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Full-Text Articles in Tax Law

Simple Substantial Economic Effect Regulatory Compliance, David Randall Jenkins Sep 2015

Simple Substantial Economic Effect Regulatory Compliance, David Randall Jenkins

David Randall Jenkins

The Internal Revenue Service considers Section 704(b)’s substantial economic effect regulations among the most complex. This course teaches the Treasury Regulations enable simple compliance through (Per Capita: Balances: Ratios) capital account accounting method truncated transitivity, economic effect equivalence, and substantiality’s conclusive presumption. The partnership special allocations public policy mandate is made clear thereby: encourage going concern productivity while discouraging its abandonment.


Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, David Randall Jenkins Jan 2015

Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, David Randall Jenkins

David Randall Jenkins

Knowing how to structure client career revising strategies by funding business ventures with extant retirement plan assets is an important transaction structuring tool for today’s professional. Enabling both account holder compensation and personal guaranties of enterprise debt appears to be a formidable undertaking in today’s decisional law climate. The key to empowering such client objectives lies in understanding how retirement plan management and investment risk diversification policy compliance, together with properly invoked plan asset rule exceptions, erect Prohibited Transaction Chinese Walls and enable (self-dealing activity: incidental benefit) transitions.


Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins Jan 2015

Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins

David Randall Jenkins

Jenkins applied to the Internal Revenue Service as the responsible party for his firm, Algorithm LLC, to become an IRS authorized e-­‐‑file provider. Prior to its e-­‐‑file provider application response, the agency had approved Algorithm LLC (RDAWB) as a continuing education provider based on Jenkins’ academic credentials. On May 22, 2015, however, the Internal Revenue Service responded to the Algorithm LLC e-­‐‑file provider application by rejecting it. The basis for the rejection was the Federal Bureau of Investigation report on Jenkins’ criminal background.On June 3, 2015, Jenkins filed a timely appeal of the IRS May 22, 2015 rejection of the …


Strictly Liable, David Randall Jenkins Jan 2015

Strictly Liable, David Randall Jenkins

David Randall Jenkins

The Power Point summarizes the Self-Directed IRA Custodian's Five Deadly Sins and Three Punishments for failing to assure Section 4975 impounded management and investment risk diversification policy compliance.


Exhibit A-April 21, 2014 Dol Letter To Modes, David Randall Jenkins Jan 2014

Exhibit A-April 21, 2014 Dol Letter To Modes, David Randall Jenkins

David Randall Jenkins

This exhibit evidences the Obama administration's pressure on the Missouri legislature not to bring its unemployment act into compliance with the FUTA provisions.