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STATEMENT OF TAX POLICY
TAX POLICY ANALYSIS
Key Issues to Be Considered
7 other sections not shown
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0.00 Net individual 0.00 Total Tax after-tax AICPA allocated allowed amount avoir fiscal Burden Corporation tax capital gains Cash Flow CBIT compensatory tax complexity corporate and individual corporate distributions corporate earnings Corporate Integration corporate level corporate tax preferences corporate tax rate corporation's countries credit method current system debt financing distributed income dividend-exclusion method dividends paid dividends received dividends-paid deduction method domestic double tax double taxation effective tax rate eliminate extend integration benefits flow-through method foreign shareholders foreign tax credits foreign-source income franking credit fully taxed gross dividend holders integration method integration system IRC Section issues level of tax method of integration ordinary income percent preferences to shareholders progressive tax reduced Refundable Credit retained earnings shareholder credit shareholder level shareholder-credit method shareholder-credit system shareholder's Statement of Tax Tax Burden Corporation tax liability tax paid Tax Policy tax treaties tax-exempt organizations tax-exempt shareholders taxable income tion U.S. shareholders United withholding tax