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Corporate Business Taxation Monthly articles from March 2003
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Corporate Business Taxation Monthly archives from March 2003
The common law exception to cancellation of indebtedness income for purchase money debt.
March 1, 2003... In the current economic environment, more and more taxpayers are restructuring their debt obligations, resulting in the realization of cancellation of debt (COD) income. COD income is includible in taxable income absent qualifying for a...
Distinguishing between independent contractors and employees.(part 1)
March 1, 2003... The Internal Revenue Service has increased its scrutiny of "consultants" for purposes of determining whether a worker is an independent contractor or an employee for federal tax purposes. Individuals who work as consultants are just as...
Implementing the Streamlined Sales and Use Tax Agreement.
March 1, 2003... The Streamlined Sales and Use Tax Agreement (the Agreement) contains specific provisions for implementing general facets of that Agreement. This article examines these implementation provisions, which include the following:
* Seller...