Now showing items 1-10 of 14
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 ...
Whistleblowers and tax enforcement: Using inside information to close the "tax gap"
This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...
Projecting jurisdiction: Taxation in the Internet Age
(Ankara Bar Association, 2008)
Tax accounting periods and accounting methods for farmers
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 ...