Selected LexisNexis resources featuring tax law content relevant to the ongoing financial crisis.
The resources links below can be accessed by lexis.com subscribers. If you are not currently a lexis.com subscriber, you can access information about LexisNexis products and services and obtain a trial ID by clicking here.
Analysis of Taxation of Financial Institutions. Taxation of Financial Institutions clarifies the rapidly changing area of financial institution taxation with a wealth of information on tax laws, regulations, and service rules, and with advice from the top professionals in the field and examples of forms to follow.
IRC Sec. 860 through IRC Sec. 860G - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS PART I
IRC Sec. 1271 through IRC Sec.1288 - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS PART II
IRC Sec.1291 through IRC. Sec.1298 - SPECIAL RULES FOR BONDS
________________________________________________________________________________
LexisNexis Tax Advisor - Federal Topical is a 33-volume, 480-chapter treatise on federal income, gift & estate tax, plus international tax and federal tax procedure. Thirty-nine chapters are licensed from Kleinrock and are drawn from Kleinrock's TaxExpert Analysis and Explanation. Its chapters have been written by more than 140 tax attorneys, professors and CPAs nationwide and contain thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools.
Analysis of Inventory Valuation Methods for Securities Dealers
Analysis of Special Forms of Holding Real Estate
________________________________________________________________________________
LexisNexis Practice Insights are concise and original pieces of practical insight and analysis that help practitioners navigate the vagaries of state tax law.
Analysis of Taxation of Securities Transactions
Definition of a Banking Corporation Subject to Tax -- New York
Apportionment Rules Applicable to Banking Corporations -- New York
The Alternative Banking Corporation Franchise Tax Base of Taxable Assets is the Balance Sheet Value -- New York
Financial Institutions Taxation Lexis -- North Carolina
Financial Corporations May Include Activities Performed by Third Parties in Apportioning Income -- Virginia
Imposition of Bank Franchise Tax on Net Earnings Lexis -- Delaware
International Banking Organizations
Tax Credit for Financial Institutions Lexis -- Connecticut