WorldCat Identities

Tax Management Inc

Works: 1,273 works in 2,687 publications in 1 language and 111,705 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 906 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 545 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 513 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 506 WorldCat member libraries worldwide

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

in English and held by 505 WorldCat member libraries worldwide

Tax Management real estate journal( )

in English and held by 445 WorldCat member libraries worldwide

Tax management financial planning journal( )

in English and held by 398 WorldCat member libraries worldwide

Corporate bankruptcy : special topics by Carl M Jenks( )

in English and held by 370 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 369 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 365 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 341 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"--Portfolio description (p. iii)
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 317 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."
Insurance-related compensation by Lawrence Brody( )

in English and held by 304 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."
Family limited partnerships and limited liability companies by Louis A Mezzullo( )

in English and held by 301 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)."
Audit procedures for pass-through entities by Steven R Mather( )

in English and held by 295 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."
Supporting organizations by Gerald B Treacy( )

in English and held by 293 WorldCat member libraries worldwide

" ... examines the supporting organization as defined in Internal Revenue Code [section] 509(a)(3)."
Tax management portfolios( )

in English and held by 292 WorldCat member libraries worldwide

Tax court litigation by Richard A Levine( )

in English and held by 289 WorldCat member libraries worldwide

" ... discusses the issues raised when a case is initiated and tried before the United States Tax Court. The Tax Court is the only judicial forum (other than the bankruptcy courts) that allows a taxpayer to litigate a liability for income, estate, or gift tax before payment of the amount in dispute. The matters covered by the Portfolio include the background of the Tax Court, its jurisdiction, organization, and powers; the advantages and disadvantages of selecting the Tax Court over other judicial forums for contesting a tax deficiency; the form and contents of pleadings; and the procedural and evidentiary issues relevant to pretrial, trial, and post-trial proceedings in the Tax Court. The special provisions applicable to small tax cases are also discussed."
Limitations periods, interest on underpayments and overpayments, and mitigation by Theodore D Peyser( )

5 editions published in 2000 in English and held by 288 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."
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Audience Level
Audience Level
  Kids General Special  
Audience level: 0.58 (from 0.32 for Tax manage ... to 0.68 for Real estat ...)

Associated Subjects
Auditing--Law and legislation Bankruptcy--Taxation Business enterprises--Taxation Capital gains tax--Law and legislation Charitable uses, trusts, and foundations--Taxation 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--Taxation--Law and legislation Income tax Income tax deductions for charitable contributions Income tax--Foreign income Income tax--Law and legislation 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 Tax administration and procedure Taxation Taxation--Law and legislation Tax exemption--Law and legislation Tax planning Trusts and trustees Trusts and trustees--Taxation Unemployment insurance United States United States.--Tax Court 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 (149)