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Report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th congress of the International Fiscal Association. The first part deals with the theories underlying different fringe benefits income tax rules and the conceptual issues that arise with respect to particular types of benefits. The second part covers analysis of fringe benefits rules in a range of selected jurisdictions.
"... discusses the substantive rules pertaining to various fringe benefits provided by an employer to employees, including the statutory framework for exclusion created by the 1984 Tax Reform Act and subsequent legislative changes and additions"--Portfolio description.
CCH's Federal Tax Compliance Manual (formerly published under title, CCH Federal Tax Manual) is a comprehensive source for explanations, practical examples, filled-in tax return forms, key tax facts, federal tax tables and other information that will assist practitioners in accurately complete federal tax returns. This convenient and authoritative resource covers the preparation of tax returns and tax compliance -- providing helpful guidance on the basic federal tax rules and forms affecting individuals and businesses. The rules applied to everyday business and personal income tax decisions are thoroughly discussed with special emphasis on how these issues should be handled on the return. Among the topics covered are: - Individuals - Corporations - Pass-Through Entities - Income, Deductions and Credits - Tax Accounting Rules - Dividends, Interest, Rents and Royalties - Retirement Plans and Distributions - Depreciation - Sales and Exchanges
February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
This report identifies the main characteristics of fringe benefits, outlines the problems they pose for tax authorities, examines the methods used to value them for tax purposes and discusses the revenue and distributional implications of their increasing use.