WorldCat Identities

Tax Management Inc

Works: 1,298 works in 2,738 publications in 1 language and 113,755 library holdings
Genres: Periodicals 
Classifications: KF6289.A1, 343.7305305
Publication Timeline
Most widely held works by Tax Management Inc
Tax Management international journal( )

in English and held by 927 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
Estate and gift tax issues for employee benefit plans by Louis A Mezzullo( )

in English and held by 551 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."
Charitable contributions : income tax aspects by Barbara L Kirschten( )

in English and held by 517 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 estates, gifts, and trusts journal by Tax Management Inc( )

in English and held by 508 WorldCat member libraries worldwide

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

in English and held by 502 WorldCat member libraries worldwide

Tax Management real estate journal( )

in English and held by 460 WorldCat member libraries worldwide

Tax management financial planning journal( )

in English and held by 414 WorldCat member libraries worldwide

Corporate bankruptcy : special topics by Carl M Jenks( )

in English and held by 372 WorldCat member libraries worldwide

"The portfolio spotlights a series of specialized bankruptcy tax topics, including partnership bankruptcies, liquidating bankruptcies, the international aspects of U.S. corporate bankruptcies, the role of tax sharing agreements in bankruptcy, 363 asset sales, and the role of intercompany accounts and restructuring transactions. Finally, the portfolio discusses various tax issues relating to liquidating trusts, disputed claims reserves, qualified settlement funds and other distribution vehicles that may be employed post-confirmation."
Capital assets : related issues by Howard J Rothman( )

in English and held by 372 WorldCat member libraries worldwide

" ... discusses in detail the provisions of [section] 1221. It summarizes the historical development of [section] 1221, analyzes the definition of the term "property," and describes certain traditional doctrines and other statutory provisions which affect the character of "property" and the tax treatment of a disposition of the property."
Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 368 WorldCat member libraries worldwide

" ... analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
State taxation of compensation and benefits by Richard Reichler( )

in English and held by 344 WorldCat member libraries worldwide

" ... focuses on the impact of state taxation on executive and employee compensation and benefits. A state's ability to assert jurisdiction to tax individuals who earn money in connection with the performance of services is based on the individual's domicile or residence in the state, or because the individual, although a nonresident, has earned money in the state through the performance of services attributed to the state."
Withholding, social security and unemployment taxes on compensation by Peter J Allman( )

7 editions published in 1991 in English and held by 325 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."
Partnerships--current and liquidating distributions ; death or retirement of a partner by Elliott Manning( )

in English and held by 322 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."
Family limited partnerships and limited liability companies by Louis A Mezzullo( )

in English and held by 305 WorldCat member libraries worldwide

" ... discusses income and transfer tax considerations and nontax considerations relating to the formation, operation and termination of family limited partnerships and limited liability companies (LLCs). The portfolio includes a general discussion of the goals of family members in establishing limited partnerships and LLCs, the various techniques available for reducing or eliminating transfer taxes, and the income tax rules pertaining to the recognition of an entity as a partnership for federal income tax purposes."
Insurance-related compensation by Lawrence Brody( )

in English and held by 305 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."
Audit procedures for pass-through entities by Steven R Mather( )

in English and held by 298 WorldCat member libraries worldwide

" ... analyzes in detail the statutory rules of [sections] 6221-6234 governing the audits of "TEFRA partnerships."
Supporting organizations by Gerald B Treacy( )

in English and held by 295 WorldCat member libraries worldwide

" ... examines the supporting organization as defined in Internal Revenue Code [section] 509(a)(3). A supporting organization is an exempt charitable organization that "supports" one or more publicly supported charitable organizations described in [section] 509(a)(1) or [section] 509(a)(2). Because of its strategic link with the supported public charities, a supporting organization historically has generally been exempt from the private foundation taxes under [section] 4940-[section] 4945, despite the fact that a supporting organization's sources of support may be limited to a single donor or members of a single family. Under 2006 legislation, however, supporting organizations are now subject to the private foundation tax on "excess business holdings" under [section] 4943. Contributions to supporting organizations qualify for the highest, public charity, deductibility thresholds. In light of concerns about potential abuse, the Pension Protection Act of 2006 enacted provisions designed to improve the accountability of supporting organizations and to subject certain supporting organizations, or distributions to certain supporting organizations, to excise taxes. Treasury issued final regulations on supporting organizations late in December 2012."
Taxfree exchanges under Section 1031 by Howard J Levine( )

in English and held by 290 WorldCat member libraries worldwide

" ... analyzes the nontaxable exchange provisions of [section] 1031 of the Internal Revenue Code. The portfolio's analysis of [section] 1031 includes a discussion of the types of property that do and do not qualify for nonrecognition treatment; the concepts of "like-kind," "boot" and "exchange" the deferred exchange rules; the rules relating to the allocation of boot; and the determination of the basis and holding period of properties received in such exchanges. The portfolio also discusses the problems involved in sale and leaseback transactions, multi-party exchanges, multi-asset exchanges, and reverse exchanges."
Refund litigation by Theodore D Peyser( )

6 editions published in 1988 in English and held by 290 WorldCat member libraries worldwide

" ... analyzes the process of filing and litigating a refund suit in a federal district court or the Court of Federal Claims. When a taxpayer decides to contest a proposed deficiency with respect to income, estate or gift taxes, or certain excise taxes, he can file a petition in the Tax Court or pay the tax and sue for a refund in a federal district court or the Court of Federal Claims."
Limitations periods, interest on underpayments and overpayments, and mitigation by Theodore D Peyser( )

5 editions published in 2000 in English and held by 289 WorldCat member libraries worldwide

" ... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable"--Portfolio description (p. iii)
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Audience Level
Audience Level
  Kids General Special  
Audience level: 0.57 (from 0.31 for Tax manage ... to 0.68 for Real estat ...)

Associated Subjects
Auditing--Law and legislation Bankruptcy Bankruptcy--Taxation Business enterprises--Taxation Capital gains tax--Law and legislation Charitable uses, trusts, and foundations--Taxation Corporate reorganizations Corporation law Deferred compensation--Taxation--U.S. states Employee fringe benefits--Law and legislation Estate planning Executives--Salaries, etc Executives--Salaries, etc.--Law and legislation Family corporations--Taxation Family partnership--Taxation Financial planners--Legal status, laws, etc Gifts Gifts--Taxation--Law and legislation Income tax Income tax deductions for charitable contributions Inheritance and transfer tax Inheritance and transfer tax--Law and legislation Life insurance--Taxation Life insurance--Taxation--Law and legislation Limitation of actions (Taxation) Limited partnership--Taxation New York (State) Nonprofit organizations--Taxation--Law and legislation Partnership--Accounting Partnership--Taxation Payroll deductions--Law and legislation Pension trusts--Taxation Pension trusts--Taxation--Law and legislation Private companies--Taxation Property tax--Law and legislation Real estate investment--Taxation--Law and legislation Real estate investment trusts--Taxation Real property and taxation--Law and legislation Sale of business enterprises Social security taxes Taxation Taxation--Law and legislation Tax exemption--Law and legislation Tax planning Tax protests and appeals Trusts and trustees Trusts and trustees--Taxation Unemployment insurance United States Withholding tax--Law and legislation
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 (152)