Basis of Assets
Title | Basis of Assets PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Total Pages | 12 |
Release | |
Genre | |
ISBN |
United States Code
Title | United States Code PDF eBook |
Author | United States |
Publisher | |
Total Pages | 1506 |
Release | 2013 |
Genre | Law |
ISBN |
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Total Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
The Collection Process (income Tax Accounts)
Title | The Collection Process (income Tax Accounts) PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Total Pages | 4 |
Release | 1978 |
Genre | Tax collection |
ISBN |
Estimates of Federal Tax Expenditures
Title | Estimates of Federal Tax Expenditures PDF eBook |
Author | United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | |
Total Pages | 12 |
Release | 1976 |
Genre | Tax expenditures |
ISBN |
Your Federal Income Tax for Individuals
Title | Your Federal Income Tax for Individuals PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Total Pages | 336 |
Release | 1996 |
Genre | Income tax |
ISBN |
Tax Topics
Title | Tax Topics PDF eBook |
Author | |
Publisher | |
Total Pages | 534 |
Release | 1958 |
Genre | |
ISBN |