The tax law can and does make a distinction between these business forms. Equity, then, is not what appears fair or unfair to any one taxpayer or group of taxpayers. Equity is, instead, what the tax law recognizes. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
LO 2 This deduction can be explained by social considerations. The deduction shifts some of the financial and administrative burden of socially desirable programs from the public the government sector to the private the citizens sector.
LO 2 Preferential treatment of private retirement plans encourages saving. Not only are contributions to Keogh H. LO 2 The availability of percentage depletion on the extraction and sale of oil and gas and specified mineral deposits and a write-off rather than capitalization of certain exploration costs encourage the development of natural resources. LO 2 Favorable treatment of corporate reorganizations provides an economic benefit.
By allowing corporations to combine and split without adverse consequences, corporations are in a position to reduce their taxes and possibly more effectively compete with other businesses both nationally and internationally.
LO 2 Although the major objective of the Federal tax law is the raising of revenue, other considerations explain many provisions. In particular, economic, social, equity, and political factors play a significant role.
Added to these factors is the impact the Treasury Department, the Internal Revenue Service, and the courts have had and will continue to have on the evolution of Federal tax law. LO 2 The deduction allowed for Federal income tax purposes for state and local income taxes is not designed to neutralize the effect of multiple taxation on the same income.
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Concepts in Federal Taxation , 21st Edition Most of The solutions manuals and test banks are in pdf or doc format. This is it, the solution manual of biology of microorganisms that will be your best choice for better reading book. Your five times will not spend wasted by reading this website. You can take the book as a source to make better concept. Concepts in Federal Taxation 23rd Edition Edit edition. Concept refers to the gamut of principles that guides how various transactions are treated for income tax purpose.
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