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Your search keyword '"United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing"' showing total 5 results
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5 results on '"United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing"'

1. Will the IRS please call the EPA ... again

Author

Whitehead, Roy, Yelvington, Brenda, Humphrey, Bill, and Spikes, Pam

Subjects
United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing, Environmental engineering -- Accounting and auditing -- Laws, regulations and rules, Tax law, Environmental policy -- Laws, regulations and rules, Environmental auditing -- Laws, regulations and rules, Banking, finance and accounting industries, Business, Government regulation, Tax law, Accounting and auditing, Laws, regulations and rules
Abstract

A recent TAM signals the IRS intends to limit Revenue Ruling 94-38 to its fact pattern and not allow the deductibility of cleanup costs for preacquisition contamination. Environmental cleanup costs [...]

Published
1997

2. Record keeping for U.S. corporations with foreign ownership

Author

Feinschreiber, Robert

Subjects
United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing, Corporation reports -- Laws, regulations and rules, Foreign corporations -- Taxation -- Laws, regulations and rules, Income tax -- Accounting and auditing -- Laws, regulations and rules, Banking, finance and accounting industries, Business, Government regulation, Taxation, Accounting and auditing, Laws, regulations and rules
Abstract

Record Keeping for U.S. Corporations with Foreign Ownership The IRS wants its fair share of tax on international activities and trading. To achieve that end the IRS must know the [...]

Published
1991

3. Accounting for package design costs

Author

Wasserman, Philip

Subjects
United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing, Product development -- Accounting and auditing -- Methods -- Laws, regulations and rules, Accounting -- Methods -- Laws, regulations and rules, Packaging -- Finance -- Methods -- Laws, regulations and rules, Banking, finance and accounting industries, Business, Government regulation, Time to market, Company financing, Finance, Accounting and auditing, Methods, Laws, regulations and rules
Abstract

the IRS recently issued Rev. Proc. 90-63, which describes three permissible methods of accounting for package design costs and provides 'the exclusive procedure' for taxpayers to obtain consent from the [...]

Published
1991

4. Long-term contract simplified marginal impact method for calculating interest under the look-back provision

Author

Leibowitz, Sidney W.

Subjects
United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing, Accounting -- Methods -- Laws, regulations and rules, Interest -- Taxation -- Methods -- Laws, regulations and rules, Contracts -- Accounting and auditing -- Laws, regulations and rules -- Methods, Banking, finance and accounting industries, Business, Government regulation, Taxation, Accounting and auditing, Methods, Laws, regulations and rules
Abstract

LONG-TERM CONTRACT SIMPLIFIED MARGINAL IMPACT METHOD FOR CALCULATING INTEREST UNDER THE LOOK-BACK PROVISION In June, the IRS issued Prop. Reg. 1.460-6 relating to the look-back method for long-term contracts. The [...]

Published
1990

5. New withholding rules for partnerships with foreign partners

Author

Cohen, Arthur S. and Wittenstein, Harlan

Subjects
United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing, Withholding tax -- Accounting and auditing -- Laws, regulations and rules -- Methods, Tax accounting -- Methods -- Taxation -- Laws, regulations and rules, Foreign investments -- Taxation -- Methods -- Laws, regulations and rules, Revenue -- Laws, regulations and rules -- Methods, Partnership -- Taxation -- Methods -- Laws, regulations and rules, Banking, finance and accounting industries, Business, Government regulation, Taxation, Accounting and auditing, Methods, Laws, regulations and rules
Abstract

The IRS has recently issued guidance regarding U.S. withholding tax requirements for foreign partners in partnerships which derive U.S. source income. Under IRC Sec. 1446, a domestic or foreign partnership [...]

Published
1990

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