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  2. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    This is different from changing a tax accounting method under the release of the IRS because, in the case of adopting another method, the IRS may assess fines and reallocate taxable income. If the taxpayer wants to return to the previous method, the taxpayer must ask for permission from the IRS, following the 446(e) procedure.

  3. Jobs and Growth Tax Relief Reconciliation Act of 2003

    en.wikipedia.org/wiki/Jobs_and_Growth_Tax_Relief...

    The Jobs and Growth Tax Relief Reconciliation Act of 2003 ("JGTRRA", Pub. L. 108–27 (text), 117 Stat. 752), was passed by the United States Congress on May 23, 2003, and signed into law by President George W. Bush on May 28, 2003. Nearly all of the cuts (individual rates, capital gains, dividends, estate tax) were set to expire after 2010.

  4. American Taxpayer Relief Act of 2012 - Wikipedia

    en.wikipedia.org/wiki/American_Taxpayer_Relief...

    The top marginal tax rate on income of 39.6%, provided for under the expiration of the 2001 portion of the Bush tax cuts, was retained. This was an increase from the 2003–2012 rate of 35%. [3] The top marginal tax rate on long-term capital gains of 20%, provided for under the expiration of the 2003 portion of the Bush tax cuts, was retained.

  5. Rollovers as business startups (ROBS): What they are and how ...

    www.aol.com/finance/rollovers-business-startups...

    A Rollover as Business Startup allows you to roll retirement savings into funding a business tax-free ROBS will put your retirement savings at risk ROBS is a complex transaction and the IRS ...

  6. Taxpayer Relief Act of 1997 - Wikipedia

    en.wikipedia.org/wiki/Taxpayer_Relief_Act_of_1997

    Pub. L. 105–34 (text), Taxpayer Relief Act of 1997; Pub.L. 105-34, Taxpayer Relief Act of 1997 (readable online) H.R. 2014, Taxpayer Relief Act of 1997; 105th Congress / House / 1st session / Vote 350 final vote results on H R 2014: Revenue Reconciliation Act of 1997, by various groups and by individuals, from the Washington Post

  7. Tax break - Wikipedia

    en.wikipedia.org/wiki/Tax_break

    Tax returns - Tax returns are when government repays indirect taxes if it determines that the tax would place a disproportionate burden on taxpayers. 7. Reduction tax rate - This tax break define possibilities to reduce tax rates upon items, income, and so on. The general tax rate impacts all entities on which applies tax law.

  8. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    The Equity Method of Accounting for Investments in Common Stock full-text: Mar. 1971 Heavily amended; Parts deleted or replaced; 19. Reporting Changes in Financial Position full-text: Mar. 1971 Amended; Superseded by FASB Statement 95, para. 150; 20. Accounting Changes full-text: July. 1971 Heavily amended; Parts deleted or replaced

  9. Tax Relief for American Families and Workers Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Relief_for_American...

    The Tax Relief for American Families and Workers Act is a $78 billion package that would expand the Child Tax Credit (a tax benefit that provides money to parents), restore business tax breaks, increase federal funding for states to encourage the development of low-income housing, deepen economic ties between the United States and Taiwan and end a pandemic-era employer tax benefit.