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On April 8, 2014 the Senate Committee on Finance held a hearing entitled "Protecting Taxpayers from Incompetent and Unethical Return Preparers". This book describes the rules …
The federal government supports infrastructure investment in a variety of ways. However, the most common means of providing a tax subsidy for infrastructure investment, by offering …
Prior to the financial crisis and subsequent recession, the value of tax benefits for charitable contributions and organizations was estimated to be around $100 billion per year. …
This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include the potential federal …
The U.S. Nuclear Regulatory Commission (NRC), created by Congress, began operating in 1975. Its mission is to regulate commercial and institutional uses of nuclear materials, …
U.S. trade obligations derive from international trade agreements, including the General Agreement on Tariffs and Trade (GATT), the other World Trade Organization (WTO) agreements, …
This book provides information on an issue of critical importance to tax administration in this country; the practice of sheltering U.S. earned income in foreign jurisdictions as a …
The Foreign Intelligence Surveillance Act (FISA), 50 U.S.C. § 1801 et seq., as passed in 1978, provided a statutory framework for the use of electronic surveillance in the context …