Alaskan Commercial Fishing : Catcher Vessels, Part I Ebook

Alaskan Commercial Fishing 1

• Economic Impact 1-1

• Competition and Foreign Influence 1-2

• A Limited Resource 1-4

• Fishing Permits 1-6

• Reporting Requirements 1-7

• Sources 1-10

• Income Probe 2-1

• Fish Ticket Data 2-1

• Crew Settlement Statements 2-2

• Foreign Sales 2-2

• Required Filing Checks 2-2

• Forms 1099 2-2

• Employment Tax Returns 2-3

• Currency Transaction Reports 2-3

• Capital Construction Fund (CCF) 2-3

• Other Taxes 2-4

• Self-Employment Taxes 2-4

• Fuel Excise Tax 2-5

• Alternative Minimum Tax-Corporations Only 2-5

• Travel and Meals 2-5

• Travel To/From Port 2-5

• Meals on Board 2-6

• Crew Shares 2-6

• Sales of Permit 2-7

• Forgiveness of Debt 2-7

• Exxon and the Oil Spill 2-7

• Exxon Update 2-9

• Federal Tax Law 3-1

• Information Returns 3-1

• Employment Taxes 3-3

• Travel Expenses 3-6

• Capital Construction Fund 3-14

• Indian Fishing Rights 3-15

• Exchanges of Limited Entry Fishing Permits 3-16

• Amortization of Limited Entry Fishing Permits 3-16

• Depreciable Life of Fishing Vessels 3-17

• Self-Employment Tax on Bareboat Chapter Income 3-17

• Alaska State Law 3-18

• Introduction 4-1

• Salmon 4-1

• Southeast 4-1

• Southcentral 4-2

• Bristol Bay 4-2

• Kodiak 4-3

• The Alaska Peninsula and Aleutians 4-3

• Halibut and Herring 4-3

• Groundfish 4-4

• Crab 4-5

• Sources 4-5

• State and Federal Agency Contacts G-1

• Glossary of Gear G-3

• Sources G-4

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