Subchapter S Taxation
Subchapter S Taxation

Author: Irving M. Grant

Publisher: Shepard's/McGraw-Hill

Published: 1980-01-01

Total Pages: 700

ISBN-13: 9780070240728

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This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.

Taxing Financial Transactions
Taxing Financial Transactions

Author: Ms.Thornton Matheson

Publisher: International Monetary Fund

Published: 2011-03-01

Total Pages: 50

ISBN-13: 1455220981

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In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.

Federal Income Taxation of Debt Instruments
Federal Income Taxation of Debt Instruments

Author: David C. Garlock

Publisher:

Published: 1991

Total Pages: 646

ISBN-13:

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Federal Income Taxation of Debt Instruments is the definitive reference for the many complicated issues involved with debt instruments. This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas.