Alaskan Commercial Fishing : Catcher Vessels, Part I Ebook

CHAPTER 1: AN OVERVIEW OF THE ALASKAN COMMERCIAL FISHING INDUSTRY

• Sources 1-10
• Reporting Requirements 1-7
• Fishing Permits 1-6
• Competition and Foreign Influence 1-2
• A Limited Resource 1-4
• Economic Impact 1-1

• Travel and Meals 2-5
• Travel To/From Port 2-5
• Self-Employment Taxes 2-4
• Sales of Permit 2-7
• Required Filing Checks 2-2
• Other Taxes 2-4
• Meals on Board 2-6
• Fuel Excise Tax 2-5
• Forms 1099 2-2
• Forgiveness of Debt 2-7
• Foreign Sales 2-2
• Fish Ticket Data 2-1
• Exxon and the Oil Spill 2-7
• Exxon Update 2-9
• Employment Tax Returns 2-3
• Currency Transaction Reports 2-3
• Crew Shares 2-6
• Crew Settlement Statements 2-2
• Capital Construction Fund (CCF) 2-3
• Alternative Minimum Tax-Corporations Only 2-5
• Income Probe 2-1

• Travel Expenses 3-6
• Self-Employment Tax on Bareboat Chapter Income 3-17
• Information Returns 3-1
• Indian Fishing Rights 3-15
• Exchanges of Limited Entry Fishing Permits 3-16
• Employment Taxes 3-3
• Depreciable Life of Fishing Vessels 3-17
• Capital Construction Fund 3-14
• Amortization of Limited Entry Fishing Permits 3-16
• Alaska State Law 3-18
• Federal Tax Law 3-1

• The Alaska Peninsula and Aleutians 4-3
• Southeast 4-1
• Southcentral 4-2
• Sources 4-5
• Salmon 4-1
• Kodiak 4-3
• Halibut and Herring 4-3
• Groundfish 4-4
• Crab 4-5
• Bristol Bay 4-2
• Introduction 4-1

• Sources G-4
• Glossary of Gear G-3
• State and Federal Agency Contacts G-1