Now showing items 1-10 of 43
DC currents: TEC initiatives
Provides information on the Tax Executive Committee (TEC), a senior technical committee of the American Institute of Certified Public Accountants, which is authorized to speak for the Institute on tax matters and is also ...
Tax accounting periods and accounting methods for farmers
Income averaging: Planning options for eligible taxpayers
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Important developments in federal income taxation
(State Bar of South Dakota Committee on Continuing Legal Education, 2009)
This outline covers significant developments involving federal income taxation along with a few other related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive ...
Taxing farmers: Income averaging, self-employment (and some QPAI)
(University of Nebraska College of Law, 2006)
This presentation covers selected issues in two areas with tax planning challenges and opportunities for farmers: income averaging and self-employment taxes. It also provides an overview of the new deduction under section ...
Current developments in federal income tax
(Great Plains Tax Institute, 2008)
Review of significant case law, legislative, regulatory developments and published rulings in the Federal income tax arena including personal insigth as to significance of items to everyday practice.