haku: @author Burge, M. / yhteensä: 2
viite: 1 / 2
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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. |
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