Search Results: 'Tax revenues'


120 results for "Tax revenues"
Coal Excise Tax: IRS Audit Techniques Guide By Internal Revenue Service
Paperback: $16.96
Prints in 3-5 business days
Section 4121 of the Internal Revenue Code imposes an excise tax on domestically produced coal. The tax does not apply to lignite. Lignite is defined in accordance with the standard specifications for... More > classification of coals by rank of the American Society for Testing and Materials (ASTM). The taxes collected on the sales of coal are deposited to the Black Lung Disability Trust Fund to finance payments of black lung benefits to afflicted miners. Producers of coal in the United States are liable for the tax upon the first sale or use of the coal. The producer is the person who has vested interest in the coal immediately after its severance from the ground without regard to the existence of any contractual arrangements for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. The tax is imposed at two rates, depending on whether the coal is from underground (deep) or surface mines.< Less
Rehabilitation Tax Credit: IRS Audit Techniques Guide By Internal Revenue Service
Paperback: $23.51
Prints in 3-5 business days
Prior to 1976, there existed no tax incentive to rehabilitate or preserve historic buildings. The Tax Reform Act of 1976 added IRC section 191 which permitted taxpayers to amortize over a 60-month... More > period certain expenditures to rehabilitate property listed in the National Register of Historic Places or property located in Registered Historic Districts and certified as significant to the district. The 60-month amortization period was enhanced to a 10 percent rehabilitation tax credit in 1978. In 1981, Congress expanded the rehabilitation tax credit to a three-tier credit; a 25 percent credit for "historic rehabilitations," a non-historic rehabilitation credit of 20 percent for buildings at least 40 years old, and a 15 percent credit for buildings at least 30 years old. The rehabilitation tax credit survived the Tax Reform Act of 1986, but imposed several constraints that made the rehabilitation tax credit less attractive to individual real estate investors.< Less
Aviation Tax: IRS Audit Techniques Guide By Internal Revenue Service
Paperback: $18.97
Prints in 3-5 business days
The aviation market segment includes all persons involved in commercial and noncommercial air transportation. This group includes but is not limited to -- Scheduled commercial airlines, -- On-demand... More > air taxi services, -- Charter airlines, -- Integrated package delivery companies, -- Travel agencies and tour brokers, -- Businesses and individuals that operate aircraft for their own use, -- Individuals who purchase airline tickets, and -- Marketers of fuel that is used in aircraft. The Internal Revenue Code (IRC) imposes taxes on both commercial and noncommercial aviation. For flights in commercial aviation, a tax is imposed on amounts paid for the transportation of persons by air (IRC section 4261) and property by air (IRC section 4271). Also, commercial aviation is burdened by a relatively small fuel tax on aviation gasoline (IRC sections 4081 and 6421) and aviation fuel (other than gasoline) (IRC section 4091). For flights in noncommercial aviation, a much higher rate of tax on fuel is imposed.< Less
The Uncivil Servants: Memoirs of a Canada Revenue Agency Tax Collector By Alan Baggett
Paperback: $21.99
Prints in 3-5 business days
The Department of National Revenue, Revenue Canada, The Canada Revenue Agency - whatever the name the end result is the same. FEAR! We've all heard stories of how Tax Collectors abuse and terrorize... More > innocent Canadians. But what are tax collectors really like? Are they as tough and as scary as we belive? Step behind the T1 and read the tax book that the Canada Revenue Agency always feared would one day be published. The Uncivil Servants: The Memoirs of a Canada Revenue Agency Tax Collector. By Alan Baggett author of the best selling Tax Collector's Bible.< Less
eBook (PDF): $5.00
Tax Examiners, Collectors, and Revenue Agents Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations. Sample of reported job titles:... More > Revenue Agent, Tax Auditor, Revenue Officer, Delinquent Tax Collection Assistant, Revenue Collector, Tax Collector, Tax Examiner, Tax Compliance Officer, Tax Examining Technician, Income Tax Auditor< Less
The Uncivil Servants Memoirs of a Canada Revenue Agency Tax Collector By Alan Baggett
eBook (ePub): $12.99
To make things clear, I was not a member of the union, Dino was spreading untrue rumours about my sexuality, I had lied to the Chief of Collections, I had made the Chief of Collections subordinate,... More > my boss’s boss, swallow a face full of clay in front of his subordinates and I was a stamp collector. I was just zooming down the office pecking order from unknown to unpopular to plague-ridden. And how did I figure this out? Well, after yet another office reorganization I was moved from Charlie Hardiman’s team to Dave Falcon’s team. Where I was assigned to the second worst inventory in collections – numbered companies. The very worst collection inventories belonged to the Sundry Team.< Less
Identification of Capital or Revenue Expenditure By Homework Help Classof1
eBook (PDF): $5.99
"A. Purchased land and a building at a cost of $750,000 by paying $200,000 down and signing a 2 year note payable for the remainder. B. Spent $235 on a tune-up for a truck used in making... More > deliveries. C. The owner of a restaurant paid a plumber $400 to install a new dishwasher in the kitchen. D. Paid $1,300 in sales tax on a new delivery van when registering the van at the Registry of Motor Vehicles. E. A new machine was accidently damaged during installation. The Uninsured cost to repair the machine was $1,250. "< Less
Alternative Minimum Tax For Individuals: IRS Audit Technique Guide (ATG) By Internal Revenue Service
Paperback: $18.50
Prints in 3-5 business days
Taxpayers who are not required to pay tax under the regular tax system may still be liable for tax under the Alternative Minimum Tax (AMT) laws. These laws create an equity in the system, requiring... More > higher income individuals with certain deductions to pay tax. Without the AMT laws, these individuals would pay little or no tax while those with lower income levels and no deductions would pay higher tax. The AMT laws began in 1969. Since that time, the laws surrounding the computation of the tax have been modified through various tax revision acts. The 1969 law subjected individuals to an add-on tax at a 10-percent rate in addition to their regular tax. The Tax Revision Act (TRA) of 1976 increased the rate from 10 to 15 percent and decreased the exemption amount.< Less
New Markets Tax Credit: IRS Audit Technique Guide By Internal Revenue Service
Paperback: $16.94
Prints in 3-5 business days
The New Markets Tax Credit (NMTC) Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section... More > permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments (QEIs) in qualified community development entities (CDEs). These investments are expected to result in the creation of jobs and material improvement in the lives of residents of low-income communities. Examples of expected projects include financing small businesses, improving community facilities such as daycare centers, and increasing home ownership opportunities. A “low-income community” is defined as any population census tract where the poverty rate for such tract is at least 20% or in the case of a tract not located within a metropolitan area, median family income for such tract does not exceed 80 of statewide median family income...< Less
Excise Tax – Foreign Insurance: IRS Audit Techniques Guide (ATG) By Internal Revenue Service
Paperback: $18.50
Prints in 3-5 business days
Internal Revenue Code § 4371 requires all of the following three elements for the foreign insurance excise tax to apply. They are: 1. A policy of insurance, 2. Insurance of a United States... More > risk, and 3. Policy issued by a foreign insurer or reinsurer. Policy of Insurance - A policy of insurance may include a policy of reinsurance, an indemnity bond, or an annuity contract. Generally, a policy is the printed document issued by the insurer presented to the insured which contains the terms of the insurance contract. This document is sometimes referred to as a treaty. When the insurer transfers the same risks to another insurer, reinsurance has occurred and the second insurer is termed the reinsurer. Indemnity Bond - An indemnity bond is a contract under which the surety party promises to reimburse a third party, called the obligee, for losses it sustained as a result of the failure of the principal party, called the obligor, to perform under its contract with the obligee...< Less

Top 10

see more >
Bootstrap Student Workbook Bootstrap Student... By Emmanuel Schanzer et al.
Paperback: $20.00
Good News of Life Good News of Life By Aaron Perry
Paperback: $15.00