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Limitations Periods, Interest on Underpayments and Overpayments, and Mitigation
"The procedural aspects of the tax law are of overriding importance in many controversies, eclipsing or making moot substantive issues such as the allowance of deductions or credits, recognition or deferral of income, and methods of accounting. This Portfolio is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [section] 6501(a) and [section] 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable"--Portfolio description (p. iii)
Morality and Work
Examining some of the special ethical dimensions of work, the contributors look at the basic issues of the labor market and offer some controversial alternatives to conventional ways of understanding that market. Morality and Work confronts issues with a bold, candid approach that is sometimes unsettling but always thought-provoking.
Public Policy and the Internet
This book presents the initial findings that framed early discussions on Internet public policy and outlines proposals that should guide policymaking in the future. In addition, Cronin, McLure, and Radin's viewpoints show that the future of e-commerce has as much to do with how policy issues are resolved as with how technological challenges are overcome.
Qualified Business Income Deduction
...discusses a new provision of the Internal Revenue Code, §199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers’ eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute.
Transferee Liability
" ... analyzes the rules of [section] 6901 and related judicial interpretations. Beginning with a general discussion of transferee liability and its development from the so-called trust fund doctrine, the Portfolio distinguishes between transferee liability in equity and liability at law. The liability of a transferee at law or equity for the tax of the transferor is governed by state law and in some cases by federal statutes. The liability of the transferor is determined under the Internal Revenue Code. Section 6901 does not create a separate liability for the transferee; instead, it provides a regime to facilitate collection by the IRS from a third party of the tax due from the transferor and to permit the third party/transferee to contest the IRS determination in the U.S. Tax Court. The Portfolio also discusses the liability of a fiduciary under 31 U.S.C. [section] 3713(b) and the application of [section] 6901 to this type of liability"--P. (iii).
Current Law Index
None
Nanopharmaceuticals in Regenerative Medicine
The book Nanopharmaceuticals in regenerative medicine is a collective and comprehensive volume of the latest innovations in nanoscience technology for practical use in clinical, biomedicine and diagnostic arena. The term nanotechnology pops up in every segment of modern-day life. The primary aim of this book is to deliver the precise information to students, educators, technologists and researchers. A conglomerate of scientists from various research fields contributed to the chapters, giving detailed descriptions on the most recent developments of nanotechnology in the area of disease management. This book will also be useful for industrial research and development partners, start-up entrepreneurs, government policy makers and other professionals who are interested in nanomedicines. Chapter 8 of this book is freely available as a downloadable Open Access PDF at Nanopharmaceuticals in Regenerative Medicine | Harishkumar Madhyastha, (taylorfrancis.com) under a Creative Commons CC-BY 4.0 license.
Canadian Tax Journal
None
United States Code Annotated
Includes: Constitution of the United States annotated.
