The tax-exempt financing of student loans.

Item 1005-C

Tax Exempt Property Report, 2008

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

Tax Exempt Property Report, 2009

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

Tax Exempt Property Report, 2010

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

HUD guarantee of tax-exempt hospital financing : hearing before the Subcommittee on Housing and Community Development of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, Ninety-sixth Congress, first session, May 17, 1979.

"Serial no. 96-21."

Discriminatory religious schools and tax exempt status.

Item 288-A-5

The Suitability of tax-exempt tuition investment plans for Illinois higher education /

Caption title.

Tax administration : tax law compliance of churches and tax-exempt religious organizations /

"GAO/GGD-88-84."

Securities registered exempt from registration or admitted to unlisted trading privileges under the Securities exchange act, as of June 30, 1936.

Cover title.

Tax reform proposals : hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, September 24, 1985 : tax-exempt bonds.

Shipping list no. 86-321-P.

Variables affecting government debt: A comparison of certificates of participation, tax -exempt revenue bonds and tax -exempt general obligation bonds

This dissertation analyzed and compared variables affecting interest rate and yield of certificates of participation, tax-exempt revenue bonds and tax-exempt general obligation bonds. The study employed qualitative and quantitative analysis methods. ^ Qualitative research methods included surveys, interviews and focus groups. The survey solicited debt load information from 67 Florida school districts (21 responded) and addressed the question which districts used certificates of participation and why. Eight individuals with experience dealing with all three debt instruments were interviewed. A follow-up focus group of six school district financial officers gathered additional data. Results from the qualitative methods revealed school districts used certificates of participation based on millage authority amount available relative to overall tax base. Also identified was the belief of a significant difference in certificates of participation costs and the other two debt instrument types. ^ The study's quantitative methods analyzed 1998 and 1999 initial issues of Moody's AAA rated certificates of participation, tax-exempt revenue bonds and tax-exempt general obligation bonds. Through an analysis of covariance (ANCOVA), the study examined interest rates and yields while controlling for the covariates of credit enhancement, issue size, and maturity date. The analysis identified no significant difference between interest rates of certificates of participation and tax-exempt general obligation bonds (p < 0.05). There was a significant difference between interest rates of tax-exempt revenue bonds and tax-exempt general obligation bonds. This study discerned no significant difference between yield on certificates of participation and tax-exempt general obligation bonds. It identified a difference in yield between both certificates of participation and tax-exempt general obligation bonds compared with tax-exempt revenue bonds. ^ The study found COPs to have lesser overall costs than RV bonds. COPs also have a quicker entry into the market resulting in construction cost savings. The study found policy implications such as investment portfolio limitations and public choice issues about using COPs as a mechanism to grow government. ^

Earnings management in response to the introduction of the Australian gold tax

Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.

Executive Order Number Nine, November 7, 2008

This Executive Order directs IFA to administer the allocation of additional tax-exempt bonding authority provided by the Disaster Relief Act, develop administrative rules to implement the allocation of this additional tax-exempt bonding authority, track the allocation of the additional tax-exempt bonding authority to ensure compliance with all applicable federal law, and provide all necessary reports to the IRS.

Suomalaisten osakeyhtiöiden mahdollisuus vaikuttaa verotukseensa ETA-alueella

Tutkielmassa on selvitetty suomalaisten osakeyhtiöiden mahdollisuuksia vaikuttaa liiketoimintansa Euroopan talousalueella (ETA). Tutkielmassa on tarkasteltu EY:n sääntelyä, EY-tuomioistuimen tuomitsemia ennakkotapauksia ja niiden vaikutuksia Suomen lainsäädäntöön suomalaisten osakeyhtiöiden kannalta. Tutkielma osoittaa yhteisön ylikansallisen ohjauksen vaikuttaneen kansalliseen lainsäädäntöön, mikä on tarjonnut suomalaisille osakeyhtiöille uusia mahdollisuuksia kehittää liiketoimintaansa verotuksen ja veroneutraalien yritysjärjestelyiden osalta ETA-alueella. EY-tuomioistuin on tuomioissaan kuitenkin jättänyt tiettyjä oikeuttamisperusteita jäsenvaltioille. Niiden perusteella valtiot voivat vaikuttaa osakeyhtiöiden verotukseen ja veroneutraaleihin yritysjärjestelyihin ETA-alueella, vaikka oikeuttamisperusteet lähtökohtaisesti rikkovat ylikansallista sääntelyä. EY:n ylikansallinen ohjaus tulee myös tulevaisuudessa vaikuttaa merkittävästi suomalaisten osakeyhtiöiden mahdollisuuteen harjoittaa liiketoimintaansa ETA-alueella. Ylikansallisen sääntelyn hyödyntäminen täysimääräisesti mahdollistuu suomalaisissa osakeyhtiöissä vasta, kun yhteisön alueelle luodaan yhtenäinen sääntely kaikkia osakeyhtiöitä kohtaan.

Yrityskauppaa suunnittelevan pienyhtiön näkökulma käyttöomaisuusosakkeiden verovapaaseen luovutukseen

Tämän Pro Gradu -tutkielman keskeisimpänä tavoitteena oli tutkia käyttö-omaisuusosakkeiden verovapaata luovutusta ja selvittää, löytyykö asian-tuntijalausuntojen ja oikeuskäytännön perusteella sellaisia yleistettäviä rajauksia, joita luovutusta harkitseva pienyhtiö voi hyödyntää luovutusta suunnitellessaan. Tutkimus yhdistää laadullisen tutkimuksen ja tapaus-tutkimuksen. Aineistonkeräystapana käytettiin haastattelua, ja tehtyjä ha-vaintoja sovellettiin caseyhtiöön. Haastattelukysymykset laadittiin oikeus-käytännöstä esiin nousseiden havaintojen perusteella, ja osa havain-noista sai vahvistusta, kun taas osa kyseenalaistettiin varsin voimakkaas-tikin. Tutkimustulokset osoittavat, että lainsäädäntö on asian suhteen to-della ympäripyöreä, eikä oikeuskäytäntökään tarjoa kuin erittäin leveitä rajauksia. Nykyisten tietojen valossa luovutusta harkitsevista tai luovutus-kelpoisia osakkeita omistavista pienyhtiöistä todella suuri osa on niin sa-notulla harmaalla alueella, jolla he eivät voi olla varmoja luovutuksensa verokohtelusta. Tutkimustulosten perusteella olosuhteiden vaikutus luo-vutuksen verokohteluun on pienyhtiön verotuksen ennakoitavuuden kannalta kohtuuton.