Federal Taxation of State Tax Credits

This article analyzes the Federal income tax treatment of state incentive tax credits. It considers whether and when refundable credits should be included in income and discusses their appropriate character as capital gain or as ordinary income

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Year of publication:	2016
Authors:	Feld, Alan
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Ländersteuer \| State tax

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 151 Tax Notes 1243 (May 30, 2016) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 30, 2016 erstellt
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H59 - National Government Expenditures and Related Policies. Other ; H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012988212