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  • IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
    IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine ... an effort to raise revenue as part of the health care reform legislation.1 The law provides for strict ...

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    • Authors: Samuel A Mitchell
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • T3: Taxing Times Tidbits
    The tax is four percent of premiums paid for direct insurance of U.S. property/casualty risks or one ... outside auditors’ workpapers probably will be the primary focus of FIN 48 workpaper disputes. As of now ...

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    • Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Biruta P Kelly
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy