U.S. Tax Guide

Investment Taxation

The basis and rates of federal taxation of individuals, including estate tax, and information about how to file. There is a comprehensive review of recent developments in the world of tax shelters, and a guide to tax-efficient retirement and pension schemes.

Taxation Of Investment In The U.S.
An overview of the taxation of investment by individuals, at home and overseas.
Taxation of Dividends »
Taxation of Capital Gains »

Offshore Investment
The IRS is tough on offshore investment; but there are some legal ways of minimizing the taxation of overseas investment.
Overseas Investment Income »

Venture Capital
Tax-efficient ways of corporate investment using private finance and venture capital.
The U.S. Venture Capital Sector »
Corporate Organisation of VC Firms in the U.S. »
Exiting a Venture Capital Investment »
The U.S. Tax Regime for Venture Capital »
Policy Issues Affecting Venture Capital »

Film Finance
Federal tax incentive programs to support film production.
The United States Film Industry »
'Runaway' Productions »
Legislative Support For Film Production »
The American Jobs Creation Act of 2004 »
State Tax Incentive Regimes For Film Production »
The Jobs & Growth Tax Relief Reconciliation Act 2003 »

Forest Finance
Federal and state programs offering tax incentives to timber production; how to use the Tax Code to minimize taxes on lumber production.
The Economics of Forestry in the U.S. »
U.S. Forestry Taxation »
Calculation of Taxable Income »
Establishing The 'Basis' of Forestry Assets »
Casualty Losses »
Capital Gains Holding Requirements »

Qualified Intermediaries
The rules covering the imposition of withholding tax on returns from investment by 'paying agents' at home and overseas.
Introduction: What The Legislation Does »
The Legislation »
Approved Countries With 'Attachments' »
Supplementary IRS Documentation »