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GAO Reports by subject "Tax shelters"

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Date Report No. Title
Date May 12, 2011 Report No. GAO-11-493 Title

Abusive Tax Avoidance Transactions: IRS Needs Better Data to Inform Decisions about Transactions

United States Government Accountability Office GAO May 2011 Report to Congressional Requesters ABUSIVE TAX AVOIDANCE TRANSACTIONS IRS Needs Better Data to Inform Decisions about Transactions GAO-11-493 May 2011 ABUSIVE TAX AVOIDANCE TRANSACTIONS Accountability • Integrity • Reliability IRS Needs Better Data to Inform Decisions about Transactions Highlights of GAO-11-493, a report to congressio...
Date March 30, 2007 Report No. GAO-07-237 Title

Tax Administration: Additional Time Needed to Complete Offshore Tax Evasion Examinations

United States Government Accountability Office GAO March 2007 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION Additional Time Needed to Complete Offshore Tax Evasion Examinations GAO-07-237 March 2007 TAX ADMINISTRATION Highlights Highlights of GAO-07-237, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability Additional Time Needed to Complete Of...
Date Sept. 20, 2006 Report No. GAO-06-1113T Title

Business Tax Reform: Simplification and Increased Uniformity of Taxation Would Yield Benefits

United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, September 20, 2006 Testimony Before the Committee on Finance, U.S. Senate BUSINESS TAX REFORM Simplification and Increased Uniformity of Taxation Would Yield Benefits Statement of David M. Walker Comptroller General of the United States GAO-06-1113T September 20, 2006 BUSINESS TAX REFOR...
Date Feb. 1, 2005 Report No. GAO-05-171 Title

Tax Shelters: Services Provided by External Auditors

United States Government Accountability Office GAO February 2005 Report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate TAX SHELTERS Services Provided by External Auditors GAO-05-171 a February 2005 TAX SHELTERS Highlights Highlights of GAO-05-171, a report to the Ranking Minority Member, Permanent Subco...
Date Feb. 2, 2004 Report No. GAO-04-293 Title

International Taxation: Information on Federal Contractors With Offshore Subsidiaries

United States General Accounting Office GAO February 2004 Report to Congressional Requesters INTERNATIONAL TAXATION Information on Federal Contractors With Offshore Subsidiaries GAO-04-293 a Contents Letter Results in Brief Background Over Half of the 100 Largest Publicly Traded Federal Contractors Report Having a Subsidiary in a Tax Haven Country, Including Some that Report Having a Foreign Sales...
Date Oct. 21, 2003 Report No. GAO-04-104T Title

Internal Revenue Service: Challenges Remain in Combating Abusive Tax Shelters

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, October 21, 2003 Testimony Before the Committee on Finance, U.S. Senate INTERNAL REVENUE SERVICE Challenges Remain in Combating Abusive Tax Shelters Statement of Michael Brostek Director, Tax Issues GAO-04-104T a October 21, 2003 INTERNAL REVENUE SERVICE Challenges Remain in Combating Abusive Ta...
Date May 13, 1994 Report No. GGD-94-139 Title

Tax Policy: Pharmaceutical Industry's Use of the Research Tax Credit

United States General Accounting Office “GAO ’ May 1994 Report to the Chairman, Special Committee on-Aging, U.S. Senate TAX POLICY Pharmaceutical Industry’ Use of the s Reseafch Tax Credit GAOIGGD-94-139 B-256950 May 13, 1994 The Honorable David Pryor Chairman, Special Committee on Aging United States Senate Dear Mr. Chairman: This report is the second part of a response to your request to r...
Date June 22, 1993 Report No. GGD-93-110 Title

Long-Term Care Insurance: Tax Preferences Reduce Costs More for Those in Higher Tax Brackets

.. IJnited States General Accounting Office GAO June 1993 Report to the Chairman, Committee on Energy and Commerce, House of Representatives LONG-TERM CARE INSURANCE Tax Preferences Reduce Costs More for Those in Higher Tax Brackets GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-253549 June 22,1993 The Honorable John D. Dingell Chairman, Committee ...
Date May 10, 1993 Report No. GGD-93-104 Title

Tax Policy and Administration: Improvements for More Effective Tax-Exempt Bond Oversight

m-m IJnit,c?d St,nt,es Ger~eral Acconnt,ing Office GAO Report to the Chairman, Sul>cwnmitt;ee on Human Resources and Intergovernmental Relations, Committee on Government Operations, House of Representatives -Tm-POLICY AND ADMINISTRATION Improvements for More Effective Tax-Exempt Bond Oversight General Government Division B-262264 May lo,1993 The Honorable Edolphus Towns Chairman, Subcommittee on H...
Date Sept. 19, 1992 Report No. GGD-92-111 Title

Tax Policy: 1988 and 1989 Company Effective Tax Rates Higher Than in Prior Years

IJnitwi States Gent?rd Accounting Officio GAO Report to Congressional Requesters TAX POLICY 1988 and 1989 Company Effective Tax Rates Higher Than in Prior Years 147609 GAO United 8tates General Accounting Office Washington, D.C. 20648 General Government Division B-249001 August 19,1992 The Honorable Don J. Pease House of Representatives The Honorable Byron L. Dorgan House of Representatives This r...
Date May 4, 1992 Report No. GGD-92-72BR Title

Pharmaceutical Industry: Tax Benefits of Operating in Puerto Rico

IJnitcd States General Accounting Office __- -- *”,# & i I I GAO M ay lW2 Briefing Report to the Chairman, Special Com m ittee on Aging, ITS Senate PHARMACEUTICAL INDUSTRY Tax Benefits of Operating in Puerto Rico 146616 RESTRICTED--Not to be releasbd outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. RELEASED GAO United States General Acc...
Date April 21, 1992 Report No. GGD-92-79 Title

Tax Administration: IRS Undercover Operations Management Oversight Should Be Strengthened

GAO TAX ADMINISTRATION IRS Undercover Operations Management Oversight Should Be Strengthened 146527 I --GAo/GGr,” X.79 -- .- - .__. .-~_~-~---- -- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-246692 April 21,1992 The Honorable Harry Reid United States Senate The Honorable Richard Bryan United States Senate This report responds to your request t...
Date Oct. 2, 1991 Report No. T-GGD-92-1 Title

Tax Policy: Amortizing Purchased Intangible Assets

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Wednesday October 2, 1991 Testimony Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX POLICY Amortizing Purchased Intangible Assets Statement of Jennie S. Stathis, Director, Tax Policy and Administration General Government Division Issues, GAO/T-GGD-92-01 AMO...
Date Aug. 9, 1991 Report No. GGD-91-88 Title

Tax Policy: Issues and Policy Proposals Regarding Tax Treatment of Intangible Assets

ZJnit,t?d States G~ueral Accounting Office Report to the Joint Committee on Taxation ___-_I- TAX POLICY Issues md Policy Proposals Regarding Tax Treatment of Intangible Assets ---* - -_-__ ll_-_-l_...e.l..--ll_- _l.__.._ _____-_... ..--_--,-- General Government Division B-243782 August 9,1QQl The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chai...
Date April 5, 1990 Report No. T-HRD-90-21 Title

Social Security: Taxing Nonqualified Deferred Compensation

United St++ Geneml Accorurdn- 06~8 /LJ/ Testimony z) $9 I .. lllIIlllllIIIIl 141049 SOCIAL SECURITY: Taxing Nonqualified Compensation For Release on Delivery Expected at 1:3@ p.m. EDT Thursday April 5, 1990 Deferred Statement of Lawrence Assistant Comptroller for Human Resources H. Thompson General Programs Before the Subcommittee on Social Security House Committee on Ways and Means I G?!uYr-HRD-9...
Date March 15, 1990 Report No. HRD-90-82 Title

Social Security: Taxing Nonqualified Deferred Compensation

United States General Accounting Office Report to the Chairman, Subcommittee ’ on Social Security, Committee on Ways and Means, House of Representatives ,. ”” ,,’. T&g N---w Deferred compensatpemation GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-23641 1 March 15, 1990 The Honorable Andrew Jacobs, Jr. Chairman, Subcommittee on Social Security...
Date Jan. 29, 1990 Report No. GGD-90-31 Title

Tax Policy: Tax Treatment of Life Insurance and Annuity Accrued Interest

GAO January 1990 Report to t lw Chai man, Comui t t ee OII Finance, U.S. Senate, and the Chairman, Committee on Ways and Means, House of Representatives TAXPOLICY Tax Treatment of Life Insurance and Annuity Accrued Interest GAO/GGD-90-3 1 General Government Division B-237966 January 29,199O The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkows...
Date Sept. 26, 1989 Report No. HRD-89-105BR Title

Private Pensions: Plan Provisions Differ Between Large and Small Employers

GAO PRIVATE PENSIONS Plan Provisions Differ Between Large and Small Employers Ii .~ 1 ,. ._. ._ . - -.. . ..- --- -- -...--.. -... --- -.. .--.. --I-. -------.-- -.--.----... -...-.-- .--- -. --.---..-.---. ---- -- -- --. -- GAO General Accounting united states September 26, 1989 Office Wmkington, D.C. 20548 Human Resources Division B-23297 1 The Honorable Lloyd Bentsen Chairman, Joint Committee o...
Date Sept. 6, 1989 Report No. GGD-89-81 Title

Tax Policy: Options for Civil Penalty Reform

TAX POLICY Options for Civil Penalty Reform GAO United States General Accounting Office Washington, DC. 20548 General Goverument Division B-233918 September 6,1989 The Honorable David H. Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: In response to your June 1989 request, this repor...
Date March 14, 1989 Report No. T-GGD-89-11 Title

Failed Thrifts: GAO's Analysis of Bank Board 1988 Deals

United States General Accounting Office GA!0 For Release on Delivery Expected at lo:30 a.m. Tuesday, March 14, 1989 Testimony FAILED THRIFTS: Board 1988 Deals GAO's Analysis of Bank Statement of Charles A. Bowsher Comptroller General of the United States Before the Committee on Banking, and Urban Affairs United States Senate Housing GAO/T-GGD-89-11 / SUMMARYOF STATEMENT BY CHARLES A. BOWSHER COMPT...
Date Sept. 27, 1988 Report No. T-GGD-88-54 Title

Tax Policy and Administration: Taxes Incurred by, and Business Trends of, the Life Insurance Industry

Unbd States General Accounting OBBce ) SC45 I t?xAO Testimony For Release on Delivery Expected at 10:00 a.m. EDT Tuesday September 27, 1988 Taxes Life Incurred Insurance by, and Business Trerds of, the Industry Statement Jennie General of E. Stathis, Gcvernment Associate Division Director Before the Subcommittee Committee House of on Select Revenue on Ways and Means Representatives Measures 1j 1 ...
Date Aug. 8, 1988 Report No. GGD-88-120FS Title

Tax Policy: Additional Information on Life Insurance Mortality Charges

United States General Accounting Office GAO August 1988 Fact Sheet for the Honorable Fortney H. (Pete) Stark, Houseof Representatives TAX POLICY Additional Information on Life Insurance Mortality Charges 1 GAO/GGlM8-12OF’S ~a901/13G% I 7 . GAO United States General Accounting Offke Washington, D.C. 20548 General Government Division B-229198 August 8, 1988 The Honorable Fortney House of Represent...
Date July 25, 1988 Report No. GGD-88-69 Title

Tax Administration: IRS' Abusive Tax Shelter Efforts Need Improvement

United States General Accounting Office Report to the Chairman and the Vice Chairman, Joint ‘Committee on Taxation, U.S. Congress July 1988 TM ADMINISTRATION IRS’ Abusive Tax Shelter Efforts Need Improvement oLh3-nT GAO/GGD-88-69 1 General Government Division B-223760 July 25, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Rostenkowski Vice Chairman, J...
Date June 14, 1988 Report No. GGD-88-95 Title

Tax Policy: Mortality Charges on Single Premium Life Insurance Should Be Restricted

United States General Accounting Office GAO June 1988 Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Mortality Charges on Single Premiti Life Insurance Should Be Restricted GAO/GGDSS-95 I ‘ United States General Accounting Office Washington, D.C. 20548 General Government Division H-229198 June 14, 1988 The Honorable Fortney H. (Pete) Stark House of Represent...
Date April 29, 1988 Report No. PEMD-88-20FS Title

401(k) Plans: Participation and Deferral Rates by Plan Features and Other Information

April 1988 401 (k) PLANS Participation and Deferral Rates by Plan Features and Other Information GAO/PElb¶D-&2OEB 040w3 .’ . :w- Y.. :: ” : .,. United States General Accounting Office Washington, D.C. 20648 Program Evaluation and Methodology Division B-230447 April 29, 1988 The Honorable John Heinz Ranking Minority Member Special Committee on Aging United States Senate Dear Senator Heinz: As ...
Date March 29, 1988 Report No. PEMD-88-15BR Title

401(k) Plans: Incidence, Provisions, and Benefits

United States General Accounting Office Report to the Ranking Minority Member, Special Committee on Aging, U.S. Senate ’* / Ma r h 1988 401(k) PLANS Incidence, Provisions, and Benefits 135676 11,1, m-.“-““C,mIII*-“-_m -_I__ _l-l_l-*lr(.l_--l-~-~ ---i_-.--.-~- GAO United States General Accounting O f’ fice W ashington, D.C. 20648 Program Evaluation and Methodology Div is ion -- q;yll,ll...
Date March 15, 1988 Report No. T-GGD-88-20 Title

Tax Policy and Administration: Taxation of Single Premium Life Insurance

Testimony iExpected at :lO:OO a.m. EST :For Release : on Delivery Taxation of Single Premium Life Insurance I Tuesday :March 15, 1988 Sta.tement of Associate Jennie S. Stathks, .General GovernmeAB Division . Director Before the Subcommittee on Select Revenue Measures Committee on Ways and Means House of Representatives illllllll Ill Ill 135291 wt5d9 /1352~ 1 GAO/T-GGD-88-20 , TAXATION OF SINGLE PR...
Date March 3, 1988 Report No. T-RCED-88-22 Title

Tax Policy and Administration: Role of Tax Policy in Preserving the Stock of Low-Income Rental Housing

UnitedStatesGeneral*LxwndgOfS3ce GAO Testimony For Release on Delivery Expected at lo:00 a.m. Thursday March 3, EST Role of Tax Policy in Preserving the Stock of Low-Income Rental Rousing 1988 Statement of John 8. Luke, Associate Director Resources, Community, and Economic Development Division Before the Subcommittee on Select Revenue Measures Committee on Ways and Means Rouse of Representatives G...
Date Feb. 11, 1988 Report No. RCED-88-15BR Title

Rural Rental Housing: Impact of Section 515 Loan Prepayments on Tenants and Housing Availability

. G;AO Feb+wy , 1988 __ United States -I-General Accounting Office Briefing Report to the Chairnxq Subcommittee on Housing and Community Development, Committee on Banking, Finance and Urban Affairs, House of Representatives RURALRENTAL HOUSING Impact of Section 515 Loan Prepayments on Tenants and Housing Availability 135040 1111 1 _..- ._-I.-.” -.-.. “.__ _... ._ll_l..- --.- __-.-_I_______ -.-...
Date Oct. 29, 1987 Report No. PEMD-88-1 Title

Employee Stock Ownership Plans: Little Evidence of Effects on Corporate Performance

. United States Generd Accounth~ Office GAO OaDber 1987 Report to the Chairman, Committee on Finance, U.S. Senate EMPLOYEE STWK OWNERSHIPPLANS Little Evidence of Effects on Corporate Performance GAO/PElbfD-W-1 - -- Program Evaluation and Methodology Division B-220256 October 29. 1987 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate Dear Mr. Chairman: This report is o...
Date Oct. 23, 1987 Report No. T-HRD-88-3 Title

Income Security: Vesting Status of Selected Participants in Top-Heavy Pension Plans

For Release on Deliver Expected a Ii 10:OOa.m. EDT Friday :October 23, 1987 Vesting Sta%us of Selected Participants in Top-Heavy Pension Plans j Statement for the Record of Joseph F. Delfico, Senior Associate Human Resources Division Director Before the Subcommittee on-Private Retirement Plans and Oversiqht of the Internal Revenue Serv'ice Committee on Finance United States Senate GAO/T-HRD-88-3 ....
Date Oct. 16, 1987 Report No. GGD-88-9BR Title

Tax Policy: Taxation of Single Premium Life Insurance

United States General Accounting Office GAO October 1987 Briefing Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Taxation of Single Premium Life Insmce GAO Lnited States General Accounting Offtce Washington. D.C. 20548 General Government Division B-229198 1 October 16, 1987 The Honorable Fortney H. (Pete) House of Representatives Dear Mr. Stark: Stark I that w...
Date Oct. 14, 1986 Report No. GGD-87-2 Title

IRS Audit Coverage: Selection Procedures Same for Foreign-Owned and Other U.S. Corporations

United States General Accounting Office _______--- __~ ..--.. -. Report to the Joint Committee on Taxation Congress of the United States --. ._--- .._ October 1986 __~ IRS AUDIT COVERAGE Selection Procedures Same for ForeignOwned and Other U.S. Corporations GAO,‘GGD-87-2 - .I GAO United General States Accounting Office Washington, D.C. 20548 October 14, 1986 The Honorable Bob Packwood Chairman, ...
Date Sept. 12, 1986 Report No. GGD-86-140BR Title

Tax Policy and Administration: IRS' Backlog of Tax Returns With Tax Shelter Issues Awaiting Settlement

r 4 United S ta te s G e n e r a l A c c o u n tin g O ffice GAO S e p te m b e r 1986 B rie fin g R e p o rt to th e J o in t C o m m itte e o n T a x a tio n , C o n g ress o f th e U n ite d IIllillllllllllllIIIIIllIlllII~ LM13105; TAX A D M INISTRATION I R S B a cklo g o f T a x R e tu rns W ith T a x S h e lte r Issu e s A w a itin g S e ttle m e n t GAO United States General Accounting Offic...
Date July 24, 1986 Report No. GGD-86-110BR Title

Tax Policy: Use of Tax-Exempt Bonds in Oakland, California

United States General Accounting Office Briefing Report to the Honorable Fortney H. (Pete> Stark House of Representatives TAX POLICY Use of Tax-Exempt Bonds in Oakland, California GAO/GGD-86-1lOBR ~Jy&aaa- c GAO IJnited States General Accounting Of&e Washington, D.C. 20548 General Government Division July 24, 1986 (Pete) Stark The Honorable Fortney H. House of Kepresentatives Dear Mr. Stark: you a...
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. 8, 1985 Report No. GGD-86-23FS Title

Tax Administration: Information on IRS' Criminal Investigation Division

ee on Oversight, Committee on Ways and Means, House of Representatives November 1986 TAX ADIMINI~TION Information ‘5i Criminal htiigation , ., 1. _I . .-- -.- . . . . -__ ,. _ -. -_--..I ..I-~._I”_ - :’ - . UNITED STALES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. - November8, 1985 B-220978 The Honorable J.J. Fickle Subcommittee on Oversig& Chairman, Committee on Ways and Means House of Repre...
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 Sept. 10, 1985 Report No. PEMD-85-9 Title

Education: Review of Two Studies on College Athlete Graduation Rates

UNITED STATES GENERAL D.C. ACCOUNTING 20548 OFFICE WASHINGTON, PROGRAM EVALUATION AND METHODOLOGY SEPTEMBER OIVISION lo,1985 B-220175 The Honorable James J. House of Representatives Dear Mr. iloward: qoward Subject: Review of Graduation Two Studies on College Rates (GAO/PEYD-85-3) Athlete This report responds to your June 26, 1985, request for a GAO review of two studies on college athlete graduat...
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 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 29, 1985 Report No. 126814 Title

Tax Policy and Administration: The Administration's Fiscal 1986 Budget Request for the Internal Revenue Service

UNITED STATES GENERAL ACCOrJNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 10:30 MONDAY, APRIL 29, A.M. EDT 1985 STATEMENTOF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON OVERSIGHT OF THE HOUSE COMMITTEE ON WAYS AND MEANS 13N THE ADMINISTRATION'S FISCAL 1386 BUDGET REQUZST FOR THE INTERNAL REVENUE SERCTICE Yr. Chairman and ...
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 June 26, 1984 Report No. OCG-84-2 Title

Government Operations: Features of Nonfederal Retirement Programs

RIsTRIcreb -Plot to 60 r&as&i spscrlic RELEASED approval l~L&g$ +b+@ , General Accounting Office Features Of Nonfederal Retirement Programs This deport depicts the prevailing features of nonfederal retirement programs as shown by S/elected studies and/or data bases. plans and capital accumulation are analyzed to assist the Congress In todesign new r8tir8m8nt programs employees covered by social II...
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 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 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 15, 1982 Report No. PAD-82-30 Title

Transportation: Assessing New York Metropolitan Transit Authority Safe Harbor Leasing Deals

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 PROGRAM DIVISION ANALYSlS March 15, 1982 3-206479 The Honorable Adam Benjamin, Chairman, Subcommittee on Transportation Committee on Appropriations House of Representatives Dear Mr. Chairman: Assessing Authority Jr. Subject: New York Metropolitan Safe Harbor Leasing Transit Deals (PAD-82-30) At the request of your office on February 10...
Date June 10, 1981 Report No. 115485 Title

Tax Policy and Administration: Internal Revenue Service's Efforts Against Illegal Tax Protesters

UNITED STATES GENERAL ACCOUNTIZIG OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1U:OO A.M. EDT. JUNE 10, 1981 COI~IPREHENSIVE STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, I 115485 GENERAT, GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER AND MONETARY AFFAIRS HOUSE COMMITTEE ON GOVERNMENT OPERATIONS ON THE INTERNAL AGAINST Mr. Chairman We are into on the (IRS') r...