Excerpt from Description of Possible Options to Increase Revenues This pamphlet, prepared by the staff of the Joint Committee on Taxation in conjunction with the staff of the Senate Committee on Finance, provides descriptions of possible revenue-increase options for the information of the Committee on Finance in connection with any consideration of revenue-increase legislation. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Description of Possible Options to Increase Revenues: July 16, 1982 A taxpayer which enters into long-term contracts may elect to use one of four accounting methods to account for the income and expenses attributable to such contracts. Long-term contracts gener ally are building, installation, construction, or manufacturing con tracts that are not completed by the end of the taxable year in which they were entered into. A manufacturing contract is not a long-term contract unless it involves the manufacture of either (1) unique items of a type not normally carried in the finished goods inventory of the taxpayer or (2) items that normally require more than 12 months to complete. The four methods used to account for long-term contracts are the cash method, the accrual method, the percentage of completion method, and the completed contract method. The cash and accrual methods are methods applicable to all types of income of all tax payers generally. The percentage of completion method and the completed contract method apply only to long-term contracts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Description of Possible Options to Increase Revenues Prepared for the Committee on Ways and Means: By the Staff of the Joint Committee on Taxation With the Staff of the Committee on Ways and Means The first part of the pamphlet describes the revenue proposals contained in the President's Fiscal Year 1988 Budget (submitted to Congress on January 5, The second part of the pamphlet de scribes certain other possible revenue Options. For each item, there is a summary description Of present law, the President's budget proposal (where applicable), possible proposals, arguments for and against the proposals, and estimated revenue effects (if available by the publication date). The third part provides a table Of the esti mated revenue effects Of the proposals included in parts one and two (if available). About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Description of Possible Options to Increase Revenues Prepared for the Committee on Ways and Means: By the Staff of the Joint Committee on Taxation With the Staff of the Committee on Ways and Means About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Description of Possible Options to Increase Revenues This pamphlet, prepared by the staff of the Joint Committee on Taxation in conjunction with the staff of the Senate Committee on Finance, provides descriptions of possible revenue-increase options for the information of the Committee on Finance in connection with any consideration of revenue-increase legislation. The first part of the pamphlet is a description of provisions addressed by the Administration's revenue proposals. This is followed by a description of other possible revenue increase options that have been proposed by Senators or that the Finance Committee may wish to consider. For each of the proposals in parts I and II, the description includes present law, possible alternative proposals, pros and cons, and estimated revenue effects. The third part is a tabulation of the estimated revenue effects of the proposals described in parts I and II of this pamphlet. Finally, an Appendix presents data, by income class, of estimated taxable returns, total tax liability, average tax liability, and percentage of taxpayers itemizing deductions in 1983 and 1984 (under present law). The proposals described in part II of this pamphlet are not Joint Committee staff or Finance Committee staff proposals or recommendations, but rather possible revenue-increase options which the Finance Committee may wish to consider in connection with legislation relating to revenue-increase targets set by the Congressional Budget Resolution. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

This book proposes capacity options as a flexible alternative air cargo contract type, and illustrates how capacity can be priced through option contracts. The analysis is accomplished by means of an analytical multivariate optimization model under price and demand uncertainty. A case study using data from a leading German carrier illustrates the financial potential. Finally, the author shows how capacity-option contracts integrate into the context of air cargo revenue management.