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Taxation

University of Mississippi

1989

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Full-Text Articles in Business

Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians Mar 1989

Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians

Accounting Historians Notebook

The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books


Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter Mar 1989

Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter

Accounting Historians Notebook

A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.


Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa) Mar 1989

Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Mar 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Notebook

No abstract provided.


Yale University Purchases Renaissance Archive, Academy Of Accounting Historians Mar 1989

Yale University Purchases Renaissance Archive, Academy Of Accounting Historians

Accounting Historians Notebook

Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …


Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker Mar 1989

Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker

Accounting Historians Notebook

The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.


Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians Mar 1989

Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson Mar 1989

History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson

Accounting Historians Notebook

The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.


Osamu Kojima Dies, Academy Of Accounting Historians Mar 1989

Osamu Kojima Dies, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue] Mar 1989

Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Bulletin, February 1989, American Institute Of Certified Public Accountants (Aicpa) Feb 1989

Cpa Client Bulletin, February 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa) Feb 1989

Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management Jan 1989

Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Supplement And Illustrative Financial Statements For Oil And Gas Producing Companies: A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally Jan 1989

Disclosure Supplement And Illustrative Financial Statements For Oil And Gas Producing Companies: A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin Jan 1989

Disclosure Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Credit Union Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Credit Union Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Property And Liability Insurance Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division Jan 1989

Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Disclosure Checklist And Illustrative Financial Statements For Prospective Financial Statement Engagements : A Financial Reporting Practice Aid, Winter 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli Jan 1989

Disclosure Checklist And Illustrative Financial Statements For Prospective Financial Statement Engagements : A Financial Reporting Practice Aid, Winter 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall Jan 1989

Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, May 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, May 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants; Jan 1989

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Auditor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Cpa As Auditor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Estate Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council Jan 1989

Cpa As Estate Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi Jan 1989

Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.