Code Breaker; The § 83 Equation: The Tax Code's Forgotten Paragraph
(eBook)
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Citations
APA Citation, 7th Edition (style guide)
David R. Myrland., & David R. Myrland|AUTHOR. (2014). Code Breaker; The § 83 Equation: The Tax Code's Forgotten Paragraph . BookBaby.
Chicago / Turabian - Author Date Citation, 17th Edition (style guide)David R. Myrland and David R. Myrland|AUTHOR. 2014. Code Breaker; The § 83 Equation: The Tax Code's Forgotten Paragraph. BookBaby.
Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)David R. Myrland and David R. Myrland|AUTHOR. Code Breaker; The § 83 Equation: The Tax Code's Forgotten Paragraph BookBaby, 2014.
MLA Citation, 9th Edition (style guide)David R. Myrland, and David R. Myrland|AUTHOR. Code Breaker; The § 83 Equation: The Tax Code's Forgotten Paragraph BookBaby, 2014.
Note! Citations contain only title, author, edition, publisher, and year published. Citations should be used as a guideline and should be double checked for accuracy. Citation formats are based on standards as of August 2021.
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Grouping Information
Grouped Work ID | 8f14ca93-0067-58b0-a796-6e6f84553a8a-eng |
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Full title | code breaker the 83 equation the tax codes forgotten paragraph |
Author | myrland david r |
Grouping Category | book |
Last Update | 2023-04-13 18:55:36PM |
Last Indexed | 2024-04-27 03:58:47AM |
Book Cover Information
Image Source | hoopla |
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First Loaded | Oct 11, 2022 |
Last Used | Oct 8, 2023 |
Hoopla Extract Information
stdClass Object ( [year] => 2014 [artist] => David R. Myrland [fiction] => [coverImageUrl] => https://cover.hoopladigital.com/vsa_9781483534800_270.jpeg [titleId] => 11736554 [isbn] => 9781483534800 [abridged] => [language] => ENGLISH [profanity] => [title] => Code Breaker; The § 83 Equation [demo] => [segments] => Array ( ) [children] => [artists] => Array ( [0] => stdClass Object ( [name] => David R. Myrland [artistFormal] => Myrland, David R. [relationship] => AUTHOR ) ) [genres] => Array ( [0] => Law [1] => Taxation ) [price] => 1.81 [id] => 11736554 [edited] => [kind] => EBOOK [active] => 1 [upc] => [synopsis] => This manual focuses on Tax Code § 83 which remains unknown to the accounting industry, the legal profession, and IRS personnel. HOWEVER, the courts say that § 83 is universally applicable and fundamentally governing: US Tax Court: "The amount taxable as ordinary income was the lesser of the fair market value of the stock... over the individual's cost of the stock....the language of the section Tax Code § 83 covers the transfer of any property transferred in connection with the performance of services... The legislative history makes clear that Congress was aware that the Statute's coverage extended beyond restricted stock plans for employees." (See Cohn v. Comm'r of IRS, 73 USTC 443, 446 (1979)). Fifth Circuit: "Section 83(a) explains how property received in exchange for services is taxed." (See Montelepre Systemed, Inc. v. Comm'r of IRS, 956 F.2d 496, 498 (CA5 1992)). Second Circuit: "At the heart of this case is I.R.C. § 83 Tax Code § 83, which governs the taxation of property transferred in connection with the performance of services." (See Gudmundsson v. US, 634 F.3d 212 (CA2 2011)). This manual is the first and last word on the meaning and operation of the statute that determines whether Americans owe an income tax on their hard earned pay. When you observe how this interpretation comes together you'll quickly come to understand why the IRS refuses to indulge any and all inquiries as to how Tax Code § 83 operated in any determination of income tax liability. [url] => https://www.hoopladigital.com/title/11736554 [pa] => [subtitle] => The Tax Code's Forgotten Paragraph [publisher] => BookBaby [purchaseModel] => INSTANT )