WorldCat Identities

Tax Management Inc

Works: 1,474 works in 2,871 publications in 1 language and 111,499 library holdings
Genres: Periodicals 
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 928 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 500 WorldCat member libraries worldwide

Tax Management estates, gifts, and trusts journal by Tax Management Inc( )

in English and held by 496 WorldCat member libraries worldwide

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

in English and held by 477 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 455 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."
Tax management financial planning journal( )

in English and held by 431 WorldCat member libraries worldwide

Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 360 WorldCat member libraries worldwide

" ... analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
Insurance-related compensation by Lawrence Brody( )

in English and held by 343 WorldCat member libraries worldwide

" ... discusses how to use life insurance contracts to provide, or as an employer-owned asset in connection with providing, compensation and benefits for employees, especially plans covered 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, company-owned (employer-owned) life insurance and bank-owned life insurance, 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 often use life insurance contracts primarily as the financing mechanism. The Portfolio highlights special design issues and problems for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement."
Personal life insurance trusts by Georgiana J Slade( )

6 editions published between 1991 and 2009 in English and Undetermined and held by 341 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."
Tax management portfolios( )

in English and held by 319 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 315 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."
Tax practice series bulletin( )

in English and held by 300 WorldCat member libraries worldwide

Family limited partnerships and limited liability companies by Louis A Mezzullo( )

in English and held by 297 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)."
Withholding, social security and unemployment taxes on compensation by Peter J Allman( )

in English and held by 295 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 287 WorldCat member libraries worldwide

" ... analyzes in detail the statutory rules of [sections] 6221-6234 governing the audits of "TEFRA partnerships."
Tax management compensation planning journal( )

in English and held by 281 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 280 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 280 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."
Limitations periods, interest on underpayments and overpayments, and mitigation by Theodore D Peyser( )

5 editions published in 2000 in English and held by 279 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: 0.53 (from 0.30 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 (152)