The Experts below are selected from a list of 279 Experts worldwide ranked by ideXlab platform
Rita Ormsby - One of the best experts on this subject based on the ideXlab platform.
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Research Guides: BUS 9557: Managerial Skills for Accountancy Professionals - Prof. Colson, Spring 2020: Internal Revenue Service (IRS)
2016Co-Authors: Rita OrmsbyAbstract:Links to professional websites and Newman Library resources to aid with group projects. Links to the Internal Revenue Service homepage and other resources
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Research Guides: TAX 3300 Resources for Prof. John Kerr's Students-Fall 2015: Find the Internal Revenue Code
2014Co-Authors: Rita OrmsbyAbstract:Identifies Newman Library databases for locating court decisions and the Internal Revenue Code for moot court presentations. Offers some tips on preparing for oral arguments and legal citations. Provides databases that offer the current Internal Revenue Code and the 2012 edition
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Research Guides: Federal Tax Research Resources: Internal Revenue Code
2011Co-Authors: Rita OrmsbyAbstract:Electronic and print resources available to Baruch students and faculty for federal tax research. Description of authority and available resources of the Internal Revenue Code
Gerald - One of the best experts on this subject based on the ideXlab platform.
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H.R.395 - To amend the Internal Revenue Code of 1986 to provide a refundable income tax credit for the recycling of hazardous wastes.
1993Co-Authors: B> Solomon<, GeraldAbstract:Amends the Internal Revenue Code to provide a tax credit of two cents per pound for the recycling of hazardous wastes.
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H.R.401 - To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for tuition.
1993Co-Authors: B> Solomon<, GeraldAbstract:Amends the Internal Revenue Code to allow a nonrefundable individual income tax credit for the educational expenses (tuition and supplies) of the taxpayer, spouse, or dependents at an eligible private elementary or secondary school, institution of higher education, or vocational school. Limits the credit to $1,000 per student per year.
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H.R.403 - To amend the Internal Revenue Code of 1986 to allow health insurance premiums to be fully deductible to the extent not in excess of $3,000.
1993Co-Authors: B> Solomon<, GeraldAbstract:Amends the Internal Revenue Code to allow a deduction for health insurance premiums up to $3,000.
Chike Faith Ogechi - One of the best experts on this subject based on the ideXlab platform.
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The Effect of Internal Revenue Generation on Infrastructural Development. A study of Lagos State Internal Revenue Service
Journal of Educational and Social Research, 2013Co-Authors: Adesoji Adetunji Adenugba, Chike Faith OgechiAbstract:Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the effect of Internal Revenue generation on infrastructural development. The research methodology entailed the use of survey research design and purposive sampling method to select respondents from Lagos State Inland Revenue Office.. Questionnaires and statistical data were instruments used for the study. Descriptive and inferential statistics were the statistical tool used for the analysis. The descriptive statistics involves the use of simple percentages while the inferential statistics involved the use of Spearman’s Rank, which is to show the direction of relationship between variables in the study and to show the scale for the data that is interval. Two hypotheses were formulated and the Spearman’s rank correlation analysis was used to test the relationship between Internally generated Revenue and infrastructural development. The result showed that there is a positive relationship between Internally generated Revenue and infrastructural development. The study also revealed the various methods of generating Internal Revenue, which are the enforcement of tax personnel, contribution, and creating awareness to the public. The findings of the study however show that Revenue administration agencies need to be reviewed to generate more Revenue in the country. DOI: 10.5901/jesr.2013.v3n2p419
Howard Bromberg - One of the best experts on this subject based on the ideXlab platform.
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Medical Marijuana, Taxation, and Internal Revenue Code Section 280E
National Tax Journal, 2020Co-Authors: Douglas A. Kahn, Howard BrombergAbstract:Congress enacted § 280E of the Internal Revenue Code in 1982 to punish businesses engaged in illegal drug trafficking, including marijuana. Section 280E denies all credits and deductions, including ordinary business expenses, from gross income of businesses illegally trafficking in a Schedule I or II controlled substance. This provision violates the principle that the tax code should foster a consistent treatment of income, regardless of source; and that the income tax is ill-used for punitive measures. Now that marijuana has been legalized in some form in at least 46 states for therapeutic purposes, this federal tax penalty transgresses principles of federalism. Recent scientific studies that have established the medical effectiveness of marijuana for certain conditions, further demonstrates that § 280E serves little legitimate purpose.
Lillian F Mills - One of the best experts on this subject based on the ideXlab platform.
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book tax differences and Internal Revenue service adjustments
Journal of Accounting Research, 1998Co-Authors: Lillian F MillsAbstract:*University of Arizona. This paper comprises a portion of my dissertation from the University of Michigan, entitled "Essays in Corporate Tax Compliance and Financial Reporting." I appreciate the guidance of my committee: Russell Lundholm and Joel Slemrod (cochairs), and Roger Gordon and Douglas Skinner. I am grateful for financial support from the Deloitte and Touche Foundation and the Paton Foundation of the University of Michigan. This paper has been improved through many helpful comments by workshop participants at the University of Arizona, the University of Chicago, the University of Georgia, the University of Iowa, the Massachusetts Institute of Technology, the University of North Carolina, Northwestern University, and the University of Southern California. I also appreciate the assistance of an anonymous reviewer, whose suggestions improved the paper immensely. Confidential data were provided by the Internal Revenue Service Coordinated Examination Program, Office of Special Studies. All opinions expressed are the opinions of the author solely and do not reflect any views of the Internal Revenue Service. 1 Most of the intertemporal or cross-jurisdictional income-shifting research on the Tax Reform Act of 1986 assumes that book income shifting is equivalent to, or at least a necessary condition for, taxable income shifting. See Scholes, Wilson, and Wolfson [1992], Guenther [1994], Maydew [1997], Klassen, Lang, and Wolfson [1993], and Harris [1993]. In addition, the earnings management literature in accounting often includes a measure of potential tax savings, such as a dummy variable for tax-paying status, or an estimate of the
