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Articles 391 - 420 of 14413
Full-Text Articles in Entire DC Network
Tax Clinic, Thomas S. Oehring
Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott
Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Tax Adviser
No abstract provided.
Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms
Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms
Tax Adviser
No abstract provided.
Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean
Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants
Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal
Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal
Tax Adviser
No abstract provided.
Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker
Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker
Tax Adviser
No abstract provided.
Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine
Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine
Tax Adviser
No abstract provided.
Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston
Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston
Tax Adviser
No abstract provided.
Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin
Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin
Tax Adviser
No abstract provided.
Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner
Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner
Tax Adviser
No abstract provided.
Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell
Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell
Faculty Open Access Works
Excerpt:
Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Research Collection School Of Accountancy
Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Whys And Hows Of Tax Writing, Jerome K. Pescow
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Tax Adviser
No abstract provided.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Tax Adviser
No abstract provided.
U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli
U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.