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Feeney M: Feeney: The Taxation of
Companies 2019

Feeney: The Taxation of Companies 2019

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 26 Internal Rev 1.441-1.500, Revised as of April 1, 2025

Hart Studies in Commercial and Financial Law

This book explores the best ways for governments to design venture capital investment incentives.

Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely.

Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. 

The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.

Law, Regulation, and Policy Design

Venture Capital Investment and Government Incentives

The untold stories behind New Zealand's tax system through the analysis of the critical junctures in the development of New Zealand tax law and policy. From the 1912 Waihi mining strike to modern asset-stripping rules, from century-old gambling taxes to decades-long debates over the taxation of capital gains, this book reveals the fascinating threads that weave through New Zealand's tax history. Bringing together the insights of judges, policymakers, administrators, and practitioners who have shaped the system, along with inputs from tax academics, this book offers both intimate personal accounts and authoritative outside perspectives on how taxation evolved in Aotearoa and what other countries can learn from it. Why has New Zealand debated a comprehensive capital gains tax for nearly sixty years without implementing one? How did public-private cooperation forge unique policy solutions? How has New Zealand both inspired international tax developments and boldly charted its own course, often diverging from the OECD's tax guidance? These questions and many more are answered through rigorous analysis and compelling storytelling. Whether you are a tax professional, a policy analyst, a tax scholar, a student, or simply curious about the history of taxation, this collection offers invaluable insights into one of the world's most competitive, and yet cohesively consultative, tax systems.

Critical Junctures and Development

New Zealand Tax Law and Policy

This book provides a critical evaluation of existing tax rules through a gendered and human rights-oriented lens.Pursuing a comparative analysis of provisions within tax systems that exhibit explicit and implicit gender bias, the book examines their compatibility with legal principles such as equality and non-discrimination. By applying a normative legal framework grounded in human rights, the book exposes the structural inequalities embedded in tax law, as well as examining the positive obligations of states, and what they can or should do to promote gender justice through fiscal policy. The book then goes on to develop a critical, normative, and doctrinal approach for gender-responsive taxation that, by addressing underlying power imbalances, explores how tax systems can be transformed into tools for advancing substantive gender equality. In so doing, the book offers a fresh, law-centred approach to tax that not only highlights its gender bias but also proposes concrete legal solutions.This book is aimed at academic researchers, postgraduate students, and legal practitioners working in the fields of tax law, gender studies, and human rights.

Bias, Discrimination, and Inequality

Gender and Tax Law

Tradd Street Press

"The Practice and Law of Income Tax and Super Tax" is a comprehensive legal and practical guide to the taxation systems of the early 20th century. Written by WM. Sanders, this work provides an in-depth analysis of the statutes, judicial decisions, and administrative practices governing income and super taxes during a pivotal era of British financial history. The text meticulously outlines the procedures for assessment, the legal requirements for compliance, and the evolving jurisprudence surrounding personal and corporate taxation.The book serves as a vital resource for understanding the complexities of fiscal policy and the legal framework that shaped modern taxation. It covers a wide range of topics, including the specific rules for super tax, deductions, exemptions, and the duties of tax officials. By examining the interplay between law and practice, Sanders offers a detailed snapshot of how tax regulations were interpreted and applied in the period following the First World War.Ideal for legal historians, researchers in public finance, and those interested in the evolution of the British tax system, "The Practice and Law of Income Tax and Super Tax" remains a significant scholarly contribution. It captures the intricacies of a legal landscape undergoing significant transformation, making it a valuable reference for anyone studying the historical development of economic law and state revenue collection.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you may see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Practice and Law of Income Tax and Super Tax

Code of Federal Regulations, Title 26 Internal Rev 2-29, Revised as of April 1, 2025

Irish Audiovisual Production Tax Incentives

"The Modern Law of Rating" is a comprehensive and authoritative legal treatise that provides a thorough examination of the principles and practices governing the assessment and collection of local rates. Authored by E.M. Konstam, a distinguished expert in the field of taxation and valuation, this work serves as an essential reference for legal practitioners, surveyors, and local government officials navigating the complexities of the rating system in the early 20th century.The text meticulously explores the statutory frameworks and judicial precedents that defined property valuation for rating purposes. It covers critical topics such as the determination of rateable value, the classification of various types of property, and the procedural requirements for appeals and assessments. By synthesizing the "Modern Law of Rating" into an organized and accessible format, Konstam offers deep insights into the economic and legal foundations of local finance. This work is not only a practical guide for the historical application of rating law but also a significant scholarly contribution to the development of administrative and tax law. Its enduring clarity and depth make it a foundational resource for anyone studying the evolution of property rights and public taxation in a legal context.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you may see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Modern Law of Rating

Schriften zum Öffentlichen Recht

Die Besinnung auf Prinzipien im Recht und ihre konkrete Realisierung besitzen das Potential, die Akzeptanz von finanzpolitischen Belastungsentscheidungen zu befördern. An schillernden Begriffen wie dem Vorteilsprinzip, welches das Abgabenrecht mitprägt, scheiden sich die Geister. Wann liegt ein Vorteil vor und (wie) lässt er sich quantifizieren? Wer ist zu dessen Bestimmung berufen und wie entfaltet es seine Wirkung im Konkreten? Die Untersuchung leuchtet das Vorteilsprinzip am Beispiel der wiederkehrenden Straßenausbaubeiträge aus: Ausgehend von der Grundlegung im pr. KAG werden finanzverfassungsrechtliche Leitplanken und gleichheitsrechtliche Maßstäbe mit dem Vorteilsprinzip verzahnt. Im Mittelpunkt steht die Frage, unter welchen Voraussetzungen wiederkehrende Beiträge mit diesem vereinbar sind. Gezeigt wird, dass ein eng gefasster, gesetzlich konturierter Sondervorteil erforderlich ist; zu weit gefasste Abrechnungseinheiten und großzügige Typisierungen gefährden die Lastengleichheit.

Dargestellt am Beispiel wiederkehrender Straßenausbaubeiträge

Das abgabenrechtliche Vorteilsprinzip im Steuerstaat

Code of Federal Regulations, Title 26 Internal Rev 1.1401-1.1550, Revised as of April 1, 2025

Pay less to the IRS. Maximize your tax deductions. Home Business Tax Deductions is an indispensable resource for anyone who runs a home-based business or is considering starting one. Whether your operation is brand new or firmly established, this guide shows you how to take full advantage of every deduction the law allows. Home business owners can qualify for a wide array of tax savings, from credits to deductions, and this book lays out exactly how to maximize those opportunities quickly, easily, and legally. Today, understanding the tax rules is more important than ever for home business owners. If you overlook the deductions available to you, you could be leaving money on the table. This book covers important write-offs for start-up and day-to-day expenses, travel, meals, home office expenses, equipment, vehicles, and more. It explains how to keep thorough and accurate records and provides essential guidance to help protect your business from costly audits. With Home Business Tax Deductions, you'll find practical, clearly organized guidance for every major deduction a home-based business can claim. The real-life examples throughout make complex tax concepts easy to understand and apply. For any home business owner, this book is an investment that will pay for itself many times over.

Keep What You Earn

Home Business Tax Deductions

Feeney: The Taxation of Companies 2019

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