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Detail
ArtikelIceberg Ahead !  
Oleh: Kanyuk, Amy K.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 194 no. 4 (Oct. 2002), page 75-84.
Topik: ACCOUNTING; iceberg
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.15
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelAmid the declarations of victory and chest thumping that accompanied enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001, it was easy to miss some of the legislation’s finer points. For example, although the legislation reduces the estate and generation - skipping transfer (GST) taxes gradually through 2009 and repeals them completely in 2010 for that year alone, it does not eliminate the gift tax. This raises numerous compliance issues and compounds the uncertainties CPA s face when they prepare gift tax returns and allocate GST exemption. This article highlights some of these concerns and the points practitioners could overlook when they prepare gift tax returns.
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