FINANCIAL CRISIS-RELEVANT TAX LAW CONTENT

FINANCIAL CRISIS-RELEVANT TAX LAW CONTENT

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Taxation of Financial Institutions clarifies the rapidly changing area of financial institution taxation with a wealth of information on tax laws, regulations, and service rules, and with advice from the top professionals in the field and examples of forms to follow.  To access Taxation of Financial Institutions, subscribers may click here.

Internal Revenue Code provisions of interest are accessible to subscribers here:

IRC Sec. 1271 through IRC Sec.1288 - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS PART II

IRC Sec.1291 through IRC. Sec.1298 - SPECIAL RULES FOR BONDS

LexisNexis Tax Advisor - Federal Topical is a 33-volume, 480-chapter treatise on federal income, gift & estate tax, plus international tax and federal tax procedure. Thirty-nine chapters are licensed from Kleinrock and are drawn from Kleinrock's TaxExpert Analysis and Explanation. Its chapters have been written by more than 140 tax attorneys, professors and CPAs nationwide and contain thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools. Subscribers may consult content of interest here:

Analysis of Inventory Valuation Methods for Securities Dealers

Analysis of Special Forms of Holding Real Estate

Analysis of Securities Transactions

LexisNexis State Tax Service Practice Insights are concise and original pieces of practical insight and analysis that help practitioners navigate the vagaries of state tax law.  Subscribers may consult Practice Insights of interest below: 

Definition of a Banking Corporation Subject to Tax -- New York

Apportionment Rules Applicable to Banking Corporations -- New York 

The Alternative Banking Corporation Franchise Tax Base of Taxable Assets is the Balance Sheet Value  --  New York

Financial Institutions Taxation Lexis -- North Carolina

Financial Corporations May Include Activities Performed by Third Parties in Apportioning Income -- Virginia

Imposition of Bank Franchise Tax on Net Earnings Lexis -- Delaware

International Banking Organizations

Tax Credit for Financial Institutions Lexis -- Connecticut