Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of Commercial Tax Return Preparers, and Tax Form Simplification Efforts: Hearing Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-fifth Congress, Second Session, March 22, 1978
United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee
U.S. Government Printing Office, 1978 - 192 páginas
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accountants accuracy additional administration adviser allow amount answer asked assistance assistors Association audit average basis calls carryover changes claim Committee completed computed concerned Congress consider continue Coordinator correct counselors deal deductions discuss District effect effort elderly employee error evaluation example expenses Federal filing period groups hearing improve income tax increase indicate individual instructions interest Internal Revenue Service IRS personnel issue knowledge Kurtz less limited Lowe March Member million operation overall PENALTY percent person practicing practitioners present problems procedures QUALITY question received recommendations refund regarding RELATED relationship Representatives responses retirement return preparers REVIEW ROSENTHAL rules satisfactory satisfied Schedule season simplify standard statement subcommittee suggest survey TABLE tax forms tax return Tax-Aide TAXPAYER SERVICE technical telephone tion VITA volunteer
Página 185 - For purposes of paragraph (3) , an organization described in paragraph (2) shall be deemed to include an organization described in section 501 (c) (4), (5), or (6) which would be described in paragraph (2) if it were an organization described in section 501 (c) (3) . " (b) CONTINUATION OF PRIVATE FOUNDATION STATUS.
Página 122 - For purposes of the preceding sentence, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of that return or claim for refund. A person shall not be a "tax preparer" merely because the person— (1) Furnishes typing, reproducing, or other mechanical assistance.
Página 62 - Chairman Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representatives Washington, DC 20515 Dear Mr.
Página 185 - If such taxpayer does not make such an election, paragraph (1) or (2) (whichever paragraph is applicable without regard to this paragraph) shall apply to such excess credit, except that if neither paragraph (1) nor (2) is applicable (without regard to this paragraph), paragraph (1) shall apply unless the taxpayer elects (in such manner as the Secretary shall prescribe) within 90 days after the date of the enactment of the Tax Reduction Act of 1975 to have the provisions of paragraph (2) apply.
Página 185 - ... (C) For taxable years ending after the last day of such suspension period, 50 percent of so much of the liability for tax for the taxable year as exceeds $25,000. In applying subparagraph (C) to a taxable year beginning on or before the last day of such suspension period and ending after the last day of such suspension period, the percent referred to in such subparagraph shall be the sum of 25 percent plus the percent which bears the same ratio to 25 percent as the number of days in such year...
Página 185 - ... for a prior taxable year to which such unused credit may be carried. In the case of an unused credit for an unused credit year ending before January 1, 1971, which is an investment credit carryover to a taxable year beginning after December 31, 1970 (determined without regard to this sentence), this paragraph shall be applied by substituting "10 taxable years...
Página 185 - 12 taxable years" for "9 taxable years" in the preceding sentence, and (D) by carrying such an investment credit carryover to a later taxable year (than the taxable year to which it would, but for this subparagraph, be carried) to which it may be carried if, because of the amendments made by section...
Página 121 - ... by the American Bar Association, the American Institute of Certified Public Accountants and the National Society of Public Accountants...
Página 123 - income tax return preparer' merely because such person — "(i) furnishes typing, reproducing, or other mechanical assistance, "(ii) prepares a return or claim for refund of the employer (or of an officer or employee of the employer) by whom he is regularly and continuously employed...