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Aspects Technical of Software Development The development of software is an engineering activity that usually involves several steps and the creation of various documents. The actual process depends on the type of customers or prospects, and the practices/culture of the software development group. The major categories of software development include: development by corporations for military or government contracts, where highly detailed specifications are the norm. This would include software for everything from weapons systems to the software in satellites. desktop software, primarily for Windows, but also for MacIntosh and Linux. Some is developed by large corporations such as Microsoft and Sun Microsystems, but also by individual shareware developers, and by groups of individuals working on open source projects (see http://www.sourceforge.com) server software, primarily for high-performance computers running various versions of UNIX and also Windows, such as database management systems, web servers, and application servers embedded software, for consumer devices using microcontroller chips, such as cameras, microwave ovens, cars, televisions, DVD players, portable music players, printers, the BIOS of personal computers, and smart cards embedded software for non-consumer medical devices, including implanted devices such as pacemakers, defibrillators, insulin pumps, and non-implanted devices such as Xray machines, CAT scanners, hearing aids, vision testing devices, and many more. In all of these, there is substantial reliance on the use of standards and specifications, including both open , i.e. public standards such as those published by the International Standards Organization (ISO) and personal computer hardware standards, developed by industry groups. Alternatively, there are proprietary standards, such those written by Microsoft, e.g., the Plug N Play standard for Windows devices, and published with the intent of creating a de-facto industry standard. Such standards might describe standardized hardware interfaces, such as the PCI bus in a PC, communication protocols, or software interfaces. The common purpose of standards is to ensure compatibility and interoperability. Keep in mind that software engineering is not nearly as formal as other types of engineering, such as architectural engineering or chemical engineering. There is little standard practice in software development, and the documentation types and phases of software development are usually the result of an organization's history and culture. Within the past decade, there have been some advances in formalizing software development practices, although there are several different schools of thought. These include the Rational Unified ProcessTM , Extreme Programming (XP), and Agile Software Development. Two things that these approaches have in common is (a) that they recognize that software development is an iterative process and (b) that it is important to try to remove defects during each phase of development, because the cost of defects is cumulative. Each has evolved in response to the need to reduce development cost and to improve software quality. The following discussion outlines some of the typical traditional software development steps and documents as a way of understanding what the tax definition of software could include. These are from the perspective of a commercial software development organization, such as might produce desktop or server software. A Marketing Requirements Document (MRD) might be the first document created, depending on the organization and target customer. The MRD would describe at a very high level the purpose of the software, potential customers and market, and competing products. Alternatively, a System Requirements Document would be the first document produced in the case of military and government contracts. This would describe in detail the function and requirements of the software. Annette Nellen 2005 The developer or development team would usually create an External Specifications (ES) document. This document describes the user interface or UI (what the package's users will see, such as screens and various reports) and the programmatic interface (how other programs can interact with the package, including record layouts of imported or exported data files). The ES does not describe any internal features of the package, such as algorithms1 or internal data structures. If there is uncertainty about the design, a prototype, or preliminary version of the software package, may be created. The prototype will have only enough functionality to make a user think it is the final product and will likely be discarded once it has served its purpose. The prototype is used by a variety of end-users, representing typical endusers of the new product; it is much easier to get a feel for the new product by using the prototype than it is by reading the ES. The users' feedback is used to evaluate the design of the user interface. Changes are made to the prototype and the new prototype is given to the end-users for another round of evaluation. The next step is developing an Design Specification (Design Spec), which describes the component architecture, interfaces, modules, internal data structures, algorithms, and program structure of the new software package. The DS will be reviewed to ensure that it satisfies the ES. The DS is may be revised and ultimately it is approved. At this point, the feasibility of the new product may still be of concern. The software engineers may be confident that the product will satisfy the functional requirements, but there may be some uncertainty about meeting performance criteria (for example, will it run fast enough?) and satisfying other aspects of the new product. Implementation is the next step and includes not only coding (writing the source code), but also includes writing internal documentation (which may consist of comments in the source code in addition to separate documents), and writing unit tests (in order to verify the functionality of portions of the product). The Design Spec serves as a "blueprint" that drives the implementation. It may be possible to incorporate software that was written for prior products into the new product (reuse). Source code is the text that comprises a computer program. It consists of statements in a computer language such as Java, C++, C, and/or assembly code (and also FORTRAN, COBOL, Pascal, and several other languages that are no longer as common). The source code is the human-readable representation of a program; it can be edited like a document in a text editor, but usually a smart text editor that knows the syntax of the language is used. A compiler is a program translates which the source code into object code, the instructions that can be interpreted by the computer. Object code is entirely dependent on the type of computer and the operating system. For example, some source code for a program, written in a "standard" language such as C++ or C, could be compiled on an IBM PC to produce object code that will run on the IBM PC, but that object code would not run on an HP workstation. Instead, the same source code could (with some restrictions) be compiled on an HP workstation to produce object code that would run on the HP workstation. Java was created in 1995 to avoid the portability problem of object code, in addition to providing a better programing language. Java source code is compiled into byte code, a machine-independent representation of the program, that can be executed on any type of computer which has a Java Virtual Machine (VM). Source code can't be tested per se. However, it is important to identify and remove defects in source code. The most common practice is code reviews, where the source code is reviewed by other engineers. In commercial software development, it is usually ad-hoc reviewing. However, formal methods exist and are typically used when developing life-critical software, e.g., for a pacemaker or the space shuttle. This is an important point; it is not possible to find all defects via testing. After implementation, some amount of testing will usually be performed based on information in the ES. The software quality assurance (SQA) engineers perform various types of testing of the new software package to find problems that can corrected thereby reducing the rework that might be needed later. The same SQA tests will likely be used in the future to test new releases of the software package to ensure that no regressions2 have occurred. 1 An algorithm is a prescribed set of well-defined rules for the solution of a problem. 2 A regression is what happens when a change is made, and now something that used to work no longer works correctly. 2 After one or two cycles of SQA testing and correction of defects (bugs), alpha testing can begin. Some customers may be willing to do alpha testing, perhaps in exchange for privileges such as a discount on the final product, with the understanding that the alpha version is unproven (the customer should not be encouraged to use it to run their production system), and that there may be significant changes made before the final release of the product. For some software products, the vendor may be able to run the package on some systems in-house. Possibly, an independent software testing organization may be hired to do alpha testing. During alpha testing, the developers work closely with the alpha testers, fix defects as quickly as possible, and make design changes if deemed necessary. Alpha testing is considered complete when the incidence of defects becomes very low. The ES is revised (if necessary), the product goes through SQA testing again, and the product is ready for the next phase of the life cycle. At this point, the product is essentially in its final form. The next step is beta testing which is done on a larger scale than alpha testing. Selected customers are invited to become beta testers, in exchange for an early version of the product. If possible, the product is also used in-house as much as possible. It is expected that using the product in a wide range of situations will uncover a few (if any) remaining defects. Design changes are avoided if at all possible. At the completion of beta testing, the development company will likely announce that the new product is available for general release, that is, it may be ordered by any customer. All of the documentation must be available at this point, and the company must be able to ship copies of the software and documentation to its customers (possibly through distributors). Once the new product has been released for general distribution, product development is essentially complete. The software and internal documentation may be turned over to a software maintenance group. A customer support group will likely handle questions from customers and report problems. Problem reports are forwarded to the software developers doing maintenance for resolution. The company will periodically or on a case-by-case base distribute new versions of the software which fix defects and may include minor enhancements. When it sells a new product, the development company may notify its customers that the product will be supported for a specific period of time, after which there will be no support for the product. The company usually declares a specific version of a product to be "obsolete" and unsupported only after a certain number of updates of the product have been released. Customers may continue to use the older versions; however, if they encounter any problems, the company will likely advise the customer to purchase the latest version of the product. Interaction of technical definition and intellectual property law: After the entire development process is complete, the developer will have source code, object code and various forms of documentation some of which is not for customer use. Customers (end-users) will receive the object code (what their computer reads) and user manuals which explain how the software program works. Most of the elements of what the software company has developed, including both object and source code and the written documentation is protected under the copyright laws. 3 However, some of the elements of software, such as a menu command hierarchy and some graphical user interfaces (GUI) are not copyrightable.4 In addition, elements of software may be patentable. The interaction of the intellectual property rules to the technical definitions and aspects of software has relevance in the tax law. For example, it would generally not be proper to classify "software" as a copyright for tax purposes because not all elements of software are copyrightable. Also, if the software (or some element of it) has been patented, it would not be appropriate to classify the entire asset as a copyright. As to whether software should be broken down into its elements for tax purposes (such as the object code that is licensed) is one of the issues that forms a significant part of the puzzle as to how software transactions are to be taxed. 3 17 U.S.C. 101 and 102, Apple Computer Corp. v. Franklin Computer Corp., 714 F.2d 1240 (3rd Cir. 1983). 4 Lotus Development Corp. v. Borland Int'l., Inc., 49 F.3d 807 (1st Cir. 1995), cert granted 132 L.Ed.2d 921 (1995), in January 1996, the U.S. Supreme Court issued a per curiam opinion affirming the 1st Circuit opinion, and Apple Computer Inc. v. Microsoft Corp., 35 F.3d 1435 (9th Cir. 1994). 3
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hr1956.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: CONGRESSIONAL BUDGET OFFICE COST ESTIMATE July 11, 2006 H.R. 1956 Business Activity Tax Simplification Act of 2005 As reported by the House Committee on Judiciary on June 28, 2006 SUMMARY H.R. 1956 would amend current law to prohibit state and loca...
Quiz10-30-08.doc
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Quiz for 10/30/08 Online Lesson Business 223A Tax Research Save this document to your computer so you can answer the questions and submit the word document to your instructor at anellen@sjsu.edu. You can answer the multiple choice questions by just ...
10-1870.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: The Relevance of October 20 to the History of the City of San Jos and San Jos State University As the first public institution of higher education on the West Coast, San Jos State University has a rich history tied to Californias history, as well as ...
TIMELINE.PDF
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Timeline Review of Activities Related to Discussions on Internet Taxation The Internet allows for a new business model and thus, has called into question how tax rules designed for a different model apply. Legislators, taxing agencies, businesses and...
N88-74.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Notice 88-74, 1988-2 CB 385 Home Mortgage Interest This notice provides guidance on various issues relating to the home mortgage interest deduction under section 163 (h) (3) of the Internal Revenue Code as revised by the Revenue Act of 1987 for taxab...
x-56-08.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: OVERVIEW OF SELECTED TAX PROVISIONS RELATING TO THE FINANCING OF SURFACE TRANSPORTATION INFRASTRUCTURE Scheduled for a Public Hearing Before the SENATE COMMITTEE ON FINANCE on July 10, 2008 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION ...
EITCReform.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Simplification of the EITC through Structural Changes Submission to the Joint Committee on Taxation for its Study of the Overall State of the Federal Tax System* By Annette Nellen, Esq. CPA San Jos State University I. Introduction The earned income...
gg96043.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: United States General Accounting Office GAO May 1996 Report to the Honorable Robert T. Matsui, House of Representatives TAX POLICY AND ADMINISTRATION Review of Studies of the Effectiveness of the Research Tax Credit G A O years 1921 - 1996 GA...
DomesticEC.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: E-Commerce: A Review and Analysis of Federal Domestic Tax Issues Presented to: Santa Clara County Bar Association Section of Taxation July 12, 2000 Annette Nellen, Esq., CPA San Jose State University http:/www.cob.sjsu.edu/facstaff/nellen_a/ Overvie...
Labhart-MilesSSTP072408.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Welcome SJSU MST Program Professor Annette Nellen July 24, 2008 San Jose, CA The Streamlined Sales Tax Are we talking simplification? Presented by: Monika Miles & Bill Labhart Labhart Miles Consulting Group, Inc. Streamlined Sales Tax Project (SS...
predatorylendingbrochure.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: edly pressured you to renance? Is your loan covered by insurance you dont need or want? If you think youve been taken advantage of, state and federal laws may protect you. Also, the following organizations may be able to help: Your local or state bar...
f1120sm3.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: SCHEDULE M-3 (Form 1120) Department of the Treasury Internal Revenue Service Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Attach to Form 1120 or 1120-C. See separate instructions. OMB No. 1545-0123 200...
PauCaseAI-HEI.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Peter S. Pau, et ux., TC Memo 1997-43 (excerpt) Respondent determined a deficiency in and a penalty on petitioners\' 1990 Federal income tax as follows: Year -1990 Penalty Deficiency Sec. 6662(a) -$438,692 $61,040 On November 7, 1994, the Paus filed...
In-classquestions-ANSWERS469.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ADVANCED INDIVIDUAL TAXATION Business 225K Fall 2008 In-class questions and answers 1. a. Will the Grapes be able to use the winery losses to offset their income? Is this a trade or business? See 1.469-4(b)(1) Is it a hobby (183)? Has business beg...
overview.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: \"The laying of this cornerstone symbolizes the work which we of this generation are doing. We are laying the foundations of a new State. We are laying the foundations of an educational system. We must be careful to lay them properly, for the whole su...
RL33619_20060822.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Order Code RL33619 CRS Report for Congress Received through the CRS Web Value-Added Tax: A New U.S. Revenue Source? August 22, 2006 James M. Bickley Specialist in Public Finance Government and Finance Division Congressional Research Service The...
gg96175.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: United States General Accounting Office GAO September 1996 Report to the Honorable Orrin G. Hatch, U.S. Senate TAX ADMINISTRATION Income Tax Treatment of Married and Single Individuals G A O years 1921 - 1996 GAO/GGD-96-175 GAO United State...
Donating IP.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Donating IP 1. Charitable Contributions of IP - Notice 2004-7, 2004-3 IRB 310 Due to specific concerns with certain donations of intellectual property, the IRS issued this notice to alert taxpayers of possible penalties under 6662 and promoters and a...
HighTechTaxUpdate2008.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: 1 Selected High Tech Tax Developments 2008 Annette Nellen, CPA, Esq. Tax Professor, San Jos State University http:/www.cob.sjsu.edu/nellen_a/ December 4, 2008 Table of Contents R Procedure International ...
Report2dSUTNexus.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Californias Tax System Report #2d Sales and Use Tax Weakness & Possible Remedies: Nexus Uncertainty Professor Annette Nellen San Jos State University and Fellow with the New America Foundation California Program This is one in a series of reports o...
JGB_Fall07_a06_nellen.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: JGB_Fall07_a06_nellen.qxd 12/4/07 3:56 PM Page 57 TAXES AND SUSTAINABILITY Annette Nellen1 and Monika Miles2 INTRODUCTION For several decades, we have periodically seen concern expressed about our environment and energy usage. The supply and cos...
nr_03_01_ UseTxNonCompliance.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: WASHINGTON STATE DEPARTMENT OF REVENUE NEWS FOR IMMEDIATE RELEASE For more information, contact: Mike Gowrylow (360) 486-2113 Latest Compliance Study Shows Sharp Drop in Use Tax Compliance OLYMPIA, Wash., Jan. 24, 2003 Registered businesses fail to...
Tax Journals and Newsletters.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Tax Journals and Newsletters Bring this chart to class with you on the date noted in the syllabus. We will use it to compare some of the many tax journals and newsletters that exist. Journal of Taxation Frequency of publication Publisher Does it summ...
RRA87LegHistory163.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Committee Reports (\'87 OBRA, , PL 100-203, 12/22/87) House Explanation * Present Law. Under present law, the itemized deduction for personal interest is being phased out over the period 198790. Personal interest is any interest, other than interest i...
469PracticeSet.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ADVANCED INDIVIDUAL TAXATION Business 225K Fall 2008 469 Practice Set Due 10/11/08 15 points Your answers should be typed with each answer clearly labeled as to which question the answer pertains to. Citations to the primary authority supporting your...
Intro.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Introduction to High Technology Industries By Annette Nellen, SJSU Table of Contents Topic What Does High Technology Mean? Industries Represented by the Term \"High Technology Businesses\" Common Traits of High Technology Businesses Location of High Te...
3-01.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Tax Policy Concept Statement 1 Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals AICPA_ Issued by the Tax Division of the American Institute of Certified Public Accountants 2 NOTICE TO READERS Tax Policy Concept St...
TaxationBasics.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Taxation Basics A few points to keep in mind Taxes serve to produce revenue for government operations. Taxes are what we pay for civilized society. This quote from Supreme Court Justice Oliver Wendell Holmes, Jr. (18411935) is inscribed on the IRS ...
MaineUpdate2008.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: 2008 STUDENT UPDATE TO INTELLECTUAL PROPERTY TAXATION: PROBLEMS AND MATERIALS by Jeffrey A. Maine Xuan-Thao Nguyen Copyright 2008 Jeffrey A. Maine and Xuan-Thao Nguyen. All Rights Reserved. This handout updates the Casebook since its publication in ...
s-2-05.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: OPTIONS TO IMPROVE TAX COMPLIANCE AND REFORM TAX EXPENDITURES _ PREPARED BY THE STAFF OF THE JOINT COMMITTEE ON TAXATION January 27, 2005 JCS-02-05 Contents Page INTRODUCTION AND SUMMARY .. 1 GRASSLEY-BAUCUS REQUEST LETTER . 3 I. TAX PROCEDURE AN...
s-7-96.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ...
07-22-RevenueProjections.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Statement of Douglas Holtz-Eakin Director The Tax Codes Impact on the Reliability of Revenue Projections before the Committee on the Budget U.S. House of Representatives July 22, 2004 This document is embargoed until 10:30 a.m. (EDT), Thursday, Ju...
f6765.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Form 6765 Credit for Increasing Research Activities Attach to your tax return. OMB No. 1545-0619 2007 Attachment Sequence No. Identifying number Department of the Treasury Internal Revenue Service Name(s) shown on return 81 Section ARegular Cr...
Tax_Policy_stmt1.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Tax Policy Concept Statement 1 Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals AICPA_ Issued by the Tax Division of the American Institute of Certified Public Accountants 2 NOTICE TO READERS Tax Policy Concept St...
ab0009-1ss.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: STATE BOARD OF EQUALIZATION STAFF LEGISLATIVE BILL ANALYSIS Date Amended: Tax: Related Bills: BILL SUMMARY This bill would extend the state sales and use tax to specified services. ANALYSIS Current Law Under existing Sales and Use Tax Law, a state, l...
taxbases.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: COMPARING INCOME AND CONSUMPTION TAX BASES July 1997 PREFACE This Congressional Budget Office (CBO) paper compares how various transactions are taxed under income and consumption tax systems. It describes how the tax base would change under variou...
irb02-35.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Bulletin No. 200235 September 3, 2002 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Rev. Rul. 2002...
PIP_Info_Consumption.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Consumption of Information Goods and Services in the United States There is a trendsetting technology elite in the U.S. who chart the course for the use of information goods and services. Embargoed until 6pm Eastern on 23 November 2003 John B. Horri...
s-3-96.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ...
taxworkbook.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: TA X P R I N C I P L E S workbook A TOOL FOR CRITIQUING TAX & FISCAL PROPOSALS AND SYSTEMS FEBRUARY 2003 Prepared by the Tax Policy Group of Joint Venture: Silicon Valley Network Joint Ventures Tax Policy Group consists of individuals from high te...
p535.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Publication 535 Cat. No. 15065Z Contents Introduction . . . . . . . . . . . . . . . . . . . . . Whats New for 2007 . . . . . . . . . . . . . . . Whats New for 2008 . . . . . . . . . . . . . . . Reminders . . . . . . . . . . . . . . . . . . . . . . 1...
3_guiding_principles_for_tax_law_transparency_final_1003.doc
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Tax Policy Concept Statement 3 Guiding Principles for Tax Law Transparency Issued September 2003 AICPA_ Issued by the Tax Division of the American Institute of Certified Public Accountants 1 NOTICETOREADERS Tax Policy Concept Statements of the ...
usetax2.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Alabama Department of Revenue News Release April 5, 2001 Consumer Use Tax Line Item Reminder MontgomeryAs the 2001 filing season enters the final stretch, Alabamians who shop the Internet, TV home shopping networks, or catalog sales are once again r...
SplitRollArticle.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: From: Real Estate Taxation, 3rd quarter 2004, Volume 31, Issue 4, p. 180. Splitting the Roll What are the Implications for Businesses and Tax Policy Annette Nellen, CPA, Esq. San Jos State University Introduction Property taxes exist in all state...
Eisner v Macomber.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Sample Supreme Court Case Brief [Comment - everything needed to write up this brief is contained in the text of the case itself.] Eisner v Macomber, 252 U.S. 189, 1 USTC 32 (1920) Doctrine Stock dividends are not income and thus not subject to tax. ...
final prep.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Tax Research & Decision Making Questions you should be able to answer by the end of the course (You should find this useful during the course and in preparation of the final exam.) What are the 6 steps to research per your textbook? What does each ...
st-6.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Order Code 95-307 SPR Updated March 7, 2002 CRS Report for Congress Received through the CRS Web U.S. National Science Foundation: An Overview Christine M. Matthews Specialist in Science and Technology Policy Resources, Science, and Industry Divisi...
x-103-07.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: PRESENT LAW AND BACKGROUND RELATING TO QUALIFIED RETIREMENT PLAN FEES Scheduled for a Public Hearing Before the HOUSE COMMITTEE ON WAYS AND MEANS on October 30, 2007 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION October 30, 2007 JCX-103...
s-4-96.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ...
PolicyApproachToAnalyzingTaxSystems.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: 1 Policy Approach to Analyzing Tax Systems Annette Nellen, Esq. CPA Tax Professor College of Business San Jos State University http:/www.cob.sjsu.edu/nellen_a/ Overview: This analysis is based on testimony presented by Professor Nellen on 4/21/03 t...
f4952.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Form 4952 OMB No. 1545-0191 Investment Interest Expense Deduction Attach to your tax return. Department of the Treasury (99) Internal Revenue Service Attachment Sequence No. Identifying number 2008 51 Name(s) shown on return Part I 1 2 3 Tot...
workerclassification.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: 20 Common Law Factors For Determining Whether A Worker is An Employee or An Independent Contractor Generally, the relationship between a worker and an employer is one of employer-employee if the employer has the right to control and direct how the wo...
TRNQSG.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Navigation Bar Type your search terms or a complete citation Set up Trackers and set preferences Clear your search expression Run your search Clear selected publications View previous research steps to search again Track the history of federal ca...
teachers.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Section 2. Effective Teaching: What Is It? 1 Characteristics of Effective Teachers Though there seems to be a prevailing assumption that effective teaching cannot be defined, the research literature indicates otherwise. The studies below have ident...
RR2008-12-163d.doc
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Rev. Rul. 2008-12, 2008-10 IRB 520 Issue Is a noncorporate limited partner\'s distributive share of partnership interest expense incurred in the trade or business of trading securities by the partnership subject to the limitation on the deduction of i...
n-07-49.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: ...
twotax.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: TWO PAPERS ON FUNDAMENTAL TAX REFORM October 1997 PREFACE This memorandum presents two papers on fundamental tax reform prepared for a symposium sponsored by the Joint Committee on Taxation and held on January 17, 1997. Questions about the papers ...
RR95-16-163d.doc
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Rev. Rul. 95-16, 1995-1 CB 9 Issue Is the carryover of a taxpayer\'s disallowed investment interest to a succeeding taxable year under section 163(d)(2) of the Internal Revenue Code limited by the taxpayer\'s taxable income for the taxable year in whic...
ECTaxIssues11-06.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Lurking E-Commerce Taxation Issues 2006 Annual Meeting of the CA Tax Bar & the CA Tax Policy Conference San Jose, CA November 3, 2006 Presented by: Professor Annette Nellen, CPA, Esq. College of Business, San Jos State University Fellow, New America ...
gg99030.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: United States General Accounting Office GAO February 1999 Report to the Chairman, Committee on Ways and Means; and the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS Return Selecti...
Vita.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: VITAE ANNETTE NELLEN COLLEGE OF BUSINESS SAN JOSE STATE UNIVERSITY Department of Accounting & Finance SJSU College of Business One Washington Square San Jose, CA 95192-0066 http:/www.cob.sjsu.edu/nellen_a/ (408) 924-3508 anellen@sjsu.edu Fax (408) 9...
stg_pts.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: STATE PERSONAL INCOME TAXES: FEDERAL STARTING POINTS (as of January 1, 2007) Relation to Internal Revenue Code -no state income tax 1/1/06 -1/1/05 Current Current Current no state income tax 1/1/06 12/31/05 1/1/06 Current 1/1/06 1/1/06 Current 12/31/...
sb1009-3bm.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: STATE BOARD OF EQUALIZATION STAFF LEGISLATIVE BILL ANALYSIS Date Amended: Tax: Board Position: BILL SUMMARY 06/18/03 Sales and Use Bill No: Author: Related Bills: SB 1009 Alpert AB 1741 (AR&T) This bill would, for purchases made on or after Janu...
05-23-AMT-testimony.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Statement of Douglas Holtz-Eakin Director The Individual Alternative Minimum Tax before the Subcommittee on Taxation and IRS Oversight Committee on Finance United States Senate May 23, 2005 This statement is embargoed until 12:30 p.m. (EDT) on Mon...
irb07-04.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: Bulletin No. 2007-4 January 22, 2007 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Rev. Rul. 20073...
Bus225J-Spring08.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: TAXATION OF EXECUTIVE COMPENSATION Business 225J Early Spring 2008 Professor Wendy Davis Mondays Tuesday Saturdays Office hours Office Phone E-mail Course website January 7 February 25, 5:30 pm 9:30 pm January 22 (no class Monday, January 21), 5:3...
SIIA_Solomon_Notice2005-14_033105.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: March 31, 2005 Mr. Eric Solomon Acting Assistant Secretary of the Treasury for Tax Policy Department of the Treasury 1500 Pennsylvania Avenue Washington, DC 20220 RE: Notice 2005-14 Treatment of Computer Software for Purposes of Section 199 Dear M...
MyPlanAN.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: My University Scholar Plan (My Plan) Annette Nellen I. My Reasons for Going to College and Choosing to Major in Accounting After graduating from Agoura High School, I began my university studies at San Jos State University on August 23, 2006. My reas...
x-53-08.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: PRESENT LAW AND ANALYSIS RELATING TO INDIVIDUAL RETIREMENT ARRANGEMENTS Scheduled for a Public Hearing Before the SELECT REVENUE MEASURES SUBCOMMITTEE of the HOUSE COMMITTEE ON WAYS AND MEANS on June 26, 2008 Prepared by the Staff of the JOINT COMM...
0608_haveityourway_001.pdf
Path: San Jose State >> BUS >> 225j Spring, 2008
Description: budget brief JUNE 2005 AUGUST 2006 HAVE IT YOUR WAY: SHOULD SOME CORPORATIONS GET TO CHOOSE HOW MUCH OF THEIR INCOME IS TAXED IN CALIFORNIA? A B 1037 (Frommer), as proposed to be amended, would give corporations in some industries an option to use...
