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GAO Reports by subject "Income taxes"

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Date Report No. Title
Date Sept. 23, 1987 Report No. GGD-87-109 Title

Tax Administration: Replacement of Service Center Computers Provides Lessons for the Future

United States General Accounting Office GAO September 1987 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Replacement of Service Center Computers Provides Lessons for the Future RELEASED RESTjICTFD ....---i. be -e.ide.asd oa;tside tihe General ot A(pCoU;Cln,) t ,fhicaffF (:.p::t;+,:*; 0a;it o pe cific t:hC s an'prova] by ...
Date Sept. 18, 1987 Report No. HRD-87-52 Title

Social Security: More Must Be Done To Credit Earnings to Individuals' Accounts

September 1987 SOCIAL SECURITY More Must Be Done to Credit Eamings to Individuals’ Accounts . . . ‘ .I) rni , . . . ‘ .,I. .. _ . 8 Human Resources Division B-22667 1 September 18, 1987 The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate This report discusses a longstandi...
Date Sept. 15, 1987 Report No. HRD-87-60 Title

Welfare and Taxes: Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa

United States General Accounting Office GAO September 1987 - Report to the Acting Chairman, Subcommittee on Public Assistance and Unemployment Compensation, Committee on Ways and Means, House of Representatives WELFARE AND TAXES Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa 03s943 3AO/HFD-87430 I ? 908- General Accounting Off’ ice Human Resources Division ...
Date Sept. 11, 1987 Report No. GGD-87-118FS Title

IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners

_ , 1 rUnited States General Accounting Office Subcommittee on Commerce, Consumer and Monetary Affairs, Committee on Government Operations, House of Representatives (GCAO Fact Sheet for the Chairman, September 1987 IRS/TREASURY Tax Withholding Systems Used by U.S. Tax Treaty Partners RELEASED RESTRICTED--TNot to bo released outside the General Accounting Office except on the basis of specific appr...
Date June 22, 1987 Report No. T-GGD-87-20 Title

Tax Policy and Administration: Tax-Exempt Organizations and the Unrelated Business Income Tax

United States Gen&aJ Accounting OlXlce 1.3 34 2L ’ GAO For Relcaaa on Delivery Expected at 12 noon, EDT June 22, 1987 Testimony Tax-Exqmpt Business Organizations ‘ Income Tax and the Unrelated Statement of Jennie S. Stathis, General Government Before the Subcommittee Committee Associate Division Director House of on Oversight on Ways and Means Representatives lllllllII llllll 133426 GAO/T-GGD-...
Date June 3, 1987 Report No. GGD-87-77FS Title

Tax Policy: Selected Tax Provisions Affecting the Hard Minerals Mining and Timber Industries

GAO June 1987 Fact Sheet for the Honorable . , John Melcher, U&ted States Se&e TAX POLICY SelectedTax Provisions Affecting the Hard Minerals Mining and Timber Industries GAO United States General Accounting Office Washington, D.C. 20.4411 General Governtnettt Divisiott B-226646 June 3,1987 The Honorable United States Dear Senator John Melcher Senate Melcher: you asked us to review how the proposed...
Date May 22, 1987 Report No. GGD-87-80BR Title

Federal Retirement: Nondiscrimination Rules for Thrift Savings Plan

United states General Accounting Ofbe /sxYq Briefing Report t6 thk Chairman, Committee on Post Office and Civil Service,House of Representatives ----.- ’ ’ kay 1987 FEDERAL RETIREMENT Nondiscrimination Rules for Thrift Savings Plan 133092 : . . . I - ___~ GAO United States General Accounting Office Washington, DC 20548 General Government Division B-226547 May22,1987 The Honorable William D. Fo...
Date April 23, 1987 Report No. T-GGD-87-9 Title

Tax Policy and Administration: IRS' Fiscal Year 1988 Budget Request

United Sfates General Accounting Of&e )327L1 ~GAO Testimony For Release on Deliver Expected a x 1O:OO a.m. EST Thursday April 23, 1987 IRS' Fiscal Year 1988 Budget Request Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Oversight Committee on Ways'and' Means House of Representatives llllll llllllllll 132761 GAO/T-GGD-87-9 Mr. Chairman We ar...
Date March 30, 1987 Report No. GGD-87-52BR Title

Tax Administration: Administration of the Bad Check Penalty

_ i I 1’ United States General Accounting Office 5 GAO March 1987 Briefing Report to the Chairman and Vice Chairman, Joint Committee on Taxation, Congress of the United States LMl32696 . , lllllllnill~lillulllli\l~lllnllll TAX ADMINISTRATION, Administration of the Bad Check Penalty RELEASED GAO . United States General Accounting Office Washington, D.C. 20548 General B-226437 Government Division ...
Date March 17, 1987 Report No. T-GGD-87-4 Title

Tax Policy and Administration: The Merits of Establishing a Business Information Returns Program

United States General Accounting ORice GAO Testimony r For Release on Delivery Expected at EST 9:30 a.m. Tuesday March 17, 1987 The Merits Information of Establishing Returns Program a Business r Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representative...
Date Feb. 27, 1987 Report No. GGD-87-40BR Title

Tax Policy: Competition Between Taxable Businesses and Tax-Exempt Organizations

Uniied States Gtheraf Accounting Office Briefing Report to the Joint Committee on Taxation, U.S. Congress LMl32345 lllllllllllllllllllllllllll Jbruary 1987 TAX POLICY Competition Between Taxable Businesses and Tax-Exempt Organizations RELEASED . -x 3 A0 , United States General Accounting Office Washington, D.C. 20548 General Government Division B-217690 February 27, 1987 The Honorable Dan Rostenko...
Date Feb. 6, 1987 Report No. T-IMTEC-87-1 Title

Tax Policy and Administration: Computer Support for Tax Processing Needs Continuing IRS Attention

United States General Accounting Office 1T 2 109 Testimony For Release Expected at ?O:OO a.m. EST 6, 1987 Computer Processing Attention Support Needs for Tax Continuing IRS PrBday February of Director James R. Watts, Associate Information Management and Technology Division Statement Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives GAO/T-IMTEC-87-1 1 . M r. ...
Date Dec. 12, 1986 Report No. GGD-87-14 Title

Tax Administration: IRS Can Improve Its Collection Procedures for Taxpayers Living Overseas

. . . United States’ Geheral Accountfng Office Report to the Commissioner of Internal Revenue December 1986 TAX ADMINISTRATION IRS Can Improve Its Collection Procedures for Taxpayers Living Overseas GAO/GGD-87-14 GAO United States General Accounting Washington, D.C. Office 20648 General B-223909 Government Division December 12,1986 The Honorable Lawrence B. Gibbs Commissioner of Internal Revenue...
Date Sept. 30, 1986 Report No. GGD-86-119 Title

Tax Administration: Tip Income Reporting Can Be Increased

United States General Accounting Office GAO September 1986 Report to the Honorable David Pryor United States Senate LM131319 r, ADMINISTRATION Tip Income Reporting Cm Be Increased got to mSmloTED--- beonreleased outside the GenemJ &coa&g off&?@ except the basis of SpeCifiC approvd by the Office of Congressional RBlation8. GAO,‘ GGD-86-119 GAO United States General Accounting Office Washington, D...
Date Aug. 11, 1986 Report No. GGD-86-126BR Title

Tax Policy: Economic Effects of Selected Current Tax Provisions on Agriculture

.. . United States General Accounting Office I GAO August 1986 Briefing Report to the Honorable Bill Bradley, United States Senate TAX POLICY Economic Effwts of Selected Current Tax Provisions on Agriculture GAO,‘GGD-86-126BR ox 777 . . GAO lrnited States General Accounting Office Washington, D.C. 20548 -___ Generzd Government Divx3lon B-220507 August 11, 1986 Bill Bradley Senate Bradley: The ho...
Date June 18, 1986 Report No. GGD-86-89FS Title

Tax Administration: Timeliness and Accuracy of IRS' Telephone Assistance on Tax Questions

United States General”Accotinting OfTice ‘ GAO June 1986 Fact Sheet for the Chairman, Subcommittee on Oversight, House Committee on Ways and Means LM130466 IllllllllI1llllllllllllllllll TAX ADMINISTRATION Timeliness and Accuracy of IRS’ TelephoneAssistance on Tax Questions RESTRICTED-- Mot to be released outside the Genera Accounting Office except QB the basis of specifio approval by the Off...
Date April 29, 1986 Report No. 129740 Title

Tax Policy and Administration: IRS' Information Returns Matching Program

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m., EDT Tuesday, April 29, 1986 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON COMMERCE,CONSUMER AND MONETARYAFFAIRS, COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES ON IRS' INFORMATION RETURNS MATCHING PROGRAM llllllll...
Date March 27, 1986 Report No. IMTEC-86-10 Title

Computer Security: Contingency Plans and Risk Analyses Needed for IRS Computer Centers

United States General Accounting Office GAO' Narch 1986 339co Report to the Commissioner of Internal Revenue COMPUTER SECURITY Contingency Plans and Risk Analyses Needed for IRS Computer Centers GAO/lMTFK-86-10 034qnpv 43Y GAO United States General Accounting Office Washington, D.C. 20548 Information Technology B-221001 Management Divisian and March 27, 1986 The Honorable Roscoe L. Egger, Jr. Comm...
Date March 4, 1986 Report No. 129212 Title

Tax Policy and Administration: IRS Service Center Operations

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m., EST Tuesday, March 4, 1986 STATEMENT OF JOBNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT CON.MIlTEE ON WAYS AND NEANS EJOUSEOF REPRESENTATIVES ON IRS SERVICE CENTER OPERATIONS" .--- 129212 . I Mr. Chairman We are and Members of the ...
Date Feb. 21, 1986 Report No. GGD-86-20 Title

Tax Policy and Administration: Protecting Tax Revenue When Businesses File for Bankruptcy

United States General Accounting Office GAO February 1986 Report to the Joint Committee on Taxation Congress of the United States TAX ADMINISTRATION Protecting Tax Revenue When BusinessesFile for Bankruptcy ;AO,‘GGD-86-20 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-220893 February 21, 1986 The Honorable Bob Packwood Chairman, Joint Committee o...
Date Jan. 17, 1986 Report No. GGD-86-34 Title

Tax Policy: Congress Should Further Restrict Use of the Completed Contract Method

United GA!! States General Accounting Office 33qCd Report to the Honorable Lawton Chiles United States Senate January 1986 TAX POLICY CongressShould Further Restrict Use of the Completed Contract Method 693YBgl GAO/GGD-86-34 GA6 united Genera.lAccountingOffice Wa.shingimn, D.C. 20648 General F&221074 states Government Division January 17,1986 The Honorable Lawton Chiles United States Senate Dear S...
Date Dec. 12, 1985 Report No. GGD-86-31FS Title

Tax Policy: Information on the Stock and Mutual Segments of the Life Insurance Industry

United GAO December 1985 Cm Fact Sheet to the Chairman Subcommittee on Health House Committee on Ways and Means States General Accounting Office TAX FQ!LICY Information on the Stock and Mutual Segmentsof the Lif!z Insmnce Industry 3 UNITED Sims GENERAL ACCOUNTING Omcr WASHINGTON, D.C. WQU December 12, 1985 B-220675 The Honorable Fortney "Pete" Stark Subcommittee on Health Chairman, Committee on Wa...
Date Nov. 1, 1985 Report No. GGD-86-22FS Title

IRS/Treasury: Information on Selected Tax Treaties and Information Agreements

United States General Accounting Office GAO Fact Sheet to the Chairman of the Subcommittee on Oversight, House Committee on Ways and Means November 1985 IRS/TREASURY Information on Selected Tax Treaties and Information Ag reernents 3 / jzY3S’~ GAWGGi3-8622~s 6337acC UNITED STATESGENERAL ACCOUNTING OFFICE WASHINGTON, DC. - November QOVERNMW DwI8loN 1, 1985 B-220922 The Honorable J. J. Pickle Chai...
Date Oct. 1, 1985 Report No. 128019 Title

Tax Policy and Administration: The Taxation of the Property/Casualty Insurance Industry

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. Tuesday, October 1, 1985 STATEMENT OF WILLIAM 3. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE COMMITTEE ON FINANCE UNITED STATES SENATE ON THE TAXATION OF THE PROPERTY/CASUALTY INSURANCE INDUSTRY ~lll~lllllll 128019 .. 033327 _(,, ; .:jy; ” -.< ‘. ^. j,, Mr. Chairman We are...
Date July 10, 1985 Report No. RCED-85-112 Title

Housing: Impact of Federal Tax Provisions on Resyndication of Federally Assisted Rental Housing

~United States Senate Impact Of Federal Tax Provisions On Resyndication of Federally Assisted i Rental Housing The sale of used rental properties to new groups of investors (resyndication) has become an increasingly popular way of obtaining investment in low-income rental housing administered by the Department of Housing and Urban Development (HUD). This report provides information on the tax ince...
Date July 8, 1985 Report No. GGD-85-64 Title

Tax Policy and Administration: IRS' Examination Selection System for Exempt Organizations' Unrelated Business Income

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. M amcma OOVERNMCNT DIVISION L 8 JUt 1985 B-217690 Mr. S. Allen Winborne Assistant Commissioner for Employee Plans and Exempt Organizations Internal Revenue Service Dear Mr. Winborne: Selection IRS' Examination For Exempt Organizations' Income (GAO/GGD-85-64) System Unrelated Business Subject: 4 We analyzed IRS' current examination selection ...
Date May 17, 1985 Report No. 126954 Title

Tax Policy and Administration: The Taxation of the Property/Casualty Insurance Industry

., . UNITED STATES GENERAL ACCOUNTING OFFICE Washington, D. C. FOR RELEASE MAY 17, STATEMENT FOR THE RECORD BY THE DIRECTOR, GENERAL GOVERNMENTDIVISION U.S. GENERAL ACCOUNTING OFFICE SUBMITTED TO THE SUBCOMMITTEE'ON ECONOMIC STABILIZATION . ., COMMITTEE ON BANKING, FINANCE AND URBAN AFFAIRS UNITED STATES HOUSE OF REPRESENTATIVES ON THE TAXATION OF THE PROPERTY/CASUALTY INSURANCE INDUSTRY 1985 1269...
Date April 11, 1985 Report No. GGD-85-46 Title

Tax Policy and Administration: State Income Taxation of Nonresident Railroad Employees

UNITED STATES’CENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 OLNllML OOVDINMCNT DlvtmoN B-217850 The Honorable United States The Honorable United States Subject:', Daniel J. Evans Senate Slade Gorton Senate APRIL 11,1988 State Income Taxation of Nonresident Um%ailroad Employees',(GAO/GGD-85-46) ,1 *,. met from your offices On September 27, 1984, representatives with members of my staff to disc...
Date March 25, 1985 Report No. GGD-85-10 Title

Tax Policy and Administration: Congress Should Consider Changing Federal Income Taxation of the Property/Casualty Insurance Industry

Studies tax revenue done by the would hand, Assoclatlon from lndlcate ellminatlon that of "o slgniflcant the PAL account. would in - OBSERVATIONS APPROPRIATE ON THE % result elimination TAX TREATMENT COSTS On the likely other result of the PAL deduction and distortions insurers. OF FUTURE by Emil in substantial between to weigh stock these and disruptions mutual facts. CONCLUSION M. Sunley competi...
Date Aug. 2, 1984 Report No. 124937 Title

Tax Policy and Administration: Use and Effectiveness of the Research and Experimentation Tax Credit

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON D.C. 20548 FOR RELEASE ON DELIVERY Expected at lo:00 A.M. EDT Thursday, August 2, 1984 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION . BEFORE THE SUBCOMMITTEE ON OVERSIGHT COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ON THE 'USE AND EFFECTIVENESS OF THE RESEARCH AND EXPERIMENTATION TAX CREDIT Mr. Chair...
Date Feb. 28, 1984 Report No. 123384 Title

Tax Policy and Administration: Federal Government Efforts To Prevent Tax Treaty Abuses

13-A3g UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, DC FOR RELEASE ON DELIVERY EXPECTED ON WEDNESDAY, FEBRUARY 1, 1984 STATEMENT OF DENNIS J. DUQUETTE ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION BEFORE THE HOUSE SUBCOMMITTEE ON ADMINISTRATIVE LAW AND GOVERNMENTAL RELATIONS COMMITTEE ON THE JUDICIARY ON COMMENTS ON H.R. 3115 Mr. Chairman and members of the Subcommittee: We are pleased...
Date Oct. 26, 1983 Report No. GGD-84-11 Title

Tax Policy and Administration: Followup of Guam's Administration of Its Income Tax Program

Report To The Governor Of Guam Followup Of Guam’ Administration s Of Its Income Tax Program In 1979, GAO first reported on how effectively Guam enforced its territorial income tax and concluded that problems in administering the income tax program were resulting in millions of dollars of lost revenue. Although improvements have been made since the 1979 review, problems continue to exist which ar...
Date Oct. 17, 1983 Report No. RCED-84-59 Title

Energy: Financial Situation of the Great Plains Coal Gasification Project

UNITED STATES GENERAL WASHINGTON, ACCOUNTING D.C. 20!%8 OFFICE nESOlJACE5, COMMUNITY. AN0 ECONOMIC DEVELOPMENT DIVISION B-207876 OCTOBER 17, 1983 The Honorable Byron L. Dorgan House of Representatives Dear M r. Dorgan: Subject: F inancial Situation of the G reat Plains Gasification Project (GAO/RCED-84-59). Coal .. Your letter of October 3, 1983, requested that we answer four questions concerning ...
Date Sept. 9, 1983 Report No. GGD-83-106 Title

Financial Management: Information Regarding the Effect of Applying the Representative Tax System to the General Revenue Sharing, Medicaid, and Vocational Education Programs

1223~ 3z j .“’ l.- BY THE U.S.GENERAL ACCOUNTING OFFICE . * Report To The Honorable United States Senate Lloyd Bentsen Information Regarding The Effect Of Applying The Representative Tax System To The General Revenue Sharing, Medicaid, And Vocational Education Programs The Representative Tax System (RTS) is a statistical indicator of States’ potential ability to raise tax revenues for the su...
Date May 10, 1983 Report No. 121314 Title

Tax Policy and Administration: Taxation of the U.S. Life Insurance Industry

. 0. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at lo:30 A.M. EDT Tuesday, May 10, 1983 STATEMENT OF ARTHUR J. CORAZZINI DEPUTY DIRECTOR, PROGRAMANALYSIS DIVISION BEFORE THE SUBCOMMITTEE ON SELECT REVENUE MEASURES OF THE HOUSE NAYS AND MEANS COMMITTEE ON TAXATION OF TkE',U. S. LIFE INSURANCE INDUSTRY Mr. Chairman We are some facets report Life be and Memb...
Date Dec. 2, 1982 Report No. RCED-83-1 Title

Energy: Possibility of Improper Geothermal Energy Tax Credit Claims

UNITED STATES GENERAL WASHINGTON, ACCOUNTING D.C. 20548 OFFICE Resources, COMMUNITY DEVELOPMENT AND ECONOMIC DIVISION B-208806 DECEMBER 2,182 The Honorable Roscoe L. Eqqer, Jr. Commissioner of Internal Revenue F Department Ok the Treasury Dear Kr. Egger: Possibility Tax Credit of Improper Geothermal Claims (GAO/RCED-83-1) Energy Subject: The General Accounting Office has for some time been conAs p...
Date Sept. 23, 1982 Report No. AFMD-82-104 Title

Financial Management: Review of the Disabled American Veterans National Headquarters' Financial Statements for the Year Ended December 31, 1981

BY THECOMPTROLLERGENERAL l/95/3 Report To The Congress OF THEUNITEDSTATES Review Of The Disabled American Veterans National Headquarters’ Financial Statements For The Year Ended December 31, 1981 GAO reviewed the report on the audit of the Disabled American Veterans (DAV) National Headquarters’ 1981 financial statements and the work of DAV’s independent certified public accountant. GAO found...
Date July 23, 1982 Report No. GGD-82-34 Title

Tax Policy and Administration: Further Research Into Noncompliance Is Needed To Reduce Growing Tax Losses

BY THE COMPTROLLER GENERAL Report ToThe Congress OF THE UNITEDSTATES Further Research Into Noncompliance Is Needed To Reduce Growing Tax Losses The Federal Government IS losing billrons of dollars in tax revenues annually because individuals are not complying with the laws. IRS has several programs for deterring noncompliance but has relied mainly on the process of examining tax returns as a stimu...
Date July 1, 1982 Report No. GGD-82-38 Title

Tax Policy and Administration: Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving

1 , =7235&7 iY THE COMPTROLLER GENERAL Report To The Chairman, House Committee On Ways And Means OF THE UNITEDSTATES Key Issues Affecting Of Multijurisdictional Need Resolving In recent years, the number of multijurisdictional-multistate and multinationakorporations and the related amounts of State tax revenue have grown significantly.States’ current practice of using widely varying rules to det...
Date May 18, 1982 Report No. 118387 Title

Tax Policy and Administration: House Bill 6300, the Tax Compliance Act of 1982

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EDT TUESDAY, MAY 18, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, GENERAL GOVERNMENT DIVISION BEFORE THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ON HOUSE BILL THE TAX COMPLIANCE Mr. Chairman We are deliberations Our testimony from conducting and Members pleased on H.R. is ...
Date April 14, 1982 Report No. PAD-82-33 Title

Government Operations: Modified Coinsurance and Its Use by Some Life Insurance Companies To Reduce Taxes

UNITEDSTATESGENERALACCOUNTM OmcE WASHINGTON, D.C. 20543 PROGRAM DIVISION ANALYSIS B-206899 APRIL 14,1982 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation Congress of the United States Dear Mr. Chairman: Modified Insurance Coinsurance Companies and Its Use by Some Life to Reduce Taxes (PAD-82-33) Subject: asked us to analyze On December 23, 1981, your committee the characteristi...
Date March 24, 1982 Report No. 117947 Title

Tax Policy and Administration: Status of the IRS Taxpayer Service Program

UNITED STATES GENEML ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELUSE ON DELIVERY EXPECTED AT 9:30 A.M. EST Wednesday, March 24, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF GOVERNMENT MANAGEMENT COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON THE STATUS OF IRS' Mr. Chairman We are in its inquiry Service's based an...
Date March 18, 1982 Report No. 117880 Title

Tax Policy and Administration: Modified Coinsurance

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 EST Thursday, March 18, 1982 STATEMENT OF MORTON A. MYERS DIRECTOR, PROGRAMANALYSIS DIVISION BEFORE THE SENATE COMMITTEE ON FINANCE ON MODIFIED COINSURANCE Mr. Chairman We are and Members of pleased of of work the Committee: today to discuss work our ongoing work at to be here in the of , the area modi...
Date March 17, 1982 Report No. 117810 Title

Tax Policy and Administration: The Adequacy of IRS' Resources

UNITED STATES GENE% KCUUNTING WASHINGTON, D.C. 20548 OPFICti FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST NEDNESDAY, MARCh 17, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER AND MONETARY AFFAIRS OF THE HOUSE COMMITTEE ON GOVERNMENTOPERATIONS ON THE ADEQUACY OF IRS' RESOURCES Mr. Chairman We are and Members of pleased t...
Date Sept. 17, 1981 Report No. PAD-81-1A Title

Government Operations: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

Report.ToThe c”x>nsress OF THEUNITEDSTATES Billions Of Dollars Are Invoked In Taxation Of The Life Insurance Industry - Some Corrections In The Law Are Need The income of U.S. life insq~&g!Mm is taxed under a special.,A&mptk ol the I+ ternal Revenue Code that was enact& in I@69 and tailomd to the life insurance inmit then existed: in the last m y@am mechanges occurred in thb in-, rm&oA its struc...
Date Sept. 17, 1981 Report No. PAD-81-1 Title

Tax Policy and Administration: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

. * I ’ --116qo2 BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Billions Of Dollars Are Involved In Taxation Of The Life Insurance Industry -- Some Corrections In The Law Are Needed The income of U.S. life insurance companies is taxed under a special subchapter of the Internal Revenue Code that was enacted in 1959 and tailored to the life insurance industry as it then existed...
Date June 8, 1981 Report No. EMD-81-13 Title

Natural Resources: Assessing the Impact of Federal and State Taxes on the Domestic Minerals Industry

I m 1B\/’ THE COMPTROLLER GENERAL OF THE UNITEDSTATES I i 541/6 / Report To The Congress Assessing The Impact Of Federal And State Taxes On The Domestic Minerals Industry Federal and State tax codes contain significant special considerations for the minerals industry. In light of current concerns over budgetary resources and the continued availability of domestic mineral supplies, it is importan...
Date April 24, 1981 Report No. 115031 Title

International Affairs: U.S. Taxation of American Citizens Employed Abroad

UWI[TL~D STATES GENEWU ACCOUNTING OFFICE MASHINGTON, D.C. 20548 For release on delivery expected at 9:30 a.m. Friday, April 24, 1981 STATEMENTOF FRANK C. CONAHAN DIRECTOR, INTERNATIONAL DIVISION U.S. GENERALACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE TAXATION AND DEBT MANAGEMENT ON SENATE FINANCE COMMITTEE ON F .S. TAXATION OF AWZRICAN CITIZENS EMPLOYED ABROAD J Mr. Chairman and members of the Subco...
Date March 17, 1981 Report No. 114748 Title

Tax Policy and Administration: [Issues Affecting State Taxation of Multijurisdictional Corporate Income]

177 56 Speech by William J. Anderson Director, General Government Division before the Tax Executives Institute 31st Annual Mid-Year Conference March 17, 1981 D OF I SSUES AFFECTING STATE TAXATION !ULTIJURISDICTIONAL CORPORATE INCOME] I appreciate this Good afternoon, ladies and gentlemen. opportunity to appear before you today and tell you a little about what GAO has been up to in an area of much ...
Date March 3, 1981 Report No. PAD-81-60 Title

Tax Policy and Administration: The Value-Added Tax--What Else Should We Know About It?

.’ :‘ 1 .I.- .. ,.,_ .2, _.I m? I BY THE COMPTROLLERGENERAL Report To The Congress OF THE UNITEDSTATES The Value-Added Tax-What Else Should We Know About It? The value-added tax (VAT), a sales tax collected at all levels of business, could become a new addition to the Federal tax system. Its proponents maintain that it can raise large amounts of revenue at low rates, is more difficult to evade...