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Accounting

San Jose State University

Faculty Publications

2008

Articles 1 - 4 of 4

Full-Text Articles in Business

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Faculty Publications

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio Feb 2008

Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio

Faculty Publications

The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.


Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto Jan 2008

Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto

Faculty Publications

No abstract provided.


Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen Jan 2008

Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen

Faculty Publications

No abstract provided.