20,731 research outputs found

    The Parasitoid Complex of Forest Tent Caterpillar, \u3ci\u3eMalacosoma Disstria\u3c/i\u3e (Lepidoptera: Lasiocampidae), in Eastern Wyoming Shelterbelts

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    A parasitoid complex affecting the forest tent caterpillar, Malacosoma disstria, was investigated during 1978-79 in shelterbelts in eastern Wyoming. Egg parasitoids included five species: Ablerus clisiocampae, Ooencyrtus clisiocampae, Telenomus clisiocampae, Tetrastichus sp. 1 and Telenomus sp. Thirteen hymenopterous species and five dipterous species were reared from larvae and pupae of the forest tent caterpillar. The most common 5th-instar larval parasitoids were the tachinid flies, Lespesia archippivora and Archytas lateralis. Of the pupal parasitoids reared, 640/0 were Diptera and 36% were Hymenoptera. Four previously unrecorded parasitoids of M. disstria were reared: Cotesia alalantae, Macrocentrus irridescens, Pimpla sanguinipes erythropus, and Lespesia flavifrons.

    Dispute Resolution with the IRS and Taxpayer Bill of Rights 2

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    This article expands on the meaning of reasonable time and place and examines numerous other rules governing audit examinations: (1) the significance of the taxpayer\u27s last known address; (2) the rules governing representation before the IRS; (3) established channels for resolving difficult tax problems; (4) guidelines for disputing IRS findings; (5) IRS tools for collecting assessments of additional tax; and (6) the appropriateness of litigation in resolving assessment disputes. In addition, the Taxpayer Bill of Rights and the IRS initiatives to expand taxpayer rights are analyzed and explained. Tax practitioners with a working knowledge of these provisions will be better prepared to represent clients receiving that dreaded IRS audit notice

    Tax Treatment of Takeover Costs: Supreme Court Responds to Controversy!

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    This article reviews the position of the IRS along with the reasoning of the courts - including the Supreme Court\u27s 1992 Indopco, Inc. v. Commissioner decision - concerning the tax treatment of costs incurred in a takeover

    Substance Over Form: The Conerstone of Our Tax System or a Lethal Weapon in the IRS\u27s Arsenal?

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    This article reviews the IRS and court usage of the substance over form doctrine to determine its role in the federal tax system. The specific issue addressed is whether the doctrine is the cornerstone of the federal tax system or merely another lethal weapon in the IRS\u27s arsenal. To accomplish this objective, the article focuses on the doctrine\u27s development in Supreme Court cases, and describes the primary ancillary tax principles applied to create and shape the doctrine: arm\u27s-length versus self-dealing, business purpose versus tax avoidance, and step versus independent transaction treatment of a series of interrelated transactions. The issue of whether form or substance generally prevails, and the right of the taxpayer to invoke the doctrine are also addressed

    Criminal Tax Fraud: An Analytical Review

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    Today, there seems to be a lingering impression that tax-evasion is a type of technical crime for bringing to justice those gangsters and racketeers who might otherwise evade all punishment for their acts. Criminal tax enforcement includes a process which has long been characterized by prosecutions of highly visible individuals who have violated only the tax laws, as well as prosecutions for tax crimes of persons also engaged in nontax criminal activity. Indeed, the violation of criminal tax statutes has long been a natural and frequently inevitable handmaiden of the commission of many nontax crimes

    Deductibility of Interest Expense While Owning Tax-Exempt Securities, The

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    A cost-benefit analysis of pathways to work for new and repeat incapacity benefits claimants

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    This latest research forms part of a comprehensive independent evaluation of Pathways to Work. The report is based on a cost-benefit analysis conducted by a consortium of researchers from the Institute for Fiscal Studies, the University of Maryland, Baltimore County and the Policy Studies Institute. It examines whether the financial benefits from Pathways are larger or smaller than its costs and the generalisability of some of the quantitative findings. The estimates of costs and benefits relate to new and repeat incapacity benefits claimants in the seven original Jobcentre Plus districts. The overall findings provide a favourable impression of the financial benefits of the Pathways to Work for new and repeat incapacity benefits claimants, for the Exchequer and hence, for society as a whole
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