Taxation for Decision Makers 2019
Quiz 2: The Tax Practice Environment
The Higher a Firm's Marginal Tax Rate Used for Project
The higher a firm's marginal tax rate used for project evaluation, the greater the net cash flow from the project.
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The business purpose doctrine requires a transaction to have an economic purpose other than one based solely on tax avoidance.
15 The Cumulative Bulletin contains reports of all the committees involved in tax writing as well as statements made on the floor of the House or Senate.
A letter ruling can only be relied on by the taxpayer for whom it is written.
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