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  2. What Is the IRS Fresh Start Program and How Does It Work? - AOL

    www.aol.com/finance/irs-fresh-start-program-does...

    The IRS Fresh Start Tax Relief Program is a set of initiatives that gives aid to struggling taxpayers to help reduce their tax debt. This is through the implementation of tax relief procedures ...

  3. Deferred tax - Wikipedia

    en.wikipedia.org/wiki/Deferred_tax

    Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment ...

  4. Tax accounting in the United States - Wikipedia

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

    The taxpayer can adopt another method if the taxpayer files a tax return using that method for two consecutive years. 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.

  5. New Markets Tax Credit Program - Wikipedia

    en.wikipedia.org/wiki/New_Markets_Tax_Credit_Program

    The New Markets Tax Credit Program was established as part of the Community Renewal Tax Relief Act of 2000. The goal of the program is to stimulate regeneration of low-income and impoverished communities across the United States. The NMTC Program provides tax credits to investors for equity investments in certified Community Development ...

  6. 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 ...

  7. Can I Roll My 457(b) Retirement Plan Into an IRA?

    www.aol.com/finance/roll-457-b-retirement-plan...

    The movement of funds from a 457(b) plan to an IRA, typically tax-free if completed within 60 days, is actually shifting money from one tax-advantaged account to another.However, any distributions ...

  8. 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.

  9. Tax debt relief: How to resolve your debt with the IRS

    www.aol.com/finance/tax-debt-relief-resolve-debt...

    Tax debt relief is a way the government helps you when you can’t afford to pay your tax bill. This comes in the form of a payment plan or a settlement in which the IRS agrees to settle your tax ...