Of the five fields that have received approval or come on-stream this quarter, four qualify for the small field tax allowance and one qualifies for the ultra-heavy oilfield allowance.
He has the least doctrinaire tax plan in the Republican field, complete with tax breaks exclusively for middle-income groups.
It will provide a field day for tax evasion, with the self-employed tempted to incorporate themselves, and businesses splitting themselves to benefit.
For years economists and health policy experts have debated how best to level the tax playing field and reduce some of the economic distortions caused by it.
The budget, which will be announced on March 21st, is likely to encourage brown-field development by changing its tax treatment, relative to the construction of new houses.
Otherwise, Congress should allow corporations to deduct dividends in the same manner they can deduct interest expenses to level the tax and financing playing field.
So, the next phase of North Sea and Atlantic development will respond to oil prices being higher and to a tax regime that encourages small field development.
Max Baucus (D-Mont.) said a key component of tax reform would be a level playing field for employers.
Everyone from airlines to cable providers to tax preparation companies is using Twitter to field and respond to customer feedback.
Simplifying the code means regular families will be on a level playing field with those who can afford high-price tax advisers.
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That is why Cut, Balance and Grow also phases out corporate loopholes and special-interest tax breaks to provide a level playing field for employers of all sizes.
And pro-growth tax reform, by lowering rates for all Americans while closing loopholes that primarily benefit the well off, can eliminate unfairness in the tax code and ensure a level playing field for all.
We would finally level the playing field between founders and investors (who escape all tax on their unrealized appreciation) and wage earners (who are subject to current tax at ordinary income rates on all of their economic income, except what little they can put into tax-deferred retirement plans).
The Tax Policy Center is not out in left field on this point.
Field had set up a group within BDO to push the tax shelter service.
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The Main Street Fairness Act aims to level the playing the field by requiring online retailers to collect and remit the proper tax.
The general portfolio includes Berkshire Hathaway ( BRK.B), which pays no dividend, while the tax-managed portfolio substitutes dividend-yielding oil field services provider Schlumberger ( SLB) for Berkshire.
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So we think that this is part of simplifying the tax code, making it more of a level playing field, so that all companies are treated the same.
This new legislation is considered a way to level the playing field, since physical shop fronts are required to collect state sales tax for the state where they are located.
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But the new CBA, with greater revenue sharing and stricter luxury tax penalties for high-spending clubs, will level the playing field even more for those markets which are less affluent.
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The feds got their man in a large tax shelter case that will send former BDO Seidman CEO, Denis Field, to prison.
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Funding for development of the gas field is now on hold, he said, due to banks' concerns about the new tax regime.
Last summer, both consented to court orders in Florida restricting their tax return activity and, in the case of Calvert, barring him from the field completely.
It will also tilt the playing field in favor of large-cap companies utilizing their cash to repurchase shares and raise their still tax advantaged dividends.
Frank Field, the former minister who led the successful campaign for a U-turn on the 10p tax band, said ministers should welcome backbench pressure as it would strengthen their hand in negotiations.
"Online and mail-order retailers should collect sales tax at the point of purchase, too, so there will be a level playing field, " says Jason Brewer, a spokesman for the Retail Industry Leaders Association, which includes nine of the 10 largest merchants.
While Facebook is a concept of the mind that can migrate its human capital to the tax climate it deems best, Continental Resources cannot change the location of the Bakken oil field.
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"There's a natural resentment that builds up" between the field offices and IRS headquarters, said Marvin Friedlander, a 40-year IRS veteran who worked in the tax-exempt section until his retirement in 2009.
Ultimately, whether or not you get busted is determined by your ability to persuade an IRS field examiner sitting in front of you why your newly acquired position was done for economic--and not just tax--reasons.
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