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EIA: Taxation  Category

   

"Annual Addition" Limitation Under IRC Section 415 (PDF)

Provides an overview of the annual addition limitation under IRC Section 415(c) and includes a discussion of new rules set forth in Revenue Procedure 2015-28.

$61.00
Accounting Method Requirements and Dynamics for Real Property Long-Term Contracts (PDF)

Accounting Method Requirements and Dynamics for Real Property Long-Term Contracts (PDF)

Examines how the Percentage of Completion Method or the Completed Contract Method may apply to specific facts and circumstances under IRC Section 460 and regulations.

$61.00
Affiliate Nexus: States Deal With Issue of Nexus Creation Through Common Ownership (PDF)

Affiliate Nexus: States Deal With Issue of Nexus Creation Through Common Ownership (PDF)

Reviews some of the cases that have addressed the issue of determining when nexus is created by corporations that are subject to common ownership and/or control, particularly when dealing with catalogue or website sales.

$61.00
A Fiduciary's Personal Liability for Unpaid Taxes of an Estate under Federal Priority Statute (31 U.S.C. Section 3713) and U.S. v. Marshall (PDF)

A Fiduciary's Personal Liability for Unpaid Taxes of an Estate under Federal Priority Statute (31 U.S.C. Section 3713) and U.S. v. Marshall (PDF)

Reviews a fiduciary's personal liability under the Federal Priority Statute and the 5th Circuit decision in U.S. v. Marshall.

$61.00
Allison Christians on Reversal of Fortune:  Did PPL Corporation Get a Foreign Tax Credit from the Wrong Government? (PDF)

Allison Christians on Reversal of Fortune: Did PPL Corporation Get a Foreign Tax Credit from the Wrong Government? (PDF)

"Discusses the case, PPL Corp. v. Commissioner, 133 US 1897 (2013), which deals with the U.S. foreign tax credit.

$61.00

Products to Consider

Bender's Tax Return Manual
Bender's Tax Return Manual provides thorough, clear, and practical guidance for reporting income taxes.

Lexis Guide to Family Tax Matters
A compilation of expert-authored chapters contained in the Federal Tax--Topical product.

The Fundamentals of Special Needs Trusts
Understand and use Special Needs Trusts to help improve the quality of life of your clients who are elderly or have disabilities.