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Tax Trends.
- Source :
- Tax Adviser; Mar2014, Vol. 45 Issue 3, p217-220, 4p
- Publication Year :
- 2014
-
Abstract
- The article focuses on U.S. Tax Court judgments on topics including the risk of forfeiture in earnout restriction clauses and the fraudulent intent standard of taxpayers. Information is provided on earnout restrictions in restricted stock agreements, liability for fraud penalties, and fines for inadequate financial recording.
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 45
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 94881321