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Current developments in measuring business income for tax purposes : Corporate Management Tax Conference 1987.

Author: Canadian Tax Foundation.
Publisher: [Toronto] : Canadian Tax Foundation, 1987.
Edition/Format:   Print book : Conference publication : EnglishView all editions and formats
Summary:
Printed papers of the 1987 Corporate Management Tax Conference, the 24th of this series of meetings organized primarily to discuss a wide range of income tax topics pertaining to the measurement of business income. Contains among others: The new Stop-Loss Rules by Strain, W.J. ; The January 15, 1987 Draft Amendments relating to the Acquisition of Gains and Losses by Dean, J.I; Tax treatment of intercorporate  Read more...
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Genre/Form: Conference papers and proceedings
Toronto (1987)
Congresses
Congrès
Material Type: Conference publication
Document Type: Book
All Authors / Contributors: Canadian Tax Foundation.
ISBN: 088808031X 9780888080318
OCLC Number: 22626157
Description: 1 volume (various pagings) ; 24 cm

Abstract:

Printed papers of the 1987 Corporate Management Tax Conference, the 24th of this series of meetings organized primarily to discuss a wide range of income tax topics pertaining to the measurement of business income. Contains among others: The new Stop-Loss Rules by Strain, W.J. ; The January 15, 1987 Draft Amendments relating to the Acquisition of Gains and Losses by Dean, J.I; Tax treatment of intercorporate dividends, grandfathering provisions, and the use of the press releases by K.T. Pullen and Kellough, J.J.; Deductibility of reserves: contractors, maintenance contracts, captive insurance arrangements by Mida, I.J; A potpourri of elements in computing business income by Carr, B.R. and Anderson, W.D.; The current At-Risk Rules by Heakes, E.A.; Tax treatment of interest: Bronfman Trust and the June 2, 1987 release by Couzin, R., Daman, J.R., M. Hiltz and W.R. Lawlor.

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