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: | 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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LEADER | 00000cai a2200000Ii 4500 | ||
---|---|---|---|
001 | 1030438875 | ||
003 | OCoLC | ||
005 | 20190826101547.0 | ||
008 | 180404c20189999vau x l b 0 2eng d | ||
020 | |a 9781633592322 | ||
020 | |a 1633592324 | ||
040 | |a PQD |b eng |e rda |c PQD |d SLA |d OCLCF |d BNA |d OCLCA | ||
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 |
907 | |a .b231924x | ||
998 | |a secnd | ||
999 | |c 125913 | ||
852 | |a Law Library |b Second Floor |h KF6289.A1 T32 v.648 2018 |p 33940004431787 |