Reportable transactions / Todd C. Simmens CPA, Esq., Woodbridge, NJ, and Jeffrey H. Paravano, Esq., Washington, DC.

" ... provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules. The reportable transaction taxpayer compliance rules under Reg. [section] 1.6011-4, as well as the associated penalties for noncompliance, are discussed in detail. Material advisor compliance rules...

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Bibliographic Details
Uniform Title:Tax management portfolios ; 648-2nd.
Previous Title:Simmens, Todd C. Reportable transactions.
Paravano, Jeffrey H., 1966- Tax shelters.
Main Authors: Simmens, Todd C. (Author)
Paravano, Jeffrey H., 1966- (Author)
Corporate Author: Tax Management Inc (Issuing body)
Language:English
Published: Arlington, VA : Tax Management Inc., [2018]-
Series:Tax management portfolios ; 648-2nd.
Subjects:
Tax shelters > United States.
Tax accounting > United States.
Online Access:
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Physical Description:1 online resource.
Format: Electronic Website
Description
Summary:
" ... provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules. The reportable transaction taxpayer compliance rules under Reg. [section] 1.6011-4, as well as the associated penalties for noncompliance, are discussed in detail. Material advisor compliance rules under [section] 6111 and [section] 6112, as well as associated penalties, are addressed. Finally, the Portfolio addresses record retention and requirements for reporting of uncertain tax positions."
Call Number:KF6289.A1 T35 no. 648-2nd (INTERNET)
Publication Frequency:Updated irregularly
Bibliography Note:Includes bibliographical references.
Related Materials:Merger of: Reportable transactions, and: Tax shelters.