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GAO Reports by subject "Tax administration"

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Date Report No. Title
Date May 12, 1986 Report No. 129845 Title

Budget and Spending: The Administration's Fiscal Year 1987 Budget Request for the Internal Revenue Service

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EZPECTED AT 9:OO A.M., MONDAYI MY 12, 1986 EDT STATEWWT OF JOHNNY C. FIEICH, .SENIOR ASSOCIATEDIRKTOR GENERAL GOVBRWlEiNTDIVISION BBFORIETHE SUECONNITTEE ON OVERSIGBT OF THE HOUSE COWWL'TE~ ON WAYS AND @ llZMS HE ADMINXSTRATION'S FISCAL YEAR 1987 BUDGET'REQffEST I+ " INTERNAL REVENUE SERVICE’"" ’II 129845 Mr...
Date March 13, 1986 Report No. GGD-86-53BR Title

Tax Policy: Nonbusiness Interest Deductions

United GA!! ’ States General Accounting Office .1-j.-;1e T +- r , 1 Briefing Report to * the Honorable Bill Frenzel House of Representatives 1 1 1 , March 1986 TAX POLICY NonbusinessInterest Deductions UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C.20540 GLNERAL GOVERNMENT DIVISION March 13, 1986 The Honorable Bill Frenzel House of Representatives Dear Mr. Frenzel: 1985, we briefed a st...
Date Jan. 1, 1986 Report No. 130321 Title

Special Publications: The GAO Review, Volume 21, Issue 2, Spring 1986

The GAO Review (ISSN 001 6-341-l) IS pul)lishc>d quarterly by thv I’ Grncral Acc.ounting S Officr. Washington. (.lilSS postage’ pald at W~lshlngton. IX Postmaster: Srntl address c,hanp to I’ Gtwclral Acmuntlng S Ofhcc, 441 G St N W , Room 4026, Washington, IX IX 3X48. 20548 Srwnd Contents From Our Briefcase U.S. Comptroller General’ Role in Deficit Reduction s Excellence in Government: Tr...
Date Dec. 16, 1985 Report No. 128702 Title

Tax Policy and Administration: IRS Service Center Operations

UNITED STATES GENERAL ACCOUNTING OFFICE WA.SHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9~30 a.m., EST Monday, December 16, 1985 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON'OVERSIGHT COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES '~ IRS SERVICE CENTER OPERATIONS I,& il! HIIlllllll lull 128702 CONTENTS WHAT HAPPENE...
Date Dec. 6, 1985 Report No. GGD-86-21 Title

Tax Policy: Business Energy Investment Credit

, -+. United States General Accounting Office GAO December 1986 Report to the Joint Committee on Taxation, Congress of the United States TAX POLICY Business Energy Investment Credit c GAO,‘GGD~21 c About Our New Look This GAO report was produced using a new design and printing process to help you get the information you need more easily. GAO will phase in this new design during 1985. As we do s...
Date Nov. 1, 1985 Report No. GGD-86-19 Title

Tax Code Amendment: A Change in Foreign-Owned U.S. Corporations' Reporting Requirements

United States General Accounting GAO Office L Report to Congressional Requestors @mmRIm Mat hEmhwsml~auwde w to emchm~ mewmttEn~ WCs@i”.Y d @:PJis i *,I u*Gc oc? B;ulr ;:.:,s. t amamtaof cGon&ruMiir*1L: aa * 1 / November 1986 TAX CODE AMENDMENT .._. A Chmge in ForeignOwned U.S. Corporations’ Reporting Requirements GAO,‘GGIM619 GAO United States General Accounting Office Washington, D.C. 2054...
Date Oct. 16, 1985 Report No. GGD-86-16FS Title

Tax Administration: Information on How the Property/Casualty Insurance Industry Is Taxed

2&d ca- t United States GeneA ~W~unting Oface - 1. Fact Sheet to the Chairman of the Subcommitt’ee on Health, House Committee on Ways and Means : October 1985 TAX ADMINISI’RATION Information on How the I PmperQ6Osualty Insurmce Indwtry Is Taxed l UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. ##41 October 16, 1985 B-220675 The Honorable Fortney "Pete" Stark Chairman, Subcommittee on ...
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 Sept. 30, 1985 Report No. GGD-85-89 Title

Tax Policy and Administration: Information on IRS Service Centers in Austin, Texas and Fresno, California

REPORTBY THEUS. - General Accounting Office Information On IRS Service Centers In Austin,Texas And Fresno, California GAOIGGD-85-89 SEPTEMBER 30,1986 Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gaithersbu rg, Md. 20877 Telephone (202) 275-6241 The first five copies of individual reports are fr...
Date Aug. 2, 1985 Report No. GGD-85-65 Title

Tax Policy and Administration: 1984 Annual Report on Tax Matters

. RIY'ORT BY THEu.S, General Accounting Office 1984 Annual Report On Tax Matters This report, required by 31 U.S C. 719(d), summarizes the results of GAO’s work on tax matters for calendar ‘iear 1984. The report drscusses open recL.)mmendatlons to the Congress from report:; issued during and before calendar year 1984 and leglslatrve action taken on GAO rec.:l:~r~rrnendations durrng calendar ye...
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 June 12, 1985 Report No. GGD-85-26 Title

Tax Policy and Administration: IRS Is Taking Action To Improve the Quality of Its Small Corporation Audits

Ululrrr,STA~GENERALACCdUNTING WASHING-f-ON, D.C, 20548 OFFlCE 314% JUNE 12.1985 a-218919 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Bob Packwood Vice Chairman, Joint Committee Taxation Congress of the United States Subject: on IRS Is Taking Action Its Small Corporaticn To Improve The Quality Audits (GAO/GGD-85-26) Of This report presents the results of our r...
Date May 28, 1985 Report No. GGD-85-21 Title

Tax Policy and Administration: IRS and SSA Can Improve the Verification and Recording of Data Provided by Self-Employed Taxpayers

1 7 +G * -* i BY THEU.S.GENERALACCOUNTING OFFICE Report To The Commissioner Of Intern&l 1 .Revenue And The Commissioner Of Social Security ! IRS And SSA Can Improve The Verification And Recording Of Data Provided By Self-Employed Taxpayers Self-employed workers are required to report Social Security self-employment earnings to the Internal Revenue Service and pay any taxes that are due. IRS forwar...
Date May 10, 1985 Report No. RCED-85-114 Title

Federal Rental Housing Production Incentives: Effect on Rents and Investor Returns

REPORT THEU.S. BY General Accounting Office Federal Rental Housing Production Incentives: Effect $Zh Rents k%6dInvestor Returns ,.” Over the years, the federal government has used tax incentives, mortgage insurance, and direct financing subsidies to encourage the production of rental housing and to assist lower income families in obtaining affordable housing. This report presents information on ...
Date April 19, 1985 Report No. GGD-85-11 Title

Tax Policy and Administration: Administrative Changes Could Strengthen IRS' Claims for Rewards Program

Report To The Commissioner Internal Revenue Of Administrative Changes Could Strengthen IRS’ Claims For Rewards Program According to the internal Revenue Service, billions of dollars in taxes are lost each year due to unreported and underreported legal and illegal income. IRS has various programs for detecting such noncompliance with the tax laws, and its Claims for Rewards Program has proven to ...
Date March 29, 1985 Report No. GGD-85-43 Title

Tax Policy and Administration: Statistical Data on Tax-Exempt Organizations Earning Unrelated Business Income

UNITEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20546 GENERAL GOVERNMENT DIVISION B-217690 MARCH 29,1985 The Honorable Daniel Rostenkowski Committee on Ways Chairman, and Means House of Representatives Dear Mr. Chairman: Statistical Earninq Data Unrelated on Tax-Exempt Orqanizations Business Income (GAO/GGD-85-43) Subject: to the interest expressed by representThis report responds House Comm...
Date Jan. 1, 1985 Report No. 126469 Title

Special Publications: The GAO Review, Volume 20, Issue 1, Winter 1985

- . .. , .__ .. . . -,* , ,* .* Contents Volume 20 Issue 1 I From Our Briefcase Legislative Perspectives on Program Evaluation Help on Writing Speeches VDT Explosion Bar-Code Update Reducing Jet Lag: Tips for Auditors on Travel 4 On Location Fifth Biennial Intergovernmental Audit Forum Conference Association of Government Accountants Meets in Washington, D.C. World Future Society Holds 1984 Confe...
Date Oct. 24, 1984 Report No. NSIAD-85-4 Title

National Defense: Implementation of the Uniformed Services Former Spouses' Protection Act

BY THEU.S.GENERALACCOUNTING OFFICE Report To The Chairman, Subcommittee On Military Personnel And Compensation, Committee On Armed Services, House Of Representatives Implementation Of The Uniformed Former Spouses’ Protection Act Responding to a Supreme Court decision that military retired pay could not be divided as marital community property in divorce cases, the Congress authorized the service...
Date June 27, 1984 Report No. GGD-84-81 Title

Health: Compilation of GAO's Work on Tax-Related Activities During 1983

‘REPORTBY THEu,s, General Accounting Office Compilation Of GAO’s Work On Tax-Related Activities During 1983 This report, required by Publtc Law 95-l 25, summarizes the results of GAO’s work on tax-related actlvltles for 1983 Among other things, the report &cusses open recommendations to the Congress from reports issued during and before 1983 It also discusses recommendations to the Commlssro...
Date June 18, 1984 Report No. GGD-84-15 Title

Tax Policy and Administration: IRS' Administration of the Crude Oil Windfall Profit Tax Act of 1980

BY THE COMF’TROLLERGENERAL Report To The Chairman, Subcommittee On Commerce, Consumer And Monetary Affairs, House Committee On Government Operations OF THE UNITEDSTATES IRS’ Administration Of The Crude Oil Windfall Profit Tax Act Of 1980 Antlclpatlng that the removal of 011price controls would signlflcantly tncrease the 011 Industry’s proflts, the Congress enacted the Crude 011 Wmdfall Profl...
Date May 22, 1984 Report No. GGD-84-21 Title

Tax Policy and Administration: IRS Generally Does a Good Job When Abating Civil Penalties--And Has Made Recent Improvements

BY THE COMPTROLLER GENERAL Report To The Joint Committee On Taxation Congress Of The United States OF THE UNITEDSTATES IRS Generally Does A Good Job When Abating Civil Penalties--And Has Made Recent Improvements The Internal Revenue Servtce (IRS) IS authorrzed to abate (cancel or reduce) CIVII penaltles that It has Imposed on taxpayers when(a)thepenaltres have been Incorrectly assessed or (b) the ...
Date May 16, 1984 Report No. 124179 Title

Tax Policy and Administration: [Taxpayer Noncompliance]

REMARKS OF WILLIAM J. ANDERSON DIRECTOR, GENERAL GOVERNMENT D I V I S I O N UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE WASHINGTON CHAPTER N A T ~ O N A LA S ~ O C IATI ON OF ACCOUNTANTS ON TAXPAYER NONCOMPLIANCE MAY 16, 1984 I would l i k e t o t e l l you what a p l e a s u r e i t is t o s p e a k t o you t h i s e v e n i n g a b o u t I R S ' e f f o r t s t o combat t a x p a y e r no...
Date May 14, 1984 Report No. GGD-84-25 Title

Tax Policy and Administration: Tax Court Can Reduce Growing Case Backlog and Expenses Through Administrative Improvements

Report To The Chief Judge United States Tax Court Tax Court Can Growing Case And Expenses Administrative Reduce Backlog Through Improvements The U S Tax Court IS not keeping up wrth the Increasing number of cases being filed As the backlog grows, both taxpayers and the Internal Revenue ServrLe ,jre waiting longer to have their cases resolved GAO believes the court can better cope with Its pending ...
Date May 9, 1984 Report No. NSIAD-84-41 Title

National Defense: Military and Federal Civilian Disposable Income Comparisons and Extra Pays Received by Military Personnel

r) -t < -* I. ~eyumt sent to: for copies of GAO reports should be U.S. General Accounting OffIce Document Handling and information Servrces facility P.O. Box 6015 Gaithersburg, Md. 20760 Telephone (202) 275-6241 The first five copies of mdwidual reports are free of charge. Additional copies of bound AdditIonal audit reports are $3.25 each. copies of unbound report II.~., letter reports) and most o...
Date April 17, 1984 Report No. 124148 Title

[Social Security: Historical Development and Current Structure, Benefits, and Contributions]

Social Security: Historical Development and Current Structure, Benefits and Contributions Prepared for the Policy Forum on Federal Retirement Sponsored by the Senate Committee on Government Affairs Subcommittee on Civil Service, Post Office, and General Services April 1 7 , 1984 by Lawrence H. Thompson Chief Economist United States General Accounting Office Any views expressed are the authcr's own...
Date April 5, 1984 Report No. GGD-84-13 Title

Tax Policy and Administration: Need To Better Assess Consequences Before Reducing Taxpayer Assistance

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D C 20548 B-212824 To the Speaker President of the of the House of Senate and the Representatives The Congress envisioned that the Internal Revenue Service's (IRS') taxpayer assistance activities would help taxpayers to better meet their responsibilities under the Nation's selfHowever, assessment tax system. in recent years, the administration ha...
Date March 29, 1984 Report No. GGD-84-47 Title

Tax Policy and Administration: Information on Historic Preservation Tax Incentives

Report To The Joint Committee On Taxation Congress Of The United States Information On Historic Preservation Tax Incentives The Congress, through tax incentives included in the Tax Reform Act of 1976, sought to encourage private sector investments in the rehabilitation of historic structures. These tax incentives have proven to be an effective means for stimulating such investments. And, the cost ...
Date March 28, 1984 Report No. NSIAD-84-80 Title

International Affairs: Information on Selected Tax Revenue Losses Due to Diplomatic Exemptions

UNITED STATES GENERAL ACCOUNTVG OFFiCE WASM1MGTON, D.C. 20548 NATIONAL INTLRNARONAL SW~JRITY AtFAIRS AN0 OWOION MARCH 28, 1994 B-272580 The Honorable United States Dear Senator Daniel senate Moynihan: Batrick Moynihan RELEASED Tax Revenue Exemptions Subject: /;nformatiOn on Selected Losses Due to Diplomatic (CAO/WSIAD-84-80) In your letter of July 20, 1983, you requested that we provide an estimat...
Date Jan. 5, 1984 Report No. GGD-84-38 Title

Tax Policy and Administration: Statistical Analysis of the Operations and Activities of Private Foundations

STUDY WE %VF OF Tt-iE ij,S, BY’ General Accounting Office Statistical Analysis Of The Operations And Activities Of Private Foundations The Tax Reform Act of 1969 established a series of rules governing the activities and operations of private foundations. These rules included detailed reporting requirements to provide data for congressional and public oversight. In June 1983, the OversIght Subco...
Date Dec. 28, 1983 Report No. 123420 Title

[Marginal Tax Rates on Earnings of Factor Inputs: Estimates for Five OECD Nations]

P - t i . L.4 j 27437 llllll llllllllllll I 1 l 123420 M R I A TAX RATES ON EARNINGS OF FACTOR INPUTS: A GN L ESTIMATES FOR FIVE OECD NATIONS William 6 . Shear U.S. General Accounting Office George S. To’lley Un i vers it y o f C h i ca go This paper i s i o be presented a t the ASSA Meetings under the Society f o r Government Economists on December Zd, 1983, i n San Francisco. This research was...
Date Dec. 1, 1983 Report No. GGD-84-12 Title

Tax Policy and Administration: Further Improvements Needed in Processing Tax Regulations

BY THE US GENERAL ACCOUNTING OFFICE Report To The Secretary Of The Treasury Further Improvements Needed th Processing Tax Regulations IRS and the Treasury have experienced a backlog of tax regulations for over 15 years and the backlog is increasing. These agencies have responded to the problem by (I) revising the regulatory review process, (2) increasing the number of review positions in Treasury,...
Date Nov. 21, 1983 Report No. GGD-84-14 Title

Tax Policy and Administration: Expediting Tax Deposits Can Increase the Government's Interest Earnings

Report To The Commissioner Of Internal Revenue Expediting Tax Deposits Can Increase The Government’ Interest Earnings s Because of the Congress contlnulng Interest In Improving the cash rnanagernent practices of Federal agencies GAO reviewed Treasury Department and Internal Revenue Service (IRS) procedures for deposmng tax receipts GAO found that, while Treasury and IRS have made slgnlfrcant pro...
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. 18, 1983 Report No. 122612 Title

Energy: Economics of the Great Plains Coal Gasification Project

UNITED STATES GENERAL ACCOUNTING OFFICE Washington, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 10 a.m. Tuesday, October 18, 1983 STATEMENT OF DANIEL C. WHITE ASSOCIATE DIRECTOR, RESOURCES, COMMUNITY, AND ECONOMIC DEVELOPMENT DIVISION BEFORE THE SUBCOMMITTEE ON ENVIRONMENT, ENERGY, AND NATURAL RESOURCES HOUSE GOVERNMENTOPERATIONS COMMITTEE ON ECONOMICS OF THE GREAT PLAINS COAL GASIFICATION PROJ...
Date Sept. 30, 1983 Report No. GGD-83-104 Title

Financial Management: Options for Improving Formulas in the Health Care for Unemployed Workers Program

BY THEU.S.GENERALACCOUNTING OFFICE Report To The Chairman, Subcommittee On Health Committee On Finance United States Senate Options For improving Formulas In The Health Care For Unemployed Workers Program GAO was asked to comment on formulas proposed to distribute Federal aid to States to help finance health care for certain unemployed workers. Specifically, GAO was to determine the adequacy of fo...
Date Sept. 26, 1983 Report No. GGD-83-58 Title

Tax Policy and Administration: Public Information Reporting by Tax-Exempt Private Foundations Needs More Attention by IRS

BY THE COMPTROLLER GENERAL Report To The Chairman, Subcommittee On Commerce, Consumer, and Monetary Affairs, Committee On Government Operations House Of Representatives OF THE UNITEDSTATES Public Information Reporting By Tax-Exempt Private Foundations Needs More Attention By IRS The Internal Revenue Code requires private foundations to make extensive disclosures on their tax returns for tax admini...
Date Sept. 20, 1983 Report No. 122379 Title

Income Security: Retirement Contribution Requirements for New Federal Employees

U.S. GEXERAL ACCOU>TTING OFFICE KASHINGTGX, D.C. 20548 FOR RELEQE CK T)ELiVERY Expected at 1O:OO a.m. Tuesday, September 20, 1983 l . STATEMENT OF C'ZARLES A. BOWSHER COMPTROLLER GENERAL OF THZ UXITED STATES BEFORE THE CCI',!YITTEE ON POST 3FFICE AXD CIVIL HOUSE OF REPRESENTATIVES ON RETIREMENT CCNTRIBUTION REQUIREblENTS FOR NEW FEDERAL EMPLOYEES SZRVICZ Yr . Chairman and Xembers the of the Commit...
Date Sept. 14, 1983 Report No. 122326 Title

Income Security: Retirement Contribution Requirements for New Federal Employees

. . ill ll llll~l~lll 122326 U.S., GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at lo:30 a.m* Wednesday, September 14, 1983 STATEMENT OF CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON &IL SERVICE, POST OFFICE, AND GENERAL SERVICES COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON RETIREMENT CONTRIBUTION REQUIREMEN...
Date Aug. 25, 1983 Report No. GGD-83-63 Title

Tax Policy and Administration: With Better Management Information, IRS Could Further Improve Its Efforts Against Abusive Tax Shelters

I ' REPf?iT 6i'THE US. General Accounting Office With Better Management Information, IRS Could Further improve Its Efforts Against Abusive Tax Shelters Historically, abusive tax shelters have posed a tax administration problem for IRS. The large and ever-increasing number ofabusive tax shelter returns, the inventiveness of promoters in devising new types of shelters, and the administrative burden ...
Date Aug. 24, 1983 Report No. RCED-83-210 Title

Energy: Economics of the Great Plains Coal Gasification Project

u 1 1,, /J ,,I ‘Np,“*’ , . . 1 y,,‘“r,r,l f ,,~~~,,,,,,~*~ a;,“’I(,- Fl!l ,,,I,,118” ,,I,?,,I,#I”’ ,,,, N,, q,,,, @,,p ‘1 yl;“‘l’i” ?!‘:‘I ” ’ I ‘,:I ,,“’U”mlat qELEASED /Wc( BY THE COMPTROLLER GENERAL Report To The Chairman, Subcommittee On Environment, Energy, And Natural Resources, Committee On Government Operations House Of Representatives OF THE U...
Date Aug. 12, 1983 Report No. GGD-83-89 Title

Tax Policy and Administration: Compilation of GAO's Work on Tax Administration Activities During 1982

REP(_)RT THE US. BY . General Accounting Office Compilation Of GAO’ Work On Tax s Administration Activities During 1982 This report, required by Public Law 95-125, summarizes the results of GAO’ work on s tax administration activities for 1982, Among other things, the report discusses open recommendations to the Congress from reports issued during and before 1982, legislative action taken duri...
Date July 25, 1983 Report No. 122044 Title

House Bill 3475: Tax Law Simplification and Improvement Act of 1983

UNITED STATES GENERAL ACCOUNTTNG OFFICE WASHINGTON, D.C. '20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO AM EDT MONDAY, JULY 25, 1983 STATEMENT OF JOHNNY C. FINCH, ASSOCIATE DIRECTOR, GENERAL GOVERNMENTDIVISION BEFORE THE COMMITTEE ON WAYS AND MEANS, HOUSE OF REPRESENTATIVES ON HOUSE BILL TAX LAW SIMPLIFICATION 3415 AND IMPROVEMENT ACT OF 1983 llllI llll 122044 Mr. Chairman We are and Members of ...
Date July 7, 1983 Report No. 121866 Title

International Affairs: Japanese Industrial Policy

. 0 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:30 a.m . JULY 7, 1983 STATEMENT OF ALLAN I. MENDELOWITZ ASSOCIATE DIRECTOR, NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIVISION BEFORE THE SENATE C O M M ITTEE ON BANKING S U B C O M M ITTEEON INTERNATIONAL ECONOMIC AND MONETARYAFFAIRS ON JAPANESE INDUSTRIAL POLICY M r. Chairm an and M embers ...
Date June 30, 1983 Report No. HRD-83-45 Title

Income Security: Self-Employed FY Taxpayers Can Receive an Advantage Compared to Self-Employed Calendar Year Taxpayers at the Social Security Trust Funds' Expense

UNITED STATES'GENERA~ACCOUN~~NG OFFICE WASHINGTON, D.C. 20548 B-204985 June 30, 1983 The Honorable Daniel Rostenkowski Committee on Ways and Means Chairman, House of Representatives Dear Mr. Chairman: Self-employed Fiscal Year Taxpayers Can Receive an Advantage Compared to Self-Employed Calendar Year Taxpayers at the Social Security Trust Funds' Expense (GAO/HRD-83-45) Subject: In May 1981, you re...
Date June 28, 1983 Report No. 121776 Title

Tax Policy and Administration: Operations and Activities of Private Foundations

UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C. 20548 FOR RELEASEON DELIVERY EXPECTEDAT 1O:OO A.M. EDT TUESDAY, JUNE 28, 1983 STATEMENT OF JOHNNYC. FINCH, ASSOCIATE DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE OVERSIGHT ON HOUSECOMMITTEEON WAYS AND MEANS CONCERNING THE OPERATIONSAND ACTIVITIES OF PRIVATE FOUNDATIONS I’ II ll 121776 CONTENTS ----w--w. Page STATEMENTCONCERNING...
Date June 27, 1983 Report No. B-210922.1 Title

Government Operations: Interpretation of P.L. 97-377

Date June 20, 1983 Report No. GGD-83-47 Title

Tax Policy and Administration: Legislative Change Needed To Enable IRS To Assess Taxes Voluntarily Reported by Taxpayers in Bankruptcy

REPORTBY THE Comptroller General OF THE UNITEDSTATES Legislative Change Needed To Enable IRS To Assess Taxes Voluntarily Reported By Taxpayers In Bankruptcy The Bankruptcy Reform Act provides qualified debtors with certain protections from creditors--including IRS. The act restricts IRS’ authority in many cases to assess, collect, or recover a claim against an individual or a business during ban...
Date June 13, 1983 Report No. 121657 Title

Tax Policy and Administration: Taxation of the U.S. Property/Casualty Insurance Industry

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 A.M. EDT Monday, June 13, 1983 STATEMENT OF HARRY S, HAVENS ASSISTANT COMPTROLLER GENERAL FOR PROGRAMEVALUATION BEFORE THE SENATE FINANCE COMMITTEE ON TAXATION OF THE U. S. PROPERTY/CASUALTY INSURANCE INDUSTRY Mr. Chairman and Members of the Committee: We are pleased on tax ance policy industry. income...
Date May 11, 1983 Report No. 121373 Title

Tax Policy and Administration: Internal Revenue Service Efforts To Enforce Tax-Exempt Private Foundation Reporting Requirements

UNITED $'C4'CF:; GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M., EDT WEDNESDAY, MAY 11,1983 STATEMENT OF JOHNNY C. FINCH, ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER, AND MONETARY AFFAIRS COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES ON INTERNAL REVENUE SERVICE EFFORTS TO PRIVATE FOUNDATI...
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...