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Federal Income Tax Developments: 1985, Merlin G. Briner, James W. Childs
Federal Income Tax Developments: 1985, Merlin G. Briner, James W. Childs
Akron Tax Journal
This article discusses the federal income tax developments of 1985, including relevant Supreme Court cases, deductions, legislative and treasury regulations, and income recognition and related topics.
New Exemptions From Withholding Of Federal Income Taxes On Compensation Paid To Nonresident Aliens, Kenneth R. Meyers
New Exemptions From Withholding Of Federal Income Taxes On Compensation Paid To Nonresident Aliens, Kenneth R. Meyers
Vanderbilt Journal of Transnational Law
The exemptions available in the 1984 regulations will benefit nonresident aliens receiving compensation for personal services. The exemptions will allow nonresident aliens to receive more of their compensation while they are in the United States, and, in turn, will enable them to spend more of it in the United States. The exemptions are substantially broader and more generous than the narrow exemptions previously available. If a nonresident alien avails himself of the final payment exemption or the withholding agreement exemption, if he is to receive income from United States and foreign sources from one withholding agent, the required negotiations with …
Over The Back Fence: Tax Shelters And Other Sales Of Federal Income Tax Reductions, Thomas A. Robinson
Over The Back Fence: Tax Shelters And Other Sales Of Federal Income Tax Reductions, Thomas A. Robinson
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