed.).
Deals with developments on the taxation of affiliated and related corporations in the U.S. Provisions of the Community Renewal Tax Relief Act of 2000 regarding a corporation's asset bases; Regulations relating to the method ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 33 Tax Adviser 733 (2002) (Thomas J. Purcell III ed.)
Provides information on the initiatives of the Tax Executive Committee (TEC) in the U.S. as of November 2002. Comments of the TEC on corporate inversion issues; Recommendations of the TEC for the U.S. Internal Revenue ...