WorldCat Identities

Tax Management Inc

Works: 1,500 works in 2,915 publications in 1 language and 110,568 library holdings
Genres: Periodicals  Reference works 
Roles: Other, isb
Classifications: KF6289.A1, 343
Publication Timeline
Most widely held works by Tax Management Inc
Tax Management international journal( )

in English and held by 925 WorldCat member libraries worldwide

Features analysis & commentary by distinguished international tax practitioners on cases, rulings, regulations, legislation, tax treaties, & other matters; current status of U.S. treaties; & a cross-border view of Canada-U.S. tax practice
Tax Management memorandum( )

in English and held by 493 WorldCat member libraries worldwide

Tax Management estates, gifts, and trusts journal( )

in English and held by 489 WorldCat member libraries worldwide

Contains reports of estate planning developments and planning opportunities
Tax Management real estate journal( )

in English and held by 485 WorldCat member libraries worldwide

Tax management financial planning journal( )

in English and held by 440 WorldCat member libraries worldwide

Estate and gift tax issues for employee benefit plans by Louis A Mezzullo( )

in English and held by 400 WorldCat member libraries worldwide

" ... discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail."
Insurance-related compensation by Lawrence Brody( )

in English and held by 369 WorldCat member libraries worldwide

" ... discusses how to use life insurance contracts to provide compensation and benefits for employees, especially, after the enactment of [section] 409A. To assist practitioners with life insurance plans, this portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently used in executive compensation. It also discusses group-term carve-out and group permanent plans, corporate-owned life insurance (COLI) and bank-owned life insurance (BOLI), executive legacy programs and business-owned investment insurance plans. It gives more extended treatment to bonus life insurance (including restricted access bonus plans), split-dollar life insurance, and to unsecured "promise-to-pay" nonqualified deferred compensation plans (including death-benefit-only plans) which use life insurance contracts primarily as the financing mechanism. Special design issues and problems are highlighted for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement."
Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 358 WorldCat member libraries worldwide

" ... analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
Personal life insurance trusts by Georgiana J Slade( )

6 editions published between 1991 and 2009 in English and Undetermined and held by 355 WorldCat member libraries worldwide

" ... describes the income, estate, and gift tax consequences of establishing a revocable or irrevocable life insurance trust. Analyzes the practical and tax advantages to be gained from the use of life insurance trusts, as well as the principal planning and drafting problems associated with their establishment."
Charitable contributions : income tax aspects by Barbara L Kirschten( )

in English and held by 341 WorldCat member libraries worldwide

" ... discusses the income tax deduction for charitable contributions by individuals. Many requirements must be complied with in order to secure a charitable contribution deduction, including an eligible donee, donative intent, and substantiation of the contribution amount. The amount of the deduction is determined by the type of property donated and its fair market value."
Tax management portfolios( )

in English and held by 317 WorldCat member libraries worldwide

Beginning with issue for May 1995, CD-ROM includes the text of the separate biweekly publication: Tax management memorandum
Partnerships--current and liquidating distributions ; death or retirement of a partner by Elliott Manning( )

in English and held by 312 WorldCat member libraries worldwide

" ... provides a detailed discussion of the tax consequences of distributions by partnerships to partners, including those arising from distributions of a partner's share of the results of partnership operations, and other distributions by the partnership that do not result in termination of the distributee's interest in the partnership even though accompanied by a change in the distributee's and remaining partners' shares of capital or profits and losses, whether in money or property--all called current distributions--and distributions of money or property on the withdrawal of a partner whether on death or withdrawal--called liquidating distributions. Liquidating distributions may be accompanied by other retirement payments that do not represent consideration for the withdrawing partner's interest in partnership property, and may be deferred compensation, or other claims against past or future partnership income. When the withdrawal is a result of death, there may be other collateral income and transfer tax consequences. Distributions, usually liquidating distributions, are important components of major partnership restructurings, including divisions, mergers, incorporations, and changes in legal form."
Tax practice series bulletin( )

in English and held by 299 WorldCat member libraries worldwide

Withholding, social security and unemployment taxes on compensation by Peter J Allman( )

in English and held by 288 WorldCat member libraries worldwide

" ... focuses on the Internal Revenue Code provisions applicable to the federal income, social security and unemployment taxes which most employers must withhold, deposit, report and pay. This Portfolio discusses compensation subject to tax, employees and employers subject to tax (including self-employed individuals), the rate and computation of tax and the reporting and deposit requirements associated with employment taxes."
Audit procedures for pass-through entities by Steven R Mather( )

in English and held by 281 WorldCat member libraries worldwide

" ... analyzes in detail the statutory rules of [section] 6221-[section] 6234 governing the audits of "TEFRA partnerships." The Portfolio also considers briefly the analogous provisions governing the audit procedures for "subchapter S items" (former [section] 6241-former [section] 6245), before their repeal in 1996, and the provisions governing electing large partnerships ([section] 6240-[section] 6255), enacted in 1997
Tax management transfer pricing report( )

in English and held by 280 WorldCat member libraries worldwide

The report provides news and analysis on U.S. and other governments' tax policies regarding intercompany transfer pricing. It contains analytical news and feature articles to keep professionals up to date on the most recent transfer pricing developments in U.S. courts, at the IRS, in Congress, and around the world. Also included are the insights of leading practitioners and detailed information on particular issues of practical interest such as the latest on advance pricing agreements around the world
Consolidated returns : elections and filing by George L White( )

in English and held by 276 WorldCat member libraries worldwide

" ... analyzes the eligibility requirements and the scope of the consolidated return regulations."
Tax management compensation planning journal( )

in English and held by 276 WorldCat member libraries worldwide

Articles, special reports, Washington items, legislative highlights, recent developments, congressional report and current publications for professionals working in taxation
Accounting methods : general principles by George L White( )

in English and held by 275 WorldCat member libraries worldwide

" ... discusses the tax effects of selecting an accounting method. In general, any consistent and predictable treatment of a material item of income or expense constitutes an accounting method. The two most commonly used methods of accounting are the cash method and the accrual method, but any method of accounting that clearly reflects income generally will be permitted. The determination as to what clearly reflects income, however, depends on tax accounting principles, which frequently deviate from generally accepted accounting principles. If the two conflict, tax accounting principles control for tax purposes"--Portfolio description (Page iii)
Employee benefits for tax-exempt organizations by Daniel J Schwartz( )

in English and held by 274 WorldCat member libraries worldwide

" ... focuses on the special issues that arise in connection with the design and administration of deferred compensation, welfare benefit and incentive plans maintained by private organizations that are exempt from federal income tax under [section] 501 of the Internal Revenue Code. Special rules that only apply to plans maintained by churches and church-controlled organizations also are addressed. In addition, background information respecting generally applicable rules is provided."
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Audience Level
Audience Level
  Kids General Special  
Audience level: 0.51 (from 0.29 for Tax manage ... to 0.68 for Insurance- ...)

Alternative Names
Bloomberg BNA. Tax Management Inc.

BNA Tax Management Inc.

Bureau of National Affairs (Arlington, Va.) Tax Management Inc

Bureau of National Affairs, Washington, D.C. Tax Management

Bureau of National Affairs (Washington, D.C.). Tax Management Inc

English (150)