Corporate Business Taxation Monthly articles from February 2006

Corporate Business Taxation Monthly archives from February 2006

Production incentive benefits for tangible personal property.(part 2)
February 1, 2006... In the January issue of CORPORATE BUSINESS TAXATION MONTHLY, we began our analysis of the Code Sec. 199 production incentive provisions impacting tangible personal property by applying Notice 2005-14. In this issue, we turn our attention to the...

Costing issues impact domestic production deduction.
February 1, 2006... A taxpayer claiming Code Sec. 199 domestic production deduction benefits is well advised to develop favorable cost structures applicable to the taxpayer's domestic production gross receipts (DPGR). A taxpayer can obtain these costing benefits...

The Energy Tax Incentive Act of 2005 contains some timely creative thinking.
February 1, 2006... The Energy Tax Incentives Act ("Energy Act") (1) contains some creative concepts despite the firestorm of criticism for some controversial provisions in this massive piece of legislation. Some of this creativity includes the following: *...

Contemporaneous documentation for tangible goods in Canada.
February 1, 2006... On a fundamental level, one can conceptualize two key parts of contemporaneous documentation that could be prepared for tangible goods: a qualitative documentation section and quantitative documentation section. The qualitative...