The CPA Journal Millennium Series - The New Economics of Exempt Organizations - The number of organizations exempt from federal income taxation has grown significantly in recent years. Managers looking for revenue have moved beyond donations, tapping new resources such as sponsorships and affinity programs that may constitute unrelated business taxable income.
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|Authors:||Bird, Bruce M.; Segal, Mark A.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 12, p. 38-45
Features - The CPA Journal Millennium Series - Maximizing the Front-loading of Alimony Payments - Special rules apply to accelerated payments of alimony or separate maintenance that may result in their unintended recapture under IRC section 71(f). The authors provide an algorithm and spreadsheet for maximizing the front-loading without triggering recapture.
Bird, Bruce M., (2001)
Segal, Mark A., (2008)
The IRS' Right to Setoff Under the Bankruptcy Code - To collect unpaid federal income taxes from bankrupt debtors, the IRS must pursue its claim as a creditor of the bankruptcy estate. A recent court decision should expand the IRS' right to setoff under the Bankruptcy Code in cases where the provisions of the Internal Revenue Code and the Bankruptcy Code conflict.
Bird, Bruce M., (2002)
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