SlideShare une entreprise Scribd logo

Chapter 12

•Télécharger en tant que PPT, PDF•
•
D
dphil002

The document summarizes key aspects of tax administration and planning according to US law. It describes the organizational structure of the Internal Revenue Service (IRS) and its audit processes. It also outlines taxpayer penalties, statutes of limitations, the roles of tax practitioners, and concepts of tax planning to minimize liability legally.

Formation
1  sur  22
Chapter 12 Tax Administration & Tax Planning Income Tax Fundamentals 2011 Gerald E. Whittenburg & Martha Altus-Buller 2011 Cengage Learning
Learning Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Internal Revenue Service (IRS) ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
IRS Service Centers ,[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
IRS Restructuring Act of 1998 ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Examination of Records ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Selection of Returns for Audits ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Appeals Process ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Interest ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Failure to File Penalties ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Other Penalties ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Fraud Penalty ,[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Other Penalties ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Statute of Limitations ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Statute of Limitations ,[object Object],[object Object],2011 Cengage Learning
Tax Practitioners ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Burden of Proof ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Tax Confidentiality Privilege ,[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Taxpayer Bill of Rights ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Tax Planning ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Tax Traps ,[object Object],[object Object],[object Object],[object Object],2011 Cengage Learning
Finished! 2011 Cengage Learning

Recommandé

Chapter 12
Chapter 12Chapter 12
Chapter 12
dphil002
 
Chapter 12 power point
Chapter 12 power pointChapter 12 power point
Chapter 12 power point
dphil002
 
Chapter 12
Chapter 12Chapter 12
Chapter 12
dphil002
 
HUSC 3366 Chapter 3 Taxes in Your Financial Plan
HUSC 3366 Chapter 3 Taxes in Your Financial PlanHUSC 3366 Chapter 3 Taxes in Your Financial Plan
HUSC 3366 Chapter 3 Taxes in Your Financial Plan
Rita Conley
 
Chapter 3
Chapter 3Chapter 3
Chapter 3
Morten Andersen
 
ACCT321 Chapter 02
ACCT321 Chapter 02ACCT321 Chapter 02
ACCT321 Chapter 02
iDocs
 
Alphabet Soup for Installment Agreements
Alphabet Soup for Installment AgreementsAlphabet Soup for Installment Agreements
Alphabet Soup for Installment Agreements
Michael DeBlis III, Esq., LLM
 
Tax avoidance 5.4
Tax avoidance 5.4Tax avoidance 5.4
Tax avoidance 5.4
joycevirtucio
 

Recommandé

Chapter 12
Chapter 12Chapter 12
Chapter 12
dphil002
 
Chapter 12 power point
Chapter 12 power pointChapter 12 power point
Chapter 12 power point
dphil002
 
Chapter 12
Chapter 12Chapter 12
Chapter 12
dphil002
 
HUSC 3366 Chapter 3 Taxes in Your Financial Plan
HUSC 3366 Chapter 3 Taxes in Your Financial PlanHUSC 3366 Chapter 3 Taxes in Your Financial Plan
HUSC 3366 Chapter 3 Taxes in Your Financial Plan
Rita Conley
 
Chapter 3
Chapter 3Chapter 3
Chapter 3
Morten Andersen
 
ACCT321 Chapter 02
ACCT321 Chapter 02ACCT321 Chapter 02
ACCT321 Chapter 02
iDocs
 
Alphabet Soup for Installment Agreements
Alphabet Soup for Installment AgreementsAlphabet Soup for Installment Agreements
Alphabet Soup for Installment Agreements
Michael DeBlis III, Esq., LLM
 
Tax avoidance 5.4
Tax avoidance 5.4Tax avoidance 5.4
Tax avoidance 5.4
joycevirtucio
 
ACCT321 Chapter 01
ACCT321 Chapter 01ACCT321 Chapter 01
ACCT321 Chapter 01
iDocs
 
14 August 2009 Short Fin48 Ppt Presentation
14 August 2009 Short Fin48 Ppt Presentation14 August 2009 Short Fin48 Ppt Presentation
14 August 2009 Short Fin48 Ppt Presentation
dnerasmus
 
Tax
TaxTax
Tax
Alam Rana
 
Alphabet Soup for Offers in Compromise
Alphabet Soup for Offers in CompromiseAlphabet Soup for Offers in Compromise
Alphabet Soup for Offers in Compromise
Michael DeBlis III, Esq., LLM
 
Tax Planning, Tax Evasion, Tax Avoidance,
Tax Planning, Tax Evasion, Tax Avoidance,Tax Planning, Tax Evasion, Tax Avoidance,
Tax Planning, Tax Evasion, Tax Avoidance,
Dr. Linda Mary Simon
 
Corporate tax (India)
Corporate tax (India)Corporate tax (India)
Corporate tax (India)
Shouryadipta Ghosh
 
Manikanta tax ppt
Manikanta tax pptManikanta tax ppt
Manikanta tax ppt
KP Kiran
 
Chap002
Chap002Chap002
Chap002
Delta College
 
Employment Taxes & The Trust Fund Recovery Penalty
Employment Taxes & The Trust Fund Recovery PenaltyEmployment Taxes & The Trust Fund Recovery Penalty
Employment Taxes & The Trust Fund Recovery Penalty
Michael DeBlis III, Esq., LLM
 
Anatomy of a Civil Tax Controversy
Anatomy of a Civil Tax ControversyAnatomy of a Civil Tax Controversy
Anatomy of a Civil Tax Controversy
Michael DeBlis III, Esq., LLM
 
Introduction to tax accounting accounts next gen
Introduction to tax accounting accounts next genIntroduction to tax accounting accounts next gen
Introduction to tax accounting accounts next gen
Arpit Umrewal
 
2019 PRE TAX SEASON CHECKLIST
2019 PRE TAX SEASON CHECKLIST2019 PRE TAX SEASON CHECKLIST
2019 PRE TAX SEASON CHECKLIST
Entigrity Offshore Staffing
 
Tax planning
Tax planningTax planning
Tax planning
obsession56
 
Ctpm chapter 1 tax planning
Ctpm chapter 1 tax planningCtpm chapter 1 tax planning
Ctpm chapter 1 tax planning
Dr. Laxmikant Soni
 
Accountants in new york
Accountants in new yorkAccountants in new york
Accountants in new york
Paolo Soro
 
Tax evasion a_forensicexpertsviewpoint_gfsu
Tax evasion a_forensicexpertsviewpoint_gfsuTax evasion a_forensicexpertsviewpoint_gfsu
Tax evasion a_forensicexpertsviewpoint_gfsu
Kartik T. Vayeda & Co.
 
Introducing HMRC’s New Penalties - Wizxpert
Introducing HMRC’s New Penalties - WizxpertIntroducing HMRC’s New Penalties - Wizxpert
Introducing HMRC’s New Penalties - Wizxpert
Bookkippo
 
Corporate tax planning
Corporate tax planning Corporate tax planning
Corporate tax planning
Anuj Bhatia
 
Assessing
AssessingAssessing
Assessing
Parmar Mansi
 
Mfs Power Point Slides
Mfs Power Point SlidesMfs Power Point Slides
Mfs Power Point Slides
guest37c483e3
 
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloudOW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2
 
I.M Psmate Con Estas Fotos
I.M Psmate Con Estas FotosI.M Psmate Con Estas Fotos
I.M Psmate Con Estas Fotos
alfcoltrane
 

Contenu connexe

Tendances

Corporate tax planning
Corporate tax planning Corporate tax planning
Corporate tax planning
Anuj Bhatia
 

Tendances (19)

ACCT321 Chapter 01
ACCT321 Chapter 01ACCT321 Chapter 01
ACCT321 Chapter 01
 
14 August 2009 Short Fin48 Ppt Presentation
14 August 2009 Short Fin48 Ppt Presentation14 August 2009 Short Fin48 Ppt Presentation
14 August 2009 Short Fin48 Ppt Presentation
 
Tax
TaxTax
Tax
 
Alphabet Soup for Offers in Compromise
Alphabet Soup for Offers in CompromiseAlphabet Soup for Offers in Compromise
Alphabet Soup for Offers in Compromise
 
Tax Planning, Tax Evasion, Tax Avoidance,
Tax Planning, Tax Evasion, Tax Avoidance,Tax Planning, Tax Evasion, Tax Avoidance,
Tax Planning, Tax Evasion, Tax Avoidance,
 
Corporate tax (India)
Corporate tax (India)Corporate tax (India)
Corporate tax (India)
 
Manikanta tax ppt
Manikanta tax pptManikanta tax ppt
Manikanta tax ppt
 
Chap002
Chap002Chap002
Chap002
 
Employment Taxes & The Trust Fund Recovery Penalty
Employment Taxes & The Trust Fund Recovery PenaltyEmployment Taxes & The Trust Fund Recovery Penalty
Employment Taxes & The Trust Fund Recovery Penalty
 
Anatomy of a Civil Tax Controversy
Anatomy of a Civil Tax ControversyAnatomy of a Civil Tax Controversy
Anatomy of a Civil Tax Controversy
 
Introduction to tax accounting accounts next gen
Introduction to tax accounting accounts next genIntroduction to tax accounting accounts next gen
Introduction to tax accounting accounts next gen
 
2019 PRE TAX SEASON CHECKLIST
2019 PRE TAX SEASON CHECKLIST2019 PRE TAX SEASON CHECKLIST
2019 PRE TAX SEASON CHECKLIST
 
Tax planning
Tax planningTax planning
Tax planning
 
Ctpm chapter 1 tax planning
Ctpm chapter 1 tax planningCtpm chapter 1 tax planning
Ctpm chapter 1 tax planning
 
Accountants in new york
Accountants in new yorkAccountants in new york
Accountants in new york
 
Tax evasion a_forensicexpertsviewpoint_gfsu
Tax evasion a_forensicexpertsviewpoint_gfsuTax evasion a_forensicexpertsviewpoint_gfsu
Tax evasion a_forensicexpertsviewpoint_gfsu
 
Introducing HMRC’s New Penalties - Wizxpert
Introducing HMRC’s New Penalties - WizxpertIntroducing HMRC’s New Penalties - Wizxpert
Introducing HMRC’s New Penalties - Wizxpert
 
Corporate tax planning
Corporate tax planning Corporate tax planning
Corporate tax planning
 
Assessing
AssessingAssessing
Assessing
 

En vedette

Mfs Power Point Slides
Mfs Power Point SlidesMfs Power Point Slides
Mfs Power Point Slides
guest37c483e3
 
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloudOW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2
 
I.M Psmate Con Estas Fotos
I.M Psmate Con Estas FotosI.M Psmate Con Estas Fotos
I.M Psmate Con Estas Fotos
alfcoltrane
 
Ow2 Today Solution Linux2010
Ow2 Today Solution Linux2010Ow2 Today Solution Linux2010
Ow2 Today Solution Linux2010
OW2
 
Open Source Software Testing OW2 Conference Nov10
Open Source Software Testing OW2 Conference Nov10Open Source Software Testing OW2 Conference Nov10
Open Source Software Testing OW2 Conference Nov10
OW2
 
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
OW2
 
2013 cch basic principles ch01
2013 cch basic principles ch012013 cch basic principles ch01
2013 cch basic principles ch01
dphil002
 
God Love You
God Love YouGod Love You
God Love You
azhar5i
 
Ow2 SpagoBI Linuxtag09
Ow2 SpagoBI Linuxtag09Ow2 SpagoBI Linuxtag09
Ow2 SpagoBI Linuxtag09
OW2
 
Present Progressive Presentation
Present Progressive PresentationPresent Progressive Presentation
Present Progressive Presentation
yarelli herrera
 
나의사업계획서
나의사업계획서나의사업계획서
나의사업계획서
Matthew Chang
 
Bonnie’S Life In Ethiopia
Bonnie’S Life In EthiopiaBonnie’S Life In Ethiopia
Bonnie’S Life In Ethiopia
bmohan
 
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETICOW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
OW2
 
Industrializing the creation of machine images and Docker containers for clou...
Industrializing the creation of machine images and Docker containers for clou...Industrializing the creation of machine images and Docker containers for clou...
Industrializing the creation of machine images and Docker containers for clou...
OW2
 
Portland Front Yard Gardens
Portland Front Yard GardensPortland Front Yard Gardens
Portland Front Yard Gardens
gardenmam
 

En vedette (20)

Mfs Power Point Slides
Mfs Power Point SlidesMfs Power Point Slides
Mfs Power Point Slides
 
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloudOW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
OW2con'14 - XLcloud, a demonstation of 3D remote rendering in the cloud
 
I.M Psmate Con Estas Fotos
I.M Psmate Con Estas FotosI.M Psmate Con Estas Fotos
I.M Psmate Con Estas Fotos
 
Ow2 Today Solution Linux2010
Ow2 Today Solution Linux2010Ow2 Today Solution Linux2010
Ow2 Today Solution Linux2010
 
Holiday Sparkle For Jewelry Lovers
Holiday Sparkle For Jewelry LoversHoliday Sparkle For Jewelry Lovers
Holiday Sparkle For Jewelry Lovers
 
Open Source Software Testing OW2 Conference Nov10
Open Source Software Testing OW2 Conference Nov10Open Source Software Testing OW2 Conference Nov10
Open Source Software Testing OW2 Conference Nov10
 
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
Emerginov, A Telco Web PaaS for African Cloud, Open Cloud Forum at Cloud Expo...
 
2013 cch basic principles ch01
2013 cch basic principles ch012013 cch basic principles ch01
2013 cch basic principles ch01
 
God Love You
God Love YouGod Love You
God Love You
 
Ow2 SpagoBI Linuxtag09
Ow2 SpagoBI Linuxtag09Ow2 SpagoBI Linuxtag09
Ow2 SpagoBI Linuxtag09
 
One year solving infrastructure management with FusionDirectory and OpenLDAP,...
One year solving infrastructure management with FusionDirectory and OpenLDAP,...One year solving infrastructure management with FusionDirectory and OpenLDAP,...
One year solving infrastructure management with FusionDirectory and OpenLDAP,...
 
Present Progressive Presentation
Present Progressive PresentationPresent Progressive Presentation
Present Progressive Presentation
 
나의사업계획서
나의사업계획서나의사업계획서
나의사업계획서
 
Introduction to the CII Badge Programe, OW2con'16, Paris.
Introduction to the CII Badge Programe, OW2con'16, Paris. Introduction to the CII Badge Programe, OW2con'16, Paris.
Introduction to the CII Badge Programe, OW2con'16, Paris.
 
Bonnie’S Life In Ethiopia
Bonnie’S Life In EthiopiaBonnie’S Life In Ethiopia
Bonnie’S Life In Ethiopia
 
Chapter 8
Chapter 8Chapter 8
Chapter 8
 
Indexing Still and Moving Images
Indexing Still and Moving ImagesIndexing Still and Moving Images
Indexing Still and Moving Images
 
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETICOW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
OW2con'14 - Open Source software quality and OW2 SQuAT initiative, CETIC
 
Industrializing the creation of machine images and Docker containers for clou...
Industrializing the creation of machine images and Docker containers for clou...Industrializing the creation of machine images and Docker containers for clou...
Industrializing the creation of machine images and Docker containers for clou...
 
Portland Front Yard Gardens
Portland Front Yard GardensPortland Front Yard Gardens
Portland Front Yard Gardens
 

Similaire à Chapter 12

IRS Methods for Identifying Unreported Income
IRS Methods for Identifying Unreported IncomeIRS Methods for Identifying Unreported Income
IRS Methods for Identifying Unreported Income
Mitchell Tax Law
 
Chap007
Chap007Chap007
Chap007
iDocs
 
1TAX RESEARCH1-1LEARN.docx
1TAX RESEARCH1-1LEARN.docx1TAX RESEARCH1-1LEARN.docx
1TAX RESEARCH1-1LEARN.docx
eugeniadean34240
 
12 Often Overlooked Tax Deductions
12 Often Overlooked Tax Deductions12 Often Overlooked Tax Deductions
12 Often Overlooked Tax Deductions
FocusedBookkeeping
 
Chapter 11
Chapter 11Chapter 11
Chapter 11
dphil002
 

Similaire à Chapter 12 (20)

Manikanta tax ppt
Manikanta tax pptManikanta tax ppt
Manikanta tax ppt
 
Audits 2021
Audits 2021Audits 2021
Audits 2021
 
Withholding tax
Withholding taxWithholding tax
Withholding tax
 
Srilanka-Income tax administration
Srilanka-Income tax administrationSrilanka-Income tax administration
Srilanka-Income tax administration
 
IRS Methods for Identifying Unreported Income
IRS Methods for Identifying Unreported IncomeIRS Methods for Identifying Unreported Income
IRS Methods for Identifying Unreported Income
 
Filer and Non-filer defined
Filer and Non-filer definedFiler and Non-filer defined
Filer and Non-filer defined
 
Chap007
Chap007Chap007
Chap007
 
Effectiveness of Tax Deduction at Source (TDS) in India
Effectiveness of Tax Deduction at Source (TDS) in IndiaEffectiveness of Tax Deduction at Source (TDS) in India
Effectiveness of Tax Deduction at Source (TDS) in India
 
1TAX RESEARCH1-1LEARN.docx
1TAX RESEARCH1-1LEARN.docx1TAX RESEARCH1-1LEARN.docx
1TAX RESEARCH1-1LEARN.docx
 
12 Often Overlooked Tax Deductions
12 Often Overlooked Tax Deductions12 Often Overlooked Tax Deductions
12 Often Overlooked Tax Deductions
 
Tax Audits - What Determines Who Gets Audited_.pdf
Tax Audits - What Determines Who Gets Audited_.pdfTax Audits - What Determines Who Gets Audited_.pdf
Tax Audits - What Determines Who Gets Audited_.pdf
 
File Income Return.pdf
File Income Return.pdfFile Income Return.pdf
File Income Return.pdf
 
TDS.pptx
TDS.pptxTDS.pptx
TDS.pptx
 
Dealing With IRS Audits
Dealing With IRS AuditsDealing With IRS Audits
Dealing With IRS Audits
 
Pay As You Go (Payg) Final
Pay As You Go (Payg) FinalPay As You Go (Payg) Final
Pay As You Go (Payg) Final
 
Chapter 11
Chapter 11Chapter 11
Chapter 11
 
Rpr Outreach 012710
Rpr Outreach 012710Rpr Outreach 012710
Rpr Outreach 012710
 
Tax Season Scenario
Tax Season ScenarioTax Season Scenario
Tax Season Scenario
 
What Income is Taxable?
What Income is Taxable?What Income is Taxable?
What Income is Taxable?
 
Chapter 4 Personal Taxation
Chapter 4 Personal TaxationChapter 4 Personal Taxation
Chapter 4 Personal Taxation
 

Plus de dphil002

Representation techniques july 16, 2014
Representation techniques july 16, 2014Representation techniques july 16, 2014
Representation techniques july 16, 2014
dphil002
 
P pt ch 10
P pt ch 10P pt ch 10
P pt ch 10
dphil002
 
P pt ch 08
P pt ch 08P pt ch 08
P pt ch 08
dphil002
 
P pt ch 07
P pt ch 07P pt ch 07
P pt ch 07
dphil002
 
P pt ch 06
P pt ch 06P pt ch 06
P pt ch 06
dphil002
 
P pt ch 05
P pt ch 05P pt ch 05
P pt ch 05
dphil002
 
P pt ch 04
P pt ch 04P pt ch 04
P pt ch 04
dphil002
 
P pt ch 03
P pt ch 03P pt ch 03
P pt ch 03
dphil002
 
P pt ch 02
P pt ch 02P pt ch 02
P pt ch 02
dphil002
 
P pt ch 01
P pt ch 01P pt ch 01
P pt ch 01
dphil002
 

Plus de dphil002 (20)

Representation techniques july 16, 2014
Representation techniques july 16, 2014Representation techniques july 16, 2014
Representation techniques july 16, 2014
 
Ppt ch 20
Ppt ch 20Ppt ch 20
Ppt ch 20
 
Ppt ch 19
Ppt ch 19Ppt ch 19
Ppt ch 19
 
Ppt ch 18
Ppt ch 18Ppt ch 18
Ppt ch 18
 
Ppt ch 17
Ppt ch 17Ppt ch 17
Ppt ch 17
 
Ppt ch 16
Ppt ch 16Ppt ch 16
Ppt ch 16
 
Ppt ch 14
Ppt ch 14Ppt ch 14
Ppt ch 14
 
Ppt ch 13
Ppt ch 13Ppt ch 13
Ppt ch 13
 
Ppt ch 12
Ppt ch 12Ppt ch 12
Ppt ch 12
 
Ppt ch 11
Ppt ch 11Ppt ch 11
Ppt ch 11
 
P pt ch 10
P pt ch 10P pt ch 10
P pt ch 10
 
Ppt ch 09
Ppt ch 09Ppt ch 09
Ppt ch 09
 
P pt ch 08
P pt ch 08P pt ch 08
P pt ch 08
 
P pt ch 07
P pt ch 07P pt ch 07
P pt ch 07
 
P pt ch 06
P pt ch 06P pt ch 06
P pt ch 06
 
P pt ch 05
P pt ch 05P pt ch 05
P pt ch 05
 
P pt ch 04
P pt ch 04P pt ch 04
P pt ch 04
 
P pt ch 03
P pt ch 03P pt ch 03
P pt ch 03
 
P pt ch 02
P pt ch 02P pt ch 02
P pt ch 02
 
P pt ch 01
P pt ch 01P pt ch 01
P pt ch 01
 

Dernier

Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
negromaestrong
 
1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf
QucHHunhnh
 

Dernier (20)

Key note speaker Neum_Admir Softic_ENG.pdf
Key note speaker Neum_Admir Softic_ENG.pdfKey note speaker Neum_Admir Softic_ENG.pdf
Key note speaker Neum_Admir Softic_ENG.pdf
 
Third Battle of Panipat detailed notes.pptx
Third Battle of Panipat detailed notes.pptxThird Battle of Panipat detailed notes.pptx
Third Battle of Panipat detailed notes.pptx
 
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptxBasic Civil Engineering first year Notes- Chapter 4 Building.pptx
Basic Civil Engineering first year Notes- Chapter 4 Building.pptx
 
Unit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptxUnit-V; Pricing (Pharma Marketing Management).pptx
Unit-V; Pricing (Pharma Marketing Management).pptx
 
Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
 
ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.ICT role in 21st century education and it's challenges.
ICT role in 21st century education and it's challenges.
 
How to Manage Global Discount in Odoo 17 POS
How to Manage Global Discount in Odoo 17 POSHow to Manage Global Discount in Odoo 17 POS
How to Manage Global Discount in Odoo 17 POS
 
Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024
 
Understanding Accommodations and Modifications
Understanding Accommodations and ModificationsUnderstanding Accommodations and Modifications
Understanding Accommodations and Modifications
 
TỔNG ÔN TẬP THI VÀO LỚP 10 MÔN TIẾNG ANH NĂM HỌC 2023 - 2024 CÓ ĐÁP ÁN (NGỮ Â...
TỔNG ÔN TẬP THI VÀO LỚP 10 MÔN TIẾNG ANH NĂM HỌC 2023 - 2024 CÓ ĐÁP ÁN (NGỮ Â...TỔNG ÔN TẬP THI VÀO LỚP 10 MÔN TIẾNG ANH NĂM HỌC 2023 - 2024 CÓ ĐÁP ÁN (NGỮ Â...
TỔNG ÔN TẬP THI VÀO LỚP 10 MÔN TIẾNG ANH NĂM HỌC 2023 - 2024 CÓ ĐÁP ÁN (NGỮ Â...
 
Application orientated numerical on hev.ppt
Application orientated numerical on hev.pptApplication orientated numerical on hev.ppt
Application orientated numerical on hev.ppt
 
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptxSKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
SKILL OF INTRODUCING THE LESSON MICRO SKILLS.pptx
 
Micro-Scholarship, What it is, How can it help me.pdf
Micro-Scholarship, What it is, How can it help me.pdfMicro-Scholarship, What it is, How can it help me.pdf
Micro-Scholarship, What it is, How can it help me.pdf
 
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdfUGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
 
Unit-IV- Pharma. Marketing Channels.pptx
Unit-IV- Pharma. Marketing Channels.pptxUnit-IV- Pharma. Marketing Channels.pptx
Unit-IV- Pharma. Marketing Channels.pptx
 
Magic bus Group work1and 2 (Team 3).pptx
Magic bus Group work1and 2 (Team 3).pptxMagic bus Group work1and 2 (Team 3).pptx
Magic bus Group work1and 2 (Team 3).pptx
 
ICT Role in 21st Century Education & its Challenges.pptx
ICT Role in 21st Century Education & its Challenges.pptxICT Role in 21st Century Education & its Challenges.pptx
ICT Role in 21st Century Education & its Challenges.pptx
 
Asian American Pacific Islander Month DDSD 2024.pptx
Asian American Pacific Islander Month DDSD 2024.pptxAsian American Pacific Islander Month DDSD 2024.pptx
Asian American Pacific Islander Month DDSD 2024.pptx
 
How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17How to Give a Domain for a Field in Odoo 17
How to Give a Domain for a Field in Odoo 17
 
1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf
 

Chapter 12

  • 1. Chapter 12 Tax Administration & Tax Planning Income Tax Fundamentals 2011 Gerald E. Whittenburg & Martha Altus-Buller 2011 Cengage Learning
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.

Notes de l'éditeur

  1. Here use “…” but previous slides used ‘…’