haku: @author Willens, R. / yhteensä: 11
viite: 2 / 11
Tekijä:Paul, H. M.
Willens, R.
Burge, M.
Otsikko:Individual Remodeling may be more costly than anticipated
Lehti:Journal of Accountancy
1989 : DEC, p. 22, 24, 26
Asiasana:TAXATION
LITIGATION
FOREIGN INVESTMENT
Kieli:eng
Tiivistelmä:Review of ability to deduct home office costs from personal tax returns. Court rulings against a taxpayer who remodelled his home converting the basement into a photography studio, and observation. Review of avoidance of a boot problem in tax-free spinoffs and transfer to a tax-free incorporation, related to litigation involving the AT&T breakup. Review of need for controlled foreign corporations and foreign personal holding companies to conform to US taxable years and the ratable inclusion rule.
SCIMA tietueen numero: 74192
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