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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Bibliographic Details
Previous Title:Simmens, Todd C. Reportable transactions.
Paravano, Jeffrey H., 1966- Tax shelters.
Main Author: Simmens, Todd C.
Corporate Author: Tax Management Inc
Other Authors: Paravano, Jeffrey H., 1966-
Format: Book
Language:English
Published: Arlington, VA : Tax Management Inc., 2018-
Series:Tax management portfolios ; 648-2nd
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_648&split=1
https://www.bloomberglaw.com/product/tax/citation/tm%20648
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003 OCoLC
005 20190826101547.0
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020 |a 1633592324 
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043 |a n-us--- 
049 |a VLAM 
050 4 |a KF6289.A1  |b T32 v.648 2018 
100 1 |a Simmens, Todd C. 
245 1 0 |a Reportable transactions /  |c by Todd C. Simmens CPA, Esq., Woodbridge, NJ, and Jeffrey H. Paravano, Esq., Washington, DC 
260 |a Arlington, VA :  |b Tax Management Inc.,  |c 2018- 
300 |a 1 volume (loose-leaf) ;  |c 28 cm 
310 |a Updated irregularly 
490 1 |a Tax management porftolios : U.S. income ;  |v 648-2nd 
500 |a "This portfolio revises and supersedes 648 T.M., Reportable Transactions and 798-2nd T.M., Tax Shelters." 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Overview -- Defining abusive tax avoidance transactions and identifying compliance issues -- Goals of certain tax minimization strategies -- Anti-abuse rules separate from the reportable transaction rules and economic substance codification -- Codification of the economic substance doctrine -- Reportable transaction categories -- Listed transactions in detail -- Transactions with contractual protection -- Confidential transactions -- Loss transactions -- Transactions of interest -- Patented tax transactions -- Compliance procedures -- Protective disclosures -- Penalties related to reportable transactions -- Private letter ruling requests -- Exceptions from reporting -- Record retention -- Sections 6111 and 6112--reporting and list maintenance by material advisors -- State law -- Reporting of uncertain tax positions -- Table of worksheets 
520 |a " ... 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." 
580 |a Merger of: Reportable transactions, and: Tax shelters 
650 0 |a Tax shelters  |z United States 
650 0 |a Tax accounting  |z United States 
700 1 |a Paravano, Jeffrey H.,  |d 1966- 
710 2 |a Tax Management Inc. 
776 0 8 |i Online version:  |a Simmens, Todd C.  |t Reportable transactions.  |d Arlington, VA : Tax Management Inc., [2018]-  |w (OCoLC)1035382390 
780 1 4 |a Simmens, Todd C.  |t Reportable transactions.  |d Arlington, VA : Tax Management Inc  |z 9781558717190  |w (OCoLC)607907226 
780 1 4 |a Paravano, Jeffrey H., 1966-  |t Tax shelters.  |d Arlington, VA : Tax Management, [2014]-  |z 9781617469107  |w (OCoLC)874675227 
830 0 |a Tax management portfolios ;  |v 648-2nd 
856 4 1 |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_648&split=1 
856 4 1 |u https://www.bloomberglaw.com/product/tax/citation/tm%20648 
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852 |a Law Library  |b Second Floor  |h KF6289.A1 T32 v.648 2018  |p 33940004431787