Linked Data Explorer
Tax credits : concepts and calculation
" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to credit concepts. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of credits. Topics discussed include the timing of credits, pass-through rules, trade or business credits, pre-payment-type credits, credits for individuals, limitations and restrictions on credits, and the assignment of credits. Second, the portfolio explains the rules of numerous specific provisions subsumed in the broad categories referred to above (for example, the earned income credit, household and dependent care credit, clinical drug testing credit, and nonconventional sourced fuels credit ). Third, the practitioner can use the portfolio as a tool for identifying Tax Management portfolios that provide an in-depth treatment of specific topics discussed here. Cross references to applicable portfolios appear in each section of this portfolio"--Portfolio description (p. iii).
- "" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to credit concepts. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of credits. Topics discussed include the timing of credits, pass-through rules, trade or business credits, pre-payment-type credits, credits for individuals, limitations and restrictions on credits, and the assignment of credits. Second, the portfolio explains the rules of numerous specific provisions subsumed in the broad categories referred to above (for example, the earned income credit, household and dependent care credit, clinical drug testing credit, and nonconventional source fuels credit ). Third, the practitioner can use the portfolio as a tool for identifying Tax Management portfolios that provide an in-depth treatment of specific topics discussed here. Cross references to applicable portfolios appear in each section of this portfolio"--Portfolio description (p. iii)."
- "" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to credit concepts. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of credits. Topics discussed include the timing of credits, pass-through rules, trade or business credits, pre-payment-type credits, credits for individuals, limitations and restrictions on credits, and the assignment of credits.""
- "" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to credit concepts. The portfolio explores the nature, scope, significance, definition, and fundamental concepts of credits. Topics discussed include the timing of credits, pass-through rules, trade or business credits, pre-payment-type credits, credits for individuals, limitations and restrictions on credits, and the assignment of credits. Second, the portfolio explains the rules of numerous specific provisions subsumed in the broad categories referred to above (for example, the earned income credit, household and dependent care credit, clinical drug testing credit, and nonconventional sourced fuels credit ). Third, the practitioner can use the portfolio as a tool for identifying Tax Management portfolios that provide an in-depth treatment of specific topics discussed here. Cross references to applicable portfolios appear in each section of this portfolio"--Portfolio description (p. iii)."@en
- "Tax credits : concepts and calculation"
- "Tax credits : concepts and calculation"@en
- "Tax credits concepts and calculation"