In October, 2004, President Bush signed the American Jobs Creation Act of 2004, the first major corporate tax act to be passed in the United States since 1986. The Act was expected to bring tax relief of over $137 billion to more than 200,000 US corporations and businesses.
PricewaterhouseCoopers has developed the following publications and Webcasts to help you understand the various provisions of the Act and their tax impact.
Final regulations modify reportable transaction disclosure rules - August 2007
The following Washington Insight article, developed for the Washington Tax Service's (WTS) iNTOpwc enterprise information portal, summarizes modifications made to the prior section 6011 regulations regarding the disclosure of reportable transactions, including disclosures that taxpayers may be considering for tax returns expected to be filed shortly.
The American Jobs Creation Act of 2004: Application of section 199 to the pharmaceutical industry - January 2006
This whitepaper sets forth certain thoughts, observations, insights and views on issues relating to the application of section 199 to the pharmaceutical industry ("Pharmas"). The analysis herein takes into account the recently issued proposed regulations under section 199, which expand on the initial guidance, Notice 2005-14 (the "Notice"), issued in January 2005.
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