Deduction deferred for late payment of services to related firm.(Brief Article)

The increasing impact of the Internet and electronic commere on the global economy is compelling governments to address the desirability of taxing electronic transactions on domestic and international levels. The overwhelming consensus between both governmental officials and industry leaders is that e-commerce should be subject to equitable, non-discriminatory tax regimes ......

The increasing impact of the Internet and electronic commerce on the global economy is compelling governments to address the desirability of taxing electronic transactions on domestic and international levels. The overwhelming consensus between both governmental officials and industry leaders is that e-commerce should be subject to equitable, non-discriminatory tax regimes ......

Edited by WALLACE E. OATES. Cambridge, Massachusetts: Lincoln Institute of Land Policy, 2001, pp. 345. Property Taxation and Local Government Finance lives up to its name, providing an excellent introduction to both property taxes and local government finance. The book covers a lot of ground with chapters on the theory ......

ABSTRACT In this study, we construct explanations for the taxation of social security benefits based on previously identified dimensions of fairness (exchange, horizontal, and vertical equity). We then conduct an experiment to examine whether providing senior citizen taxpayers with explanations increases the perceived fairness of taxing social security. The results ......

FAX-TAX Systems Electronic Filing Service Bureau Fax Tax Systems, 271 North Avenue, New Rochelle, NY 10801, (914) 235-0000, $35 registration fee plus $950 to $13 per return filed. Fax Tax Systems was developed to assist the tax professional not yet ready to make the necessary hardware and software investments to ......

The rules governing the U.S. taxation of income earned by foreign nationals are often overlooked in a traditional tax practice. They are seen as an area of tax law that has fairly limited applicability and, consequently, they are the kind of thing a tax advisor will research only when the ......

IMAGE TABLE 1 TABLE OF CONTENTS I. INTRODUCTION The taxation of goods and services by a state is considered efficient when consumer welfare is maximized subject to the condition that the local government raises a specified amount of revenues. According to the general principles of optimal taxation of commodities, an ......

Interview with Peter Lucash, AllBusiness.com's Medical Practice Advisor ......

Host Hattie Bryant of Small Business School interviews Nigel Skeffington of Time Technology, a collaboration software company based in the ......

Our 111-page Business Guide discusses key provisions of consulting and independent contractor agreements, as well as the tax implications, and ......

Our 200+ page Business Guide is available for immediate download. It contains advice on starting, growing, financing, and marketing a ......

You can make your federal tax payments with American Express, Discover, MasterCard and VISA cards online.

The fourth of July is a good day to remember the radical concepts (for 1776) that formed the foundation for the government of the USA. It´s also a time to remember how far we´ve gone in the 23 decades that have passed since 1776, in both good and bad directions....

There are very few people who are audited by the IRS each year. And, truly, your chances of being summoned for a tax audit are slim. But, there are some things, such as a substantial increase in income from one year to the next, that increase your chances of an ......

The Jobs Creation Act, signed into law in 2004, permits private collection agencies to collect past due federal taxes. Although there has been opposition to the idea (for one thing, the agencies charge more for their services than it would cost IRS to hire additional employees), Congress has provided funding ......