search query: @author Willens, R. / total: 11
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| Author: | Willens, R. |
| Title: | The Technical Corrections Act: what corporations should know now |
| Journal: | Journal of Accountancy
1988 : JUL, VOL. 166:1, p. 46, 48 |
| Index terms: | TAX ALLOWANCES DIVIDENDS CORPORATION TAX |
| Language: | eng |
| Abstract: | Review of the implications of the US 1988 Technical Corrections Act /TCA/ for tax accountants. Main points of the TCA: extraordinary dividends, master limited partnerships, the greenmail tax, net operating losses, and the General Utilities doctrine repeal. Miscellaneous tax rules are also reviewed. |
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