Internal revenue service memorandum number:am2013-002 , prefiling and technical guidance (large business & international) from: andrew j keyso associate chief counsel (income tax & accounting) subject: section 4375-77 excise tax on certain insurance policies, issues this memo addresses whether fees paid by issuers of certain health.
A quality tax research memo is the result of thorough research, careful interpretation of the tax authority located, application of the tax authority to the client’s facts, and clear communication of the research analysis and conclusions. The tax research memo on this web site illustrates one way in which tax research can be documented and communicated before reviewing this memo, study the lesson for writing a research memo , read the fact scenario we provide, complete the research, and write a research memo following the lesson guidelines.
An after-tax basis paid $200 for an office visit and the covered individual’s unreimbursed medical costs as the result of the visit were $30, the $200 would beexcluded from income. Memorandum on federal & provincial finance acts, 2017 this booklet contains notes and comments on the amendments made in the fiscal laws through finance acts passed by federal government and provincial governments of sindh, punjab and kpk as they stand on july 1, 2017. 2 tax memorandum 2015 preface this tax memorandum summarizes crucial changes proposed in the finance bill 2015 in income tax, sales tax, federal excise duty and customs duty laws all changes through the finance bill 2015 are effective from 01 july 2015 except for changes proposed in the first and fifth schedules to the customs act, 1969 which.
Tax research memorandum date: to: from: subject: september 28, 2011 tax files johnny appleseed taxability of gambling gains/losses and business expenses summary of facts stephen colbert is a part-time talk show host earning wages of $100,000 annually. This tax file memorandum was a final project in my tax research class my professor made up a set of facts and we were to create a file memorandum containing our conclusions and our research findings for support.
Greg fairbanks is a tax managing director with grant thornton llp in washington for additional information about these items, contact mr fairbanks at 202-521-1503 or [email protected] unless otherwise noted, contributors are members of or associated with grant thornton llp.