Reportable transactions /
" ... provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules. The reportable transaction taxpayer compliance rules under Reg. [section] 1.6011-4, as well as the associated penalties for noncompliance, are discussed in detail. Material advisor compliance r...
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| Previous Title: | Simmens, Todd C. Reportable transactions. Paravano, Jeffrey H., 1966- Tax shelters. |
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| Main Author: | |
| Corporate Author: | |
| Other Authors: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
[2018]-
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| Series: | Tax management portfolios ;
648-2nd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20648 |
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| Summary: | " ... provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules. The reportable transaction taxpayer compliance rules under Reg. [section] 1.6011-4, as well as the associated penalties for noncompliance, are discussed in detail. Material advisor compliance rules under [section] 6111 and [section] 6112, as well as associated penalties, are addressed. Finally, the Portfolio addresses record retention and requirements for reporting of uncertain tax positions." |
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| Physical Description: | 1 online resource |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references |
| Related Items: | Merger of: Reportable transactions, and: Tax shelters |