Taking a closer look at the technical corrections in the Small Business Act

Article Abstract:

Technical corrections implemented under the Small Business Job Protection Act of 1996 affect income tax, foreign tax, estate tax, and tax-exempt laws, and tax practitioners should review these changes with pending litigation and possible amended returns in mind. A number of provisions affect controlled foreign corporations, and some reporting requirements for tax-exempt organizations have been revised. Retroactive inflation adjustments have been implemented for savings bond interest and the kiddie tax. Earnings stripping and stock redemption treatment have also been clarified.

Estate tax, Estate taxes, Controlled foreign corporations

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President Bush's proposed dividend exclusion charts new ground

Article Abstract:

President Bush's proposed dividend exclusion will have unintended consequences on the tax code. Although the exclusion will have some benefits, these possible consequences must be taken into account.

Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Dividends, Dividend Policy, Remedies, Securities, Tax exclusion, Double taxation, Company dividends

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Taxation of contingent fees

Article Abstract:

The author discusses cases concerning the taxation of contingency fees and whether they should be taxed as income or are deductible.

United States, Contingency fees

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