Detail Views of The New Tax Act   Oleh:  Carlozzi, Catherine L. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 6 (1997), page 51-56. Topik: taxes; tax act Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel "Complex" is the adjective most widely used to describe the Tax payer Relief Act of 1997 signed into law by President Clinton on August 5, 1997 - at least in polite company. Pundits, tax professionals and the press all agree that simplification was not part of the congressional agenda this time around. The new law makes more than 800 changes and will add an as - yet uncalculated number of pages to the Internal Revenue Code, already monumental at close to 3,600 pages. Nearly all taxpayers - individuals, small businesses and corporations - are likely to be affected by the act in some way. However, overlapping provisions, a multiplicity of rates and a labyrinthine structure of floors and ceilings, phase-ins and phase - outs, effective dates and sunsets, exceptions, exclusions and givebacks will make it difficult to determine exactly how, when and to what extent. After giving the accounting profession nearly two months to wade through the new tax act - itself a weighty document of some 800 pages - the Journal spoke with five CPA s in both public practice and business and industry to learn their opinions of the law, the challenges it presents for them, the implications for their tax paying constituencies and the strategies and priorities they are developing to meet new planning and compliance needs. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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