Partnerships and S corporations: misreporting income and tax compliance
Gespeichert in:
Weitere Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
New York
Nova Science Publishers, Inc.
[2014]
|
Schriftenreihe: | Business issues, competition and entrepreneurship series
|
Schlagworte: | |
Online-Zugang: | FAW01 FAW02 FLA01 |
Beschreibung: | Includes index Vendor-supplied metadata |
Beschreibung: | 1 online resource |
ISBN: | 9781634631556 1634631552 9781634631242 |
Internformat
MARC
LEADER | 00000nmm a2200000zc 4500 | ||
---|---|---|---|
001 | BV043783405 | ||
003 | DE-604 | ||
005 | 00000000000000.0 | ||
007 | cr|uuu---uuuuu | ||
008 | 160920s2014 |||| o||u| ||||||eng d | ||
020 | |a 9781634631556 |9 978-1-63463-155-6 | ||
020 | |a 1634631552 |9 1-63463-155-2 | ||
020 | |a 9781634631242 |9 978-1-63463-124-2 | ||
035 | |a (ZDB-4-EBA)ocn894666711 | ||
035 | |a (OCoLC)894666711 | ||
035 | |a (DE-599)BVBBV043783405 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
049 | |a DE-1046 |a DE-1047 | ||
082 | 0 | |a 343.730662 |2 23 | |
245 | 1 | 0 | |a Partnerships and S corporations |b misreporting income and tax compliance |c Keith Preston, editor |
264 | 1 | |a New York |b Nova Science Publishers, Inc. |c [2014] | |
300 | |a 1 online resource | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
490 | 0 | |a Business issues, competition and entrepreneurship series | |
500 | |a Includes index | ||
500 | |a Vendor-supplied metadata | ||
505 | 8 | |a Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better | |
650 | 7 | |a LAW / Military |2 bisacsh | |
650 | 4 | |a Business enterprises / Taxation / United States | |
650 | 4 | |a Corporations / Taxation / United States | |
650 | 4 | |a Flow-through method (Accounting) / Government policy / United States | |
650 | 4 | |a Tax administration and procedure / United States | |
650 | 4 | |a Taxpayer compliance / United States | |
650 | 4 | |a United States. Internal Revenue Service / Rules and practice | |
650 | 4 | |a Politik | |
650 | 4 | |a Recht | |
650 | 4 | |a Steuer | |
650 | 4 | |a Unternehmen | |
650 | 4 | |a Business enterprises |x Taxation |z United States |a Partnership |x Taxation |z United States |a Subchapter S corporations |x Taxation |x Law and legislation |z United States |a Income tax |x Law and legislation |z United States | |
651 | 4 | |a USA | |
700 | 1 | |a Preston, Keith |4 edt | |
776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Preston, Keith |t Partnerships and S Corporations : Misreporting Income and Tax Compliance Issues |
912 | |a ZDB-4-EBA | ||
999 | |a oai:aleph.bib-bvb.de:BVB01-029194465 | ||
966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248 |l FAW01 |p ZDB-4-EBA |q FAW_PDA_EBA |x Aggregator |3 Volltext | |
966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248 |l FAW02 |p ZDB-4-EBA |q FAW_PDA_EBA |x Aggregator |3 Volltext | |
966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248 |l FLA01 |p ZDB-4-EBA |q FLA_PDA_EBA |x Aggregator |3 Volltext |
Datensatz im Suchindex
_version_ | 1804176615391887360 |
---|---|
any_adam_object | |
author2 | Preston, Keith |
author2_role | edt |
author2_variant | k p kp |
author_facet | Preston, Keith |
building | Verbundindex |
bvnumber | BV043783405 |
collection | ZDB-4-EBA |
contents | Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better |
ctrlnum | (ZDB-4-EBA)ocn894666711 (OCoLC)894666711 (DE-599)BVBBV043783405 |
dewey-full | 343.730662 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 343 - Military, tax, trade & industrial law |
dewey-raw | 343.730662 |
dewey-search | 343.730662 |
dewey-sort | 3343.730662 |
dewey-tens | 340 - Law |
discipline | Rechtswissenschaft |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03098nmm a2200565zc 4500</leader><controlfield tag="001">BV043783405</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">160920s2014 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781634631556</subfield><subfield code="9">978-1-63463-155-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1634631552</subfield><subfield code="9">1-63463-155-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781634631242</subfield><subfield code="9">978-1-63463-124-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-4-EBA)ocn894666711</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)894666711</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV043783405</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-1046</subfield><subfield code="a">DE-1047</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.730662</subfield><subfield code="2">23</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Partnerships and S corporations</subfield><subfield code="b">misreporting income and tax compliance</subfield><subfield code="c">Keith Preston, editor</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York</subfield><subfield code="b">Nova Science Publishers, Inc.</subfield><subfield code="c">[2014]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Business issues, competition and entrepreneurship series</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes index</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Vendor-supplied metadata</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">LAW / Military</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business enterprises / Taxation / United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations / Taxation / United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Flow-through method (Accounting) / Government policy / United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure / United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxpayer compliance / United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">United States. Internal Revenue Service / Rules and practice</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Politik</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Recht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="z">United States</subfield><subfield code="a">Partnership</subfield><subfield code="x">Taxation</subfield><subfield code="z">United States</subfield><subfield code="a">Subchapter S corporations</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Preston, Keith</subfield><subfield code="4">edt</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Preston, Keith</subfield><subfield code="t">Partnerships and S Corporations : Misreporting Income and Tax Compliance Issues</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029194465</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248</subfield><subfield code="l">FAW01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FAW_PDA_EBA</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248</subfield><subfield code="l">FAW02</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FAW_PDA_EBA</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=886248</subfield><subfield code="l">FLA01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FLA_PDA_EBA</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
geographic | USA |
geographic_facet | USA |
id | DE-604.BV043783405 |
illustrated | Not Illustrated |
indexdate | 2024-07-10T07:35:00Z |
institution | BVB |
isbn | 9781634631556 1634631552 9781634631242 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029194465 |
oclc_num | 894666711 |
open_access_boolean | |
owner | DE-1046 DE-1047 |
owner_facet | DE-1046 DE-1047 |
physical | 1 online resource |
psigel | ZDB-4-EBA ZDB-4-EBA FAW_PDA_EBA ZDB-4-EBA FLA_PDA_EBA |
publishDate | 2014 |
publishDateSearch | 2014 |
publishDateSort | 2014 |
publisher | Nova Science Publishers, Inc. |
record_format | marc |
series2 | Business issues, competition and entrepreneurship series |
spelling | Partnerships and S corporations misreporting income and tax compliance Keith Preston, editor New York Nova Science Publishers, Inc. [2014] 1 online resource txt rdacontent c rdamedia cr rdacarrier Business issues, competition and entrepreneurship series Includes index Vendor-supplied metadata Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better LAW / Military bisacsh Business enterprises / Taxation / United States Corporations / Taxation / United States Flow-through method (Accounting) / Government policy / United States Tax administration and procedure / United States Taxpayer compliance / United States United States. Internal Revenue Service / Rules and practice Politik Recht Steuer Unternehmen Business enterprises Taxation United States Partnership Taxation United States Subchapter S corporations Taxation Law and legislation United States Income tax Law and legislation United States USA Preston, Keith edt Erscheint auch als Druck-Ausgabe Preston, Keith Partnerships and S Corporations : Misreporting Income and Tax Compliance Issues |
spellingShingle | Partnerships and S corporations misreporting income and tax compliance Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better LAW / Military bisacsh Business enterprises / Taxation / United States Corporations / Taxation / United States Flow-through method (Accounting) / Government policy / United States Tax administration and procedure / United States Taxpayer compliance / United States United States. Internal Revenue Service / Rules and practice Politik Recht Steuer Unternehmen Business enterprises Taxation United States Partnership Taxation United States Subchapter S corporations Taxation Law and legislation United States Income tax Law and legislation United States |
title | Partnerships and S corporations misreporting income and tax compliance |
title_auth | Partnerships and S corporations misreporting income and tax compliance |
title_exact_search | Partnerships and S corporations misreporting income and tax compliance |
title_full | Partnerships and S corporations misreporting income and tax compliance Keith Preston, editor |
title_fullStr | Partnerships and S corporations misreporting income and tax compliance Keith Preston, editor |
title_full_unstemmed | Partnerships and S corporations misreporting income and tax compliance Keith Preston, editor |
title_short | Partnerships and S corporations |
title_sort | partnerships and s corporations misreporting income and tax compliance |
title_sub | misreporting income and tax compliance |
topic | LAW / Military bisacsh Business enterprises / Taxation / United States Corporations / Taxation / United States Flow-through method (Accounting) / Government policy / United States Tax administration and procedure / United States Taxpayer compliance / United States United States. Internal Revenue Service / Rules and practice Politik Recht Steuer Unternehmen Business enterprises Taxation United States Partnership Taxation United States Subchapter S corporations Taxation Law and legislation United States Income tax Law and legislation United States |
topic_facet | LAW / Military Business enterprises / Taxation / United States Corporations / Taxation / United States Flow-through method (Accounting) / Government policy / United States Tax administration and procedure / United States Taxpayer compliance / United States United States. Internal Revenue Service / Rules and practice Politik Recht Steuer Unternehmen Business enterprises Taxation United States Partnership Taxation United States Subchapter S corporations Taxation Law and legislation United States Income tax Law and legislation United States USA |
work_keys_str_mv | AT prestonkeith partnershipsandscorporationsmisreportingincomeandtaxcompliance |