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Your search keyword '"Information returns -- Access control"' showing total 7 results
Start Over Descriptor "Information returns -- Access control" Publisher tax analysts
7 results on '"Information returns -- Access control"'

1. Corporate prefiling agreements will be secret.

Author

Hamilton, Amy

Subjects
Disclosure (Taxation) -- Laws, regulations and rules, Information returns -- Access control, Tax administration and procedure -- Laws, regulations and rules, Internal Revenue Code (I.R.C. 7121)
Abstract

This article concerns the IRS's policy of treating corporate prefiling agreements as IRC section 7121 closing agreements, resulting in their confidentiality.

Published
2000

2. Why the Houghton bill is a bad idea.

Author

Field, Thomas F.

Subjects
Information returns -- Access control
Abstract

Issues related to a bill designed to provide confidentiality to IRS prefiling agreements are examined, focusing on the need to oppose the bill. Topics include the tension between the right for taxpayer privacy and the public's right to know the tax law.

Published
2000

3. Will foreign eyes see your UTPs?

Author

Goulder, Robert

Subjects
Disclosure (Taxation) -- Management, Information returns -- Access control, Company business management
Published
2010

6. Exempts object to JCT's disclosure recommendations.

Author

Wright, C. D.

Subjects
Tax exemption -- Laws, regulations and rules, Nonprofit organizations -- Taxation, Disclosure (Taxation) -- Public opinion, Information returns -- Access control
Abstract

Tax-exempt organizations negatively commented on the Joint Committee on Taxation's study concerning disclosure of information returns filed by those organizations. Disclosure assertedly would place nonprofits at a disadvantage in cases where they compete with for-profit organizations.

Published
2000

7. Houghton pushes nondisclosure bill in waning days of 106th Congress.

Author

Glenn, Heidi

Subjects
Information returns -- Access control, Internal Revenue Code (I.R.C. 6103(b)), Internal Revenue Code (I.R.C. 7121(a))
Abstract

Issues related to Rep Amo Houghton's efforts to pass legislation that would make IRS prefiling agreements confidential are examined. Topics include Houghton's efforts to enlist the bipartisan support of Rep Sander M. Levin, exemptions from disclosure under I.R.C. section 6103(b), amendments to I.R.C. section 7121(a), and the Treasury Department's support of confidentiality for negotiated agreements with taxpayers.

Published
2000

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