This book will help you gain a clearer understanding of the rules of arbitrage, the relevant IRS code sections and the regulations and technical terms used in this practice.
Discover the potential legal pitfalls that may befall your clients who may inadvertently have violated complex IRS IRA rules, and have the information you need to help you deal with your clients' fear of pending audit with this valuable resource from the American Bar Association.
The Private Equity and Venture Capital Tax Manual takes the form of a catalog of tax issues related to private equity funds, listing the issue, describing the issue and its import, discussing some particularly pertinent authority, offering solutions, and enumerating some helpful reading sources.
After Tax Reform, Section 409A and 457 remain the important income tax law governing nonqualified deferred compensation plans. Ths Q & A book is now more than ever a necessary resource.
In Taxation of Entertainers, Athletes, and Artists, Lionel Sobel discusses the many complex issues affecting the income taxation of these professionals. In the first part, the book deals exclusively with U.S. domestic taxation policies and procedures, covering how the United States taxes income earned in the United States by entertainers, athletes and artists who are U.S. citizens and resident aliens. The book's second part focuses on international taxation.
An ideal support for international tax lawyers who are involved in succession planning for clients who either reside in Germany or hold German assets, this detailed guide provides deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany.
Section 47 of the Internal Revenue Code of 1986, as amended, allows taxpayers to claim a credit (the "Rehabilitation Tax Credit") for certain expenses incurred in connection with the rehabilitation of older or historic buildings.