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Advanced Search Results For "INTERNAL revenue"

1 - 10 of 85,057 results for
 "INTERNAL revenue"
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The IRS and Tax Guidance.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Nov2022, Vol. 76 Issue 6, p13-16. 4p.

Abstract: The area of federal income, gift, and estate taxation is remarkably complex. In order to inform and advise individuals on some of the "fine points" of taxation, the IRS, historically, has had a number of devices to provide this guidance. This column wi...

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Does IRS Monitoring Deter Managers From Committing Accounting Fraud?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p700-722. 23p. 6 Charts, 1 Graph.

Abstract: We examine whether monitoring by the Internal Revenue Service (IRS) affects managers' decisions to engage in fraudulent financial reporting. We argue that IRS monitoring provides a disciplining effect reducing managements' incentives to engage in rent ...

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Estate Planning in Volatile Markets and Rising Interest Rates.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Nov2022, Vol. 76 Issue 6, p17-19. 3p.

Abstract: Market volatility and rising interest rates present estate planning opportunities. Consider depressed market values as a "natural" discount without having to use complicated structures to generate valuation discounts (some of which have enhanced IRS au...

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Navigating the Tax Code in the Crypto Universe.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. May2022, Vol. 76 Issue 3, p45-53. 9p.

Abstract: Cryptocurrencies have dominated headlines over the past few years. Despite their popularity, regulators have struggled to define cryptocurrencies within the established paradigm. As a result, regulations and guidance from the governing bodies are spars...

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Taxpayer Victory in Intergenerational Split-Dollar Case.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Jul2022, Vol. 76 Issue 4, p14-16. 3p.

Abstract: The Tax Court has issued its long-awaited decision in Estate of Marion Levine v. Commissioner. This is the latest in an ongoing saga of Internal Revenue Service challenges in intergenerational split-dollar cases. The court’s decision provided a big win...

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Grantor-Trust Income Tax Reporting Obligations: A Definitive Field Guide and Suggested Best Practices.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Mar2022, Vol. 76 Issue 2, p59-64. 6p.

Abstract: Tax practitioners understand that a grantor trust is not considered a separate taxable entity by the Internal Revenue Service. However, the actual details and requirements for a trustee to meet the trust's income tax obligations are poorly understood. ...

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IRS Issues Updated Audit Guide for Nonqualified Plans.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Jan2022, Vol. 76 Issue 1, p17-22. 6p.

Abstract: This column summarizes and analyzes the material contained in the Nonqualified Deferred Compensation Audit Technique Guide (2021 Guide) recently published by the Internal Revenue Service. The column also highlights the changes made to the predecessor g...

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Step-Up in Basis in a Distribution from an Irrevocable Grantor Trust.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals; Nov2022, Vol. 76 Issue 6, p54-58, 5p

Abstract: Copyright of Journal of Financial Service Professionals is the property of Society of Financial Service Professionals and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written ...

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HOW TO CUT YOUR 2021 TAX BILL. (cover story)

Publication Type: Periodical

Source(s): Kiplinger's Personal Finance. Mar2022, Vol. 76 Issue 3, p40-50. 10p. 1 Color Photograph, 4 Cartoon or Caricatures.

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Abstract: MONEY When the Tax Cuts and Jobs Act was signed into law in 2017, proponents said it would make filing taxes easier for millions of Americans. If you had adjusted gross income of $73,000 or less in 2021, you can prepare and e-file your federal tax retu...

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2022 KIPLINGER'S MONEY CALENDAR.

Publication Type: Periodical

Source(s): Kiplinger's Personal Finance. Jan2022, Vol. 76 Issue 1, p21-24. 4p. 10 Color Photographs.

Abstract: 11 Tax tip: Track your refund by going to www.irs.gov/refunds, or call the IRS refund hotline at 800-829-1954. 15 Tax tip: Today is the deadline to file your tax return if you filed for an extension. AHEAD JANUARY 1 The No Surprises Act takes effect to...

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