Federal income taxes on public utilities fail to provide adequately for depreciation and the need to develop capital for plant replacement and expansion. The author examines tax deferrals and double taxation on dividends and finds them to be complex and paradoxical. Income taxes, for example, are shown to be borne by customers rather than the ...
Energy Citations Database
... Accession Number : ADD878156. Title : INCOMING INSPECTION OF ANTISTATIC PACKAGING MATERIALS. Corporate Author : ...
DTIC Science & Technology
... Earnings of the corporation are taxed once at the ... The shareholder level tax is thus deferred until such ... of the individual and corporate income taxes. ...
In the United States, roughly 60 percent of federal receipts derive from what are termed income taxes-either the individual income tax or the corporate income tax. Income taxes generally include income generated by capital as well as labor. A number of an...
National Technical Information Service (NTIS)
A study of a simplified income tax based on gross income, to consider the advisability of replacing the federal individual income tax and corporate income tax with a gross income tax. Required by section 1081 of the Deficit Reduction Act of 1984, P.L. 98-...
of the Law concerning the Special Measures of the Income Tax Law, the Corporation Tax Law and the Local Tax APPLICATION FORM FOR INCOME TAX CONVENTION (Relief from Japanese Income Tax instructions. To the District Director of Tax Office Applicable Income Tax Convention The ...
E-print Network
aspects of the city income tax itself. Finally, corporations may deduct income or excess profits taxes; income levels; nonresident count; and corporation income. Second, the total income tax revenue is difficult. Moreover, by utilizing tax breaks, many ...
...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-4T Acquisition of foreign corporate stock or assets by a foreign corporation...
Code of Federal Regulations, 2011
...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation...
The American Academy of Pediatrics recommends that corporal punishment in schools be abolished in all states by law and that alternative forms of student behavior management be used. PMID:10920163
PubMed
The corporation income tax treatment of innovation activities in Canada, the Federal Republic of Germany, France, the United Kingdom, Japan, and the United States, is documented. The size of the corporation income tax relative to gross domestic product an...
...property acquired in corporate liquidation. 1...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...property acquired in corporate...
... Title : Military and Federal Civilian Disposable Income Comparisons and Extra Pays Received by Military Personnel. Corporate ...
base and the relationship between book income and tax income for U.S. corporations over last two corporations with assets greater than $1 billion. Inferring a multiple of book income over tax income from in creating a large and growing gap between tax and book ...
...shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...
...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.897-5 Corporate distributions. (a) through...
This report contains data by industry on assets, liabilities, receipts, deductions, net income, income subject to tax, tax, and credits. Data are also classified by size of total assets, by size of business receipts, and by size of income tax after credit...
...false Nonoperating income and expenses-Account...REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS...Revenues and Certain Income Accounts Certain Income...222 Nonoperating income and expenses�Account...the apportionment of corporate operations...
Code of Federal Regulations, 2010
Tax 54 7 Self-employment tax 39 52* FICA and unemployment taxes 15 2* Corporation Income Tax 30 17 Income Tax 23 2* Corporation Income Tax 2 1* Other 9 1* Enforced and Other Late Payments 55 3* Net Tax-thirds of the estimated underreporting, the corporation ...
itself. Finally, corporations may deduct income or excess profits taxes imposed by a foreign country or U.S. possession and ordinarily taxable under the federal tax code. For corporate income, UCITA provides three count; and corporation income. Second, the total ...
on two ballot measures that would raise taxes on high-income individuals and on corporate incomes Jobs, Taxes, and Public Services . . . . . . . . . 8 Increase in corporate income tax be concentrated in the top 3 percent of income earners. Measure 67 raises the state ...
...shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...
