Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 20 for “"Internal Revenue Service"”.
-
Internal Revenue Service and the regulation of religion.
This study seeks to determine how the Internal Revenue Service influences religion in the United States. Using the theoretical frameworks of organizational ecology and new institutionalism this study examines the assumption that America has an unregulated religious economy. In particular, I look at …
-
Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management
The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue …
-
An analytic case study of the facilitation process used by individuals functioning as facilitators in the quality improvement process in the Internal Revenue Service
… Improvement Teams and/or Quality Councils in the Internal Revenue Service. Eight individuals from a pool of fifty identified as "successful" facilitators by team leaders, team members, quality coordinators or other facilitators, were selected as study subjects. Results from administration of the …
-
A Case Study: LIHTC-to-Condo Conversion
… Most significant was the legal theory that the Internal Revenue Service (IRS) has no jurisdiction after the 15-year compliance period and sole jurisdiction lies with the State Housing Finance Agency (SHFA). This predicate was the basis for a private letter ruling granted from the Internal …
-
Executive Compensation-- Gearing the Program to the Individual Executive's Needs
… controls including qualifications under Internal Revenue Code have been omitted. These considerations vary by organization and are left to the lawyers and the Internal revenue Service.
-
Three Distinct Museum Achievements and Their Processes: Becoming a Non-Profit, Applying for 501 (c) (3) Federal Tax-Exemption, and Earning Accreditation from the American Alliance of Museums
… Other areas examined include the Internal Revenue Service (IRS), the California Attorney General, board of directors, the AAM as a governing body, funding, and donations. </p>
-
Discovering and Detecting Tax Avoidance Using Natural Language Processing and Coevolutionary Algorithms
The Internal Revenue Service estimates that unpaid taxes cost the United States up to $1 trillion each year, much of it through tax avoidance schemes such as the Installment Bogus Optional Basis strategy (iBOB). This thesis focuses on discovering and detecting iBOB schemes within a tax network by …
-
How do disclosures of tax uncertainty to tax authorities affect reporting decisions? : evidence from Schedule UTP
… to disclose federal income tax positions to the Internal Revenue Service that have been classified as 'uncertain' for financial reporting purposes. In showing how Schedule UTP disclosure requirements affect private and public reporting decisions, I provide insights into the usefulness of these …
-
Performance measurement and signaling in the humanitarian marketplace
… organizations can evaluate their performance internally, signal their performance to others, and what this might mean for the humanitarian relief community as a whole. Part I demonstrates an approach by which humanitarian organizations can develop key performance indicators (KPIs) to measure …
-
Corporate separations ; an analysis of their tax implications
… separation is governed by Section 355 of the Internal Revenue Code of 1954, which allows the separation of two or more existing businesses to be tax-free provided certain requirements are met. This thesis discusses and analyzes Section 355 and its related regulations in light of the various …
-
Investors’ valuation of tax certainty: Evidence from tax policy guidance
… Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although Treasury Regulations increase tax certainty because they have the full force of law, it is unclear how investors will react to such guidance. On …
-
Population Churn: The Migration Flow Of Florida
… changed from a quiet town whose function was to service the surrounding citrus growing regions in a sparsely populated Orange County to a booming metropolis. Has the growth been for the best? While geographical mobility is frequently analyzed in terms of in-migration, out-migration, and net …
-
An Empirical Investigation Into the Effects on Tax Equity of Selected Alternative Methods of Taxing Capital Gains and Losses
… The data source for this study was the Internal Revenue Service Individual Tax Model Tapes for tax year 1975. The five alternative tax treatments used were (1) the 1975 Code rules, (2) the 1980 Code rules, (3) including no capital gains and deducting no capital losses in the computation …
-
An analysis of local education foundations as alternative revenue streams for public school districts
<p>As school district revenues are reduced by state allocating agencies, local school district administrators and school boards frequently evaluate alternative sources of possible revenue. One emerging source of revenue that many school districts explore is a local education foundation. Local …
-
An Empirical Investigation of Joint Ventures Between For-Profit and Tax-Exempt Nonprofit Hospitals
… between the two groups - which fail to support Internal Revenue Service (IRS) arguments that there is something 'special' about JV NP hospitals. JV NP hospitals reported lower profitability on all measures than Non-JV NP hospitals. Findings of lower profitability are consistent with arguments …
-
An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability
… the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is …
-
Striking the Balance: The Relationship Between Government Funding and Nonprofit Financial Health
… with the government to provide essential services across various fields, including education, healthcare, social services, arts and culture, and environmental protection. Salamon (1987) highlighted the cooperative relationship between nonprofits and the government, where nonprofits …
-
The Emersion of Low-Profit Limited Liability Companies: A Case Study of the Implementation of Hybrid Organizations in Louisiana and North Carolina
… this by using the same language found in the Internal Revenue Service (IRS) code that qualifies a private foundation’s choice to issue a program-related investment. The qualifying stipulations the IRS enforces require the investment’s primary purpose to advance the foundation’s charitable …
-
God’s Chosen Candidate Pulpit Freedom Sunday and the Reshaping of Evangelical Political Mobilization, Pulpit Politicking, and Church-State Relations
<p>The Pulpit Freedom Sunday (PFS) Initiative represents one of the most pointed challenges to IRS restrictions on church political activity in modern American history. At its core, PFS was not merely an act of pastoral resistance but a carefully orchestrated legal strategy, spearheaded by the …