Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

تمرين 1

Using the codes from Exercise 14, identify the basic approach(es) to tax avoidance that are used in each of the following cases:
a. Retainer Corp. is a U.S.-owned corporation that was incorporated abroad. The U.S. shareholders do not plan to repatriate earnings back to the United States for many years.
b. Evelyn has her controlled corporation pay her a salary instead of a dividend during the current year.
c. Georgia grows most of her own food instead of taking a second job.
d. At retirement, Tom moves from New York (a state with a high income tax) to Florida (a state with no income tax).