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Author Index, 12 Months Ended October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Statement Of Principles In Estate Planning, American Bar Association, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

Going Private: Tender Offer Redemptions For Cash Or Securities (Part I), James S. Eustice

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 10, October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller

Tax Adviser

No abstract provided.

Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Congressional Tax Reform Hearings, Joel M. Forster

Tax Adviser

No abstract provided.

Erisa: Impact Of The New Limitations On Benefits And Contributions, Lloyd S. Foight, Carl S. Glassberg

Tax Adviser

No abstract provided.

Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Maurice Hubert Stans [Inducted 1960], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.

International Journal of Applied Management and Technology

Ineffective leadership characteristics hinder employee engagement in the financial industry, leading to negative organizational outcomes. The purpose of this quantitative, correlational, cross-sectional study was to examine the relationship between servant leaders’ humility, active listening, and trust-building and employee engagement in U.S. private financial organizations. The servant leadership theory of serving followers and the social exchange theory of reciprocity grounded this study. Using simple random sampling, the participants comprised190 employees from private financial organizations in the United States. They completed the Servant Leadership Scale-7; Servant Leadership Assessment Instrument factors 6 and 7; the hearing, understanding, remembering, interpreting, evaluating, and responding (HURIER) …

Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.

Washington Report: Irs Disclosure Policies And Practices, Joel M. Forster

Tax Adviser

No abstract provided.

Sec. 351 - Problems, Planning, And Procedures, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton

Walden Dissertations and Doctoral Studies

The U.S. Department of the Treasury incurs substantial costs due to a tax gap, and the U.S. Internal Revenue Service has limited capacity to implement non-enforcement strategies without a deeper understanding of the behavioral drivers of tax non-compliance. Grounded in the theory of planned behavior, the purpose of this quantitative, correlational study was to explore the relationships between small business owners’ attitudes toward taxation, social norms, perceived behavioral control, and tax compliance behaviors. The participants comprised 121 small business owners in the Atlanta, Georgia, metropolitan area. They completed a combined survey consisting of the ethics of tax evasion survey instrument …

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …

The Tax Adviser, Volume 2, Number 12, December 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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 10, October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker

Tax Adviser

No abstract provided.

Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston

Tax Adviser

No abstract provided.

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 [...]

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang

Research Collection School Of Accountancy

Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …