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DC currents: TEC initiatives
Journal article

DC currents: TEC initiatives

Thomas J., III Purcell
Tax Adviser, Vol.33(11), pp.733-734
11/2002

Abstract

Taxation Corporations--Taxation Subchapter S corporations
Provides information on the initiatives of the Tax Executive Committee (TEC) in the U.S. as of November 2002. Comments of the TEC on corporate inversion issues; Recommendations of the TEC for the U.S. Internal Revenue Service (IRS) regarding the improvement of tax forms used by S corporations and partnerships; Response of the TEC to a proposal of the IRS concerning trust fund recovery penalties.

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