Excess Profits Tax Relief. Interpretation of Section 722 of the Internal Revenue Code

Judging Statutes: Thoughts on Statutory Interpretation and Notes for a Project on the Internal Revenue Code

Recent changes to the Internal Revenue Code may require tax-exempt hospitals to restructure ownership of certain activities.

This article by attorney mandarino explores the implications of a 1997 change in the Internal Revenue Code affecting tax-exempt hospitals which run or operate for-profit businesses. The piece explores the application of prior law to hospital ownership of for-profit ventures and continues on to review the implications of the 1997 amendment, particularly on existing structures. The article conclu...

An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and informati...

analysis of reading comprehension needs of the students of paramedical studies: the case of the students of health information management (him)

چکیده ندارد.

the effect of taftan pozzolan on the compressive strength of concrete in the environmental conditions of oman sea (chabahar port)

cement is an essential ingredient in the concrete buildings. for production of cement considerable amount of fossil fuel and electrical energy is consumed. on the other hand for generating one tone of portland cement, nearly one ton of carbon dioxide is released. it shows that 7 percent of the total released carbon dioxide in the world relates to the cement industry. considering ecological issu...