Taxation Commons^™

Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

United States Has Highest Corporate Tax Rates, Thomas P. Colaiezzi, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.

The Federal Estate Tax: A Comprehensive Look At The Effects On American Farming And Ranching Businesses, Taylor G. Johnson

Honors Program Theses

One central divide that has emerged on the federal estate tax issue is whether or not it adversely affects farming and ranching businesses in America. An adverse effect on a farming and ranching business would be if business assets would need to be sold in order to pay the federal estate tax. There are opinions on both sides of this issue. Thus, the first research question to answer will be:

i. Does the federal estate tax have adverse consequences on farming and ranching businesses in America?

After a conclusion is drawn on whether or not there are adverse effects from …

An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn

Georgia Municipal Association Practicum (2013-2022)

No abstract provided.

Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this research was to investigate three potential consequences related to the 2003 Illinois Gaming Tax rate restructuring. The first section presents the assessment of whether a higher tax rate motivated an Illinois casino operator to reduce of marketing/promotional expenditures in an attempt to negatively influence revenues. The second establishes if the surrounding state gaming operators reacted to the increased Gaming Tax rate in Illinois, by raising their marketing spending. The last section clarifies whether the changes to the Illinois Gaming Tax Schedule impacted gaming volumes in the neighboring/competing states of Indiana, Iowa, and Missouri.

The analysis relied …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Sustainable Water Management On Brownfields Sites, Ryan Fenwick, New England Environmental Finance Center

Sustainable Communities Capacity Building

This practice guide was developed by the Environmental Finance Center Network (EFCN) through the Capacity Building for Sustainable Communities program funded by the US Department of Housing and Urban Development and the US Environmental Protection Agency. Through a cooperative agreement with HUD, EFCN is providing capacity building and technical assistance to recipients of grants from the federal Partnership for Sustainable Communities, an interagency collaboration that aims to help towns, cities, and regions develop in more economically, environmentally, and socially sustainable ways.

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin Hollenbeck

Employment Research Newsletter

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Attitudes Of Portsmouth Residents Towards An Education Scholarship Tax-Credit Program, Scott Bogle

OTS Master's Level Projects & Papers

The purpose of this study was to determine the interest in a Virginia educational scholarship program that would provide a tax credit to any private corporation donating to nonprofit organizations providing education improvement scholarships to underprivileged students, in order for them to attend nonpublic schools.

A Theory Of Vertical Political Interaction In Cigarette Taxation, Khawaja Mamun

WCBT Faculty Publications

This paper examines the political interdependence of federal and state cigarette tax rates. We develop a lobby group model where a state’s endogenous reaction to a federal cigarette tax hike depends crucially on the political responses of the cigarette producer and anti-smoking lobby groups.

Letter From Patricia Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Ruth Perez, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Re: Conference Call Regarding Forms 1099-B And The Reporting Of A Customer's Basis When A Security Is Sold., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Chair, Aicpa Tax Executive Committee, To Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On The Definition Of Issue Under Consideration--Certain Foreign Corporations Contained In Rev. Proc. 2011-14, Section 3.09(4) And Rev. Proc. 97-27 Section 3.08(4)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Irs, Re: Irs Announcement On June 22, 2012, Regarding Interim Changes To The Individual Taxpayer Identification Number (Itin) Application Process., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Andrew Keyso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Recommendation For Modification Of Rev. Proc. 2011-18 Concerning The Accounting Method For Income From Gift Card Receipts., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Cc:

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, House Committee On Ways & Means, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Support For H.R. 5630, Fighting Tax Fraud Act Of 2012., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Thomas Burrage, Cpa, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, The Appraisal Foundation, Re: Exposure Draft Of The Proposed Changes To The 2014-15 Edition Of The Uniform Standards Of Professional Appraisal Practice (Uspap)., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Re: Comments On Proposed And Temporary Regulations Under Sections 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20, American Institute Of Certified Public Accountants. Repair Regulations Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.