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 return...
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: | DE-862 DE-863 |
| Zusammenfassung: | 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. |
| Beschreibung: | Includes index. |
| Beschreibung: | 1 online resource |
| ISBN: | 9781634631556 1634631552 |
Internformat
MARC
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| 245 | 0 | 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 | ||
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| 490 | 1 | |a Business issues, competition and entrepreneurship | |
| 500 | |a Includes index. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 520 | |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. | ||
| 505 | 0 | |a PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1: PARTNERSHIPS AND S CORPORATIONS: IRS NEEDS TO IMPROVE INFORMATION TO ADDRESS TAX NONCOMPLIANCE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND | |
| 505 | 8 | |a DUE TO UNDETECTED MISREPORTING, INCOMPLETE COMPLIANCE DATA, AND DOUBLE COUNTING OF INCOME WITHIN NETWORKS, THE FULL EXTENT OF PARTNERSHIP AND S CORPORATION INCOME MISREPORTING IS UNKNOWNIRS IDENTIFIED A RELATIVELY SMALL PERCENTAGE OF ESTIMATED MISREPORTED INCOME THROUGH EXAMINATIONS AND K-1MATCHING AND LACKS RELIABLE INFORMATION ON EXAMINATION RESULTS -- OPTIONS FOR IRS TO IMPROVE IDENTIFICATION OF PARTNERSHIPS AND S CORPORATIONS TO CONSIDER EXAMINING INVOLVE CHALLENGES, SOME OF WHICH COULD BE MITIGATED -- CONCLUSION -- MATTER FOR CONGRESSIONAL CONSIDERATION | |
| 505 | 8 | |a RECOMMENDATIONS FOR EXECUTIVE ACTIONAGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. MULTITIERED NETWORKS OF PARTNERSHIPS AND S CORPORATIONS -- APPENDIX III. ADDITIONAL INFORMATION ABOUT MISREPORTING -- APPENDIX IV. ADDITIONAL INFORMATION ABOUTK-1MATCHING -- Chapter 2: WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA -- SUMMARY -- INTRODUCTION -- PROPOSED AND SCHEDULED TAX CHANGES -- WHO EARNS PASS-THROUGH BUSINESS INCOME? -- WHO WOULD BEAR THE TAX BURDEN? | |
| 505 | 8 | |a POLICY CONCERNS AND OPTIONSCONCLUSION -- APPENDIX. DETAILED DISTRIBUTIONS -- INDEX | |
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| 650 | 0 | |a Partnership |x Taxation |z United States. | |
| 650 | 0 | |a Subchapter S corporations |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States. | |
| 650 | 6 | |a Entreprises |x Impôts |z États-Unis. | |
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| 650 | 7 | |a Partnership |x Taxation |2 fast | |
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-ocn894666711 |
|---|---|
| _version_ | 1826942427349385216 |
| adam_text | |
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| author2 | Preston, Keith |
| author2_role | edt |
| author2_variant | k p kp |
| author_facet | Preston, Keith |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | KF6452 |
| callnumber-raw | KF6452 |
| callnumber-search | KF6452 |
| callnumber-sort | KF 46452 |
| callnumber-subject | KF - United States |
| collection | ZDB-4-EBU |
| contents | PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1: PARTNERSHIPS AND S CORPORATIONS: IRS NEEDS TO IMPROVE INFORMATION TO ADDRESS TAX NONCOMPLIANCE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND DUE TO UNDETECTED MISREPORTING, INCOMPLETE COMPLIANCE DATA, AND DOUBLE COUNTING OF INCOME WITHIN NETWORKS, THE FULL EXTENT OF PARTNERSHIP AND S CORPORATION INCOME MISREPORTING IS UNKNOWNIRS IDENTIFIED A RELATIVELY SMALL PERCENTAGE OF ESTIMATED MISREPORTED INCOME THROUGH EXAMINATIONS AND K-1MATCHING AND LACKS RELIABLE INFORMATION ON EXAMINATION RESULTS -- OPTIONS FOR IRS TO IMPROVE IDENTIFICATION OF PARTNERSHIPS AND S CORPORATIONS TO CONSIDER EXAMINING INVOLVE CHALLENGES, SOME OF WHICH COULD BE MITIGATED -- CONCLUSION -- MATTER FOR CONGRESSIONAL CONSIDERATION RECOMMENDATIONS FOR EXECUTIVE ACTIONAGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. MULTITIERED NETWORKS OF PARTNERSHIPS AND S CORPORATIONS -- APPENDIX III. ADDITIONAL INFORMATION ABOUT MISREPORTING -- APPENDIX IV. ADDITIONAL INFORMATION ABOUTK-1MATCHING -- Chapter 2: WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA -- SUMMARY -- INTRODUCTION -- PROPOSED AND SCHEDULED TAX CHANGES -- WHO EARNS PASS-THROUGH BUSINESS INCOME? -- WHO WOULD BEAR THE TAX BURDEN? POLICY CONCERNS AND OPTIONSCONCLUSION -- APPENDIX. DETAILED DISTRIBUTIONS -- INDEX |
| ctrlnum | (OCoLC)894666711 |
| 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 |
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| id | ZDB-4-EBU-ocn894666711 |
| illustrated | Not Illustrated |
| indexdate | 2025-03-18T14:27:50Z |
| institution | BVB |
| isbn | 9781634631556 1634631552 |
| language | English |
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| publisher | Nova Science Publishers, Inc., |
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| series | Business issues, competition and entrepreneurship series. |
| series2 | Business issues, competition and entrepreneurship |
| spelling | Partnerships and S corporations : misreporting income and tax compliance / Keith Preston, editor. New York : Nova Science Publishers, Inc., [2014] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Business issues, competition and entrepreneurship 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. PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1: PARTNERSHIPS AND S CORPORATIONS: IRS NEEDS TO IMPROVE INFORMATION TO ADDRESS TAX NONCOMPLIANCE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND DUE TO UNDETECTED MISREPORTING, INCOMPLETE COMPLIANCE DATA, AND DOUBLE COUNTING OF INCOME WITHIN NETWORKS, THE FULL EXTENT OF PARTNERSHIP AND S CORPORATION INCOME MISREPORTING IS UNKNOWNIRS IDENTIFIED A RELATIVELY SMALL PERCENTAGE OF ESTIMATED MISREPORTED INCOME THROUGH EXAMINATIONS AND K-1MATCHING AND LACKS RELIABLE INFORMATION ON EXAMINATION RESULTS -- OPTIONS FOR IRS TO IMPROVE IDENTIFICATION OF PARTNERSHIPS AND S CORPORATIONS TO CONSIDER EXAMINING INVOLVE CHALLENGES, SOME OF WHICH COULD BE MITIGATED -- CONCLUSION -- MATTER FOR CONGRESSIONAL CONSIDERATION RECOMMENDATIONS FOR EXECUTIVE ACTIONAGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. MULTITIERED NETWORKS OF PARTNERSHIPS AND S CORPORATIONS -- APPENDIX III. ADDITIONAL INFORMATION ABOUT MISREPORTING -- APPENDIX IV. ADDITIONAL INFORMATION ABOUTK-1MATCHING -- Chapter 2: WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA -- SUMMARY -- INTRODUCTION -- PROPOSED AND SCHEDULED TAX CHANGES -- WHO EARNS PASS-THROUGH BUSINESS INCOME? -- WHO WOULD BEAR THE TAX BURDEN? POLICY CONCERNS AND OPTIONSCONCLUSION -- APPENDIX. DETAILED DISTRIBUTIONS -- INDEX 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. Entreprises Impôts États-Unis. LAW Military. bisacsh Business enterprises Taxation fast Income tax Law and legislation fast Partnership Taxation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Preston, Keith, editor. has work: Partnerships and S Corporations (Text) https://id.oclc.org/worldcat/entity/E39PCXCTdhXqHKbQMDXcg4hd73 https://id.oclc.org/worldcat/ontology/hasWork Print version: Preston, Keith. Partnerships and S Corporations : Misreporting Income and Tax Compliance Issues. Hauppauge : Nova Science Publishers, Inc., ©1900 9781634631242 Business issues, competition and entrepreneurship series. http://id.loc.gov/authorities/names/no2009119442 |
| spellingShingle | Partnerships and S corporations : misreporting income and tax compliance / Business issues, competition and entrepreneurship series. PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- PARTNERSHIPS AND S CORPORATIONS: MISREPORTING INCOME AND TAX COMPLIANCE ISSUES -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1: PARTNERSHIPS AND S CORPORATIONS: IRS NEEDS TO IMPROVE INFORMATION TO ADDRESS TAX NONCOMPLIANCE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND DUE TO UNDETECTED MISREPORTING, INCOMPLETE COMPLIANCE DATA, AND DOUBLE COUNTING OF INCOME WITHIN NETWORKS, THE FULL EXTENT OF PARTNERSHIP AND S CORPORATION INCOME MISREPORTING IS UNKNOWNIRS IDENTIFIED A RELATIVELY SMALL PERCENTAGE OF ESTIMATED MISREPORTED INCOME THROUGH EXAMINATIONS AND K-1MATCHING AND LACKS RELIABLE INFORMATION ON EXAMINATION RESULTS -- OPTIONS FOR IRS TO IMPROVE IDENTIFICATION OF PARTNERSHIPS AND S CORPORATIONS TO CONSIDER EXAMINING INVOLVE CHALLENGES, SOME OF WHICH COULD BE MITIGATED -- CONCLUSION -- MATTER FOR CONGRESSIONAL CONSIDERATION RECOMMENDATIONS FOR EXECUTIVE ACTIONAGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. MULTITIERED NETWORKS OF PARTNERSHIPS AND S CORPORATIONS -- APPENDIX III. ADDITIONAL INFORMATION ABOUT MISREPORTING -- APPENDIX IV. ADDITIONAL INFORMATION ABOUTK-1MATCHING -- Chapter 2: WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA -- SUMMARY -- INTRODUCTION -- PROPOSED AND SCHEDULED TAX CHANGES -- WHO EARNS PASS-THROUGH BUSINESS INCOME? -- WHO WOULD BEAR THE TAX BURDEN? POLICY CONCERNS AND OPTIONSCONCLUSION -- APPENDIX. DETAILED DISTRIBUTIONS -- INDEX 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. Entreprises Impôts États-Unis. LAW Military. bisacsh Business enterprises Taxation fast Income tax Law and legislation fast Partnership Taxation fast |
| 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 | 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. Entreprises Impôts États-Unis. LAW Military. bisacsh Business enterprises Taxation fast Income tax Law and legislation fast Partnership Taxation fast |
| topic_facet | 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. Entreprises Impôts États-Unis. LAW Military. Business enterprises Taxation Income tax Law and legislation Partnership Taxation United States |
| work_keys_str_mv | AT prestonkeith partnershipsandscorporationsmisreportingincomeandtaxcompliance |