Reasonable compensation /

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Bibliographic Details
Author / Creator:	Moran, Anne E., author.
Imprint:	Arlington, VA : Tax Management, [2006]-
Description:	1 online resource
Language:	English
Series:	U.S. income portfolios ; 390-6th Compensation planning portfolios ; portfolio 390-5th Tax management portfolios ; 390-6th. Tax management compensation planning portfolios ; portfolio 390-6th.
Subject:	Corporations -- Taxation -- Law and legislation -- United States. Income tax deductions -- United States.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/5669452

Hidden Bibliographic Details
Other authors / contributors:	Kafka, Gerald A., author. Tax Management Inc., issuing body.
Frequency:	Updated irregularly
Notes:	Published: Washington, D.C., 2006-2007. Includes bibliographical references. Description based on contents viewed on April 20, 2017; title from description page.
Summary:	" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed."
Other form:	Print version: Moran, Anne E. Reasonable compensation. Arlington, VA : Tax Managment Inc., [2017]- 9781633591639

Table of Contents:

Detailed Analysis
I. Introduction
II. Determining Reasonableness Under the Regulations
III. Judicially Developed Factors to Measure Intent and Amount
IV. Necessity for the Actual Performance of Services
V. Situations Where Reasonable Compensation Is Not Deductible
VI. Other Aspects of Reasonable Compensation
VII. Handling a Reasonable Compensation Case
VIII. Tax Planning
IX. Section 409A Restrictions on Deferred Compensation
X. $1 Million Limit on Deductible Compensation for Certain Key Executives of Publicly Held Corporations
XI. Supplemental Withholding for Compensation Exceeding $1 Million
XII. Executive Compensation Paid by Financial Institutions Receiving Federal Assistance
XIII. Executive Compensation Paid by Covered Health Insurers
XIV. Restrictions on Compensation Under Sarbanes-Oxley Act
XV. Restrictions on Compensation Under Dodd-Frank Act
Working Papers.

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