WorldCat Identities

Tax Management Inc

Overview
Works: 1,524 works in 3,112 publications in 1 language and 113,064 library holdings
Genres: Periodicals  Reference works 
Roles: isb, Other
Classifications: KF6289.A1, 343
Publication Timeline
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Most widely held works by Tax Management Inc
Tax Management international journal( )

in English and held by 952 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 real estate journal( )

in English and held by 520 WorldCat member libraries worldwide

Tax Management estates, gifts, and trusts journal( )

in English and held by 487 WorldCat member libraries worldwide

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

in English and held by 486 WorldCat member libraries worldwide

Tax management financial planning journal( )

in English and held by 479 WorldCat member libraries worldwide

Charitable contributions : income tax aspects by Barbara L Kirschten( )

in English and held by 469 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."
Estate and gift tax issues for employee benefit plans by Louis A Mezzullo( )

in English and held by 366 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."
Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 356 WorldCat member libraries worldwide

" ... analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
Tax management, primary sources by Tax Management Inc( )

in English and held by 340 WorldCat member libraries worldwide

Tax practice series bulletin( )

in English and held by 338 WorldCat member libraries worldwide

Tax management portfolios by Tax Management Inc( )

in English and held by 325 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 318 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 management transfer pricing report( )

in English and held by 308 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 284 WorldCat member libraries worldwide

" ... analyzes the eligibility requirements and the scope of the consolidated return regulations."
Withholding, social security and unemployment taxes on compensation by Peter J Allman( )

in English and held by 283 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."
Employee benefits for tax-exempt organizations by Daniel J Schwartz( )

in English and held by 280 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 §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"--Portfolio description (Page iii)
Loss deductions by John C McCoy( )

in English and held by 277 WorldCat member libraries worldwide

"...explains what is necessary to establish a deductible loss; the Portfolio is relevant to all losses of whatever nature. Before a loss may be deducted, the taxpayer must establish that the loss is evidenced by a closed and completed transaction, fixed by identifiable events, and actually sustained during the taxable year. Further, the taxpayer must establish that he or she is the person who sustained the loss and is entitled to claim it, and that the loss was either incurred in a trade or business, or a transaction entered into for profit, or qualified as a casualty loss."
Tax management compensation planning journal( )

in English and held by 277 WorldCat member libraries worldwide

Articles, special reports, Washington items, legislative highlights, recent developments, congressional report and current publications for professionals working in taxation
Single entity reorganizations : recapitalizations and F reorganizations by Michael J Kliegman( )

in English and held by 273 WorldCat member libraries worldwide

" ... describes the special features and analyzes the tax consequences of corporate reorganizations involving a single company, specifically, a recapitalization under [section] 368(a)(1)(E) and a mere change in identity, form or place of organization under [section] 368(a)(1)(F). The Portfolio discusses each type of reorganization separately, and in relation to one another and to the other types of reorganizations under [section] 368. With respect to recapitalizations, the Portfolio compares transactions technically qualifying under [section] 368(a)(1)(E) with those that, while possibly not qualifying, are commonly referred to as recapitalizations. With regard to the F reorganization, special attention is paid to distinguishing the F reorganization reincorporation transaction from other types of reorganizations and analyzing the final regulations"--Portfolio description (Page iii)
Accounting methods : general principles by George L White( )

in English and held by 273 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)
 
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Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.52 (from 0.27 for Tax Manage ... to 0.69 for Charitable ...)

Associated Subjects
Consolidation and merger of corporations Corporate reorganizations--Taxation Corporations--Taxation Corporations--Taxation--Consolidated returns Economic Recovery Tax Act of 1981 (United States) Employee fringe benefits--Law and legislation Estate planning Executives--Salaries, etc.--Law and legislation Executives--Taxation--Law and legislation Financial planners--Legal status, laws, etc Gifts--Taxation Gifts--Taxation--Law and legislation Income tax Income tax deductions Income tax deductions for charitable contributions Income tax deductions for losses Income tax--Foreign income Income tax--Law and legislation Inheritance and transfer tax Inheritance and transfer tax--Law and legislation International business enterprises--Taxation--Law and legislation Nonprofit organizations--Taxation--Law and legislation Partnership--Taxation Payroll deductions--Law and legislation Pension trusts--Taxation--Law and legislation Periodicals Real estate investment--Taxation--Law and legislation Real estate investment trusts--Taxation Real property and taxation--Law and legislation Revenue Act of 1978 (United States) Social security taxes Tax accounting--Law and legislation Taxation Taxation--Law and legislation Tax exemption--Law and legislation Tax planning Tax Reform Act of 1976 (United States) Tax Reform Act of 1986 (United States) Transfer pricing Transfer pricing--Taxation--Law and legislation 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

Languages
English (180)