WorldCat Identities

Tax Management Inc

Works: 1,227 works in 2,639 publications in 1 language and 110,827 library holdings
Genres: Periodicals 
Classifications: KF6289.A1, 343
Publication Timeline
Most widely held works by Tax Management Inc
Tax Management estates, gifts, and trusts journal by Tax Management Inc( )

in English and held by 1,066 WorldCat member libraries worldwide

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

in English and held by 865 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 by Tax Management Inc( )

in English and held by 599 WorldCat member libraries worldwide

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

in English and held by 547 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, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail."
Noncorporate alternative minimum tax by Lisa M Starczewski( )

in English and held by 521 WorldCat member libraries worldwide

"... analyzes the alternative minimum tax (AMT) applicable to taxpayers other than corporations."
Charitable contributions : income tax aspects by Barbara L Kirschten( )

in English and held by 512 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."
Uniform capitalization rules : method change rules and special topics by Richard Garrett( )

in English and held by 481 WorldCat member libraries worldwide

"... analyzes accounting method changes involving the uniform capitalization ("UNICAP") rules and the application of the UNICAP rules in various specific industries, such as farming, publication, and natural resources and in the international context."
Federal tax collection procedure : liens, levies, suits and third party liability by Steven R Mather( )

in English and held by 463 WorldCat member libraries worldwide

"... analyzes in depth the procedures available to defend against IRS collection actions. Beginning with assessment of tax, notice and demand, and nonpayment by a taxpayer, the federal tax lien arises and attaches to all of the taxpayer's property and rights to property. In addition to the federal tax lien, there are other administrative collection devices which the IRS uses to enforce collection of unpaid tax liabilities. These include the federal tax levy and seizure and sale of a taxpayer's property. The IRS may also enforce collection of tax liabilities by instituting judicial proceedings. "
Section 482 allocations : general principles in the code and regulations by Brian D Lepard( )

in English and held by 434 WorldCat member libraries worldwide

" ... examines the history of [section] 482 and the regulations thereunder, explores the relationship between [section] 482 and general federal income tax principles and doctrines, and analyzes the general principles in the Code and regulations dealing with [section] 482."
Tax management portfolios by Tax Management Inc( )

in English and held by 417 WorldCat member libraries worldwide

Capital assets : related issues by Howard J Rothman( )

in English and held by 368 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."
Corporate bankruptcy : special topics by Carl M Jenks( )

in English and held by 367 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."
Tax Management compensation planning journal( )

in English and held by 366 WorldCat member libraries worldwide

Articles, special reports, Washington items, legislative highlights, recent developments, congressional report and current publications for professionals working in taxation
Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 365 WorldCat member libraries worldwide

"... analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
Tax management financial planning journal( )

in English and held by 361 WorldCat member libraries worldwide

State taxation of compensation and benefits by Richard Reichler( )

in English and held by 341 WorldCat member libraries worldwide

" ... focuses on the impact of state taxation on executive and employee compensation. A state's ability to assert jurisdiction to tax individuals that earn money in connection with the performance of services is based either 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. Because there has been a significant increase in the multistate activities of key executives, the scope of source taxation of nonresidents has increased."
Withholding, social security and unemployment taxes on compensation by Peter J Allman( )

8 editions published in 1991 in English and held by 328 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 314 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 propert --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. "
Family limited partnerships and limited liability companies by Louis A Mezzullo( )

in English and held by 303 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)."
Insurance-related compensation by Lawrence Brody( )

in English and held by 302 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. "
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Audience Level
Audience Level
  Kids General Special  
Audience level: 0.58 (from 0.32 for Tax manage ... to 0.67 for Noncorpora ...)

Associated Subjects
Alternative minimum tax--Law and legislation Bankruptcy--Taxation Business enterprises--Taxation Capital gains tax--Law and legislation Corporations--Taxation Corporations--Taxation--Law and legislation Debtor and creditor Deferred compensation--Taxation--U.S. states Estate planning Executives--Salaries, etc Executives--Salaries, etc.--Law and legislation Executives--Taxation--Law and legislation Family corporations--Taxation Financial planners--Legal status, laws, etc Gifts--Taxation--Law and legislation Income tax Income tax deductions for charitable contributions Income tax--Law and legislation Income tax--U.S. states Inheritance and transfer tax--Law and legislation Inventories--Taxation--Law and legislation Liens Life insurance--Taxation Life insurance--Taxation--Law and legislation Local taxation New York (State) Nonprofit organizations--Taxation--Law and legislation Partnership--Taxation Payroll deductions--Law and legislation Pension trusts--Taxation--Law and legislation Property tax--Law and legislation Real estate investment--Taxation--Law and legislation Real estate investment trusts--Taxation Real property and taxation--Law and legislation Real property tax--Law and legislation Sale of business enterprises Social security taxes Tax administration and procedure Taxation Taxation, State Taxation--Law and legislation Taxation--U.S. states Tax collection Tax exemption--Law and legislation Tax liens Tax planning 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 (183)