Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
Choice Of Business Tax Entity After The 1993 Tax Act, Craig J. Langstraat, K. Dianne Jackson
Choice Of Business Tax Entity After The 1993 Tax Act, Craig J. Langstraat, K. Dianne Jackson
Akron Tax Journal
The first section of this article presents a discussion of the decision itself, as well as a description of each of the most common types of business forms. The second section provides a summary of the tax classification requirements imposed on certain entities by the Internal Revenue Service (IRS). The third and fourth sections examine the non-tax and tax considerations of the choice of entity decision. A chart is also provided which summarizes the non-tax and tax considerations addressed in the article (see Appendix A).
Distributions From Revocable Trusts And Estate Inclusion, Mark A. Segal
Distributions From Revocable Trusts And Estate Inclusion, Mark A. Segal
Akron Tax Journal
In this article analysis is made of the tax law and issues concerning the estate tax treatment of distributions made from a revocable trust within three years of death.
Income Tax Practice And Certified Public Accountants: The Case For A Status Based Exemption From State Unauthorized Practice Of Law Rules, Matthew A. Melone
Income Tax Practice And Certified Public Accountants: The Case For A Status Based Exemption From State Unauthorized Practice Of Law Rules, Matthew A. Melone
Akron Tax Journal
The purpose of this article is to examine the application of unauthorized practice of law restrictions to certified public accountants engaged in income tax practice. Prior to my admission to the bar, I had been a practicing certified public accountant and, like many of my colleagues, did not believe that the scope of my profession's services in tax matters was subject to serious dispute. However, exposure to attorneys, particularly those not in tax practice, has led me to conclude that the bar has not come to any universally agreed upon conclusions about the role that certified public accountants may properly …
How To Reduce The Compliance Burden Of The Earned Income Credit On Low-Income Workers And On The Internal Revenue Service, Jonathan Barry Forman
How To Reduce The Compliance Burden Of The Earned Income Credit On Low-Income Workers And On The Internal Revenue Service, Jonathan Barry Forman
Oklahoma Law Review
No abstract provided.