Join our mailing list!
(Your shopping cart is empty)
Diane Publishing Books
Appraised Values on Tax Returns: Burdens on Taxpayers Could Be Reduced and Selected Practices Improved
James R. White (au)
Misstated appraisals used to support tax returns have long caused concern. In 2006, Congress adopted the Pension Protection Act, which changed the criterion for when appraisals are considered to be substantially misstated and created a penalty for improper appraiser practices and qualifications for appraisers with respect to noncash charitable deductions. The Tax Technical Corrections Act of 2007 extended the penalty for misstated appraisals to estate and gift taxes. This report (1) describes the extent to which individual, estate, and gift tax returns are likely to involve an appraiser and the extent to which IRS audits them; (2) describes how IRS selects returns likely to involve appraisals for compliance examinations, and assess whether the current appraisal threshold is useful; and (3) assesses IRS procedures for ensuring that its appraisal experts are qualified. Tables and figures. This is a print on demand report.
Order of Christian Funerals: The Roman Ritual: Study Edition (rev. ed.)
Illustrated Jewish Bible for Children
Arizona Wetlands & Waterfowl
Anti-Depressant Survival Program: How to Beat the Side Effects & Enhance the Benefits of Your Medication
In the Combat Zone: Special Forces Since 1945
Share your knowledge of this product with other customers...
Be the first to write a review
Diane Publishing Co
PO Box 617
Darby, PA 19023-0617
Become an Affiliate
Send Us Feedback
Copyright ï¿½ 2004 Diane Publishing Company. All Rights Reserved.