(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 52

ISBN-13: 9781678085223

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Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

The S Corporation Answer Book
The S Corporation Answer Book

Author: Sydney S. Traum

Publisher: Wolters Kluwer

Published: 2008-12-17

Total Pages: 824

ISBN-13: 0735581517

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This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.

U.S. Master Tax Guide Hardbound Edition (2022)
U.S. Master Tax Guide Hardbound Edition (2022)

Author: Wolters Kluwer Editorial

Publisher:

Published: 2021-11-30

Total Pages:

ISBN-13: 9780808056669

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The nation's top federal tax resource, the U.S. Master Tax Guide (2022), has been updated to provide complete and reliable guidance on the Coronavirus (COVID-19) Relief Acts, as well as pertinent federal taxation changes that affect 2021 returns. By having access to the most sought-after resource on the market, you will gain a complete understanding of updated tax law, including regulations and administrative guidance.

Global Master Tax and Business Guide, 2021
Global Master Tax and Business Guide, 2021

Author: Cch Tax Law

Publisher:

Published: 2020-12-20

Total Pages:

ISBN-13: 9780808055136

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The Global Master Tax and Business Guide will provide tax and business information for 90 countries. There will be an executive summary for each country at the beginning of the book with quick key tax facts, mainly focusing on rate information (corporate tax rate, withholding rates, VAT rates, etc).

U.S. Master Compensation Tax Guide (2008)
U.S. Master Compensation Tax Guide (2008)

Author: Dennis R. Lassila

Publisher: CCH

Published: 2008-03

Total Pages: 1120

ISBN-13: 9780808092049

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The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate. The U.S. Master Compensation Tax Guide fills a void left by other works on executive and employee compensation, which primarily cover qualified plans and deferred compensation, by covering all of the common forms of compensation including salary, bonuses, fringe benefits (e.g., health and accident plans and cafeteria plans), qualified deferred compensation (e.g., pensions and profit-sharing plans), and nonqualified deferred compensation (e.g., rabbi trusts and restricted stock plans).

Income Tax Regulations, Summer 2020 Edition
Income Tax Regulations, Summer 2020 Edition

Author: Cch Tax Law

Publisher:

Published: 2020-06-30

Total Pages:

ISBN-13: 9780808054252

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The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

A Practical Guide to SEC Proxy and Compensation Rules
A Practical Guide to SEC Proxy and Compensation Rules

Author: Amy L. Goodman

Publisher: Aspen Publishers

Published: 1995

Total Pages: 938

ISBN-13:

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Written by leading authorities, the Second Edition of A Practical Guide to SEC Proxy and Compensation Rules provides expert analysis and valuable tips and pointers on everything you need to know to master the proxy process and ensure compliance with the SEC's rules. You get comprehensive guidance on such essential issues as: Preparing the executive compensation tables and compensation committee report -- plus examples and the full text reports of seven companies -- Explanations of the FASB rules on accounting for stock options -- Discussions on the requirements necessary to ensure the tax deductibility of executive compensation under IRC Section 162(m) -- Descriptions of the disclosure requirements for a company seeking shareholder approval of certain employee benefit plans -- Analysis of institutional activism under the proxy rules -- And much more. Insightful analysis throughout this guide of how companies have responded to the SEC regulations and on the positions taken by the SEC will help you prepare day-to-day disclosures as well as long-range plans. Valuable appendixes contain SEC and DOL releases, rules and regulations.

U.S. Master Depreciation Guide (2022)
U.S. Master Depreciation Guide (2022)

Author: Wolters Kluwer Editorial

Publisher:

Published: 2021-12-20

Total Pages:

ISBN-13: 9780808053705

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The U.S. Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables, and IRS Regulations. These sources are frequently old and include some materials that may no longer be applicable. The U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.