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Bassi, Nikhil(California State University, Northridge, 2009)
The Code imposes a tax on unrelated business taxable income on organizations described in §401(a) and §501(c). Additionally, some government entities (state colleges and universities) are subject to the unrelated business ...
Sobol, Leslie(California State University, Northridge, 2009)
Mid-sized entities are encouraged by the State's Treasurer's office to issue private activity bonds (PABs) in order to finance construction and retro-fitting of existing property.
Hymers III, Robert L.(California State University, Northridge, 2009)
This article discusses the broad and sweeping effect that IFRS will have on all aspects of the tax lifecycle, including State and Local Taxation (SALT).
Stein, Jacob(California State University, Northridge, 2009)
Asset protection involves structures and techniques that make it more difficult and expensive for a creditor to reach a debtor's assets. The objective is to change the creditor's economic analysis, making the pursuit so ...
Fisk, Sharyn M.; Lee, Heather Kim(California State University, Northridge, 2009)
The new §6676 penalizes taxpayers for denial of certain income tax refund claims filed after May 25, 2007. Section 6676 imposes a new civil penalty equal to 20% of the "excessive amount," unless the refund claim for the ...