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Articles 2371 - 2400 of 17231
Full-Text Articles in Business
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts, Rachana Khandelwal
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
The Contemporary Tax Journal
No abstract provided.
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa
South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa
The Contemporary Tax Journal
No abstract provided.
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
The Contemporary Tax Journal
No abstract provided.
Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock
Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock
Interviews for WGLT
Professor of Economics Mike Seeborg discusses the July 2019 gas tax increase with Eric Stock from WGLT Radio.
Haskins & Sells Service Classification, John Raymond Wildman
Haskins & Sells Service Classification, John Raymond Wildman
Haskins and Sells Publications
Original typescript from Haskins & Sells;
Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman
Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman
Haskins and Sells Publications
No abstract provided.
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer
Journal of Legislation
Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Research Collection School Of Economics
We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax uncertainty by one standard deviation (a 30% increase in the TU measure) leads to a 0.17% point per-year decrease in the growth rate of establishments over two years. The result holds after conducting a variety of robustness checks and is not likely to be driven by general state-policy uncertainties.
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
International Conference on Gambling & Risk Taking
In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …
Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter
Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter
Theses/Capstones/Creative Projects
The purpose of this study is to analyze the North 24th Street corridor in Omaha, Nebraska, to highlight the benefits of investing in commercial real estate development, propose tools for financing new development or redevelopment projects, and to suggest methods of building a coherent development plan to avoid gentrification. Commercial development provides the following: quality business space, accessible jobs for an underemployed populace, additional tax revenue, and a reduction in community detriments such as crime, empty lots, and low property values. The North 24th Street corridor has economic potential, as it is less than one mile from downtown …
Asc 606 And Taxable Revenue: The New Revenue Recognition Standard Combined With Tax Code Changes Introduced By The Tax Cuts And Jobs Act Will Impact When Taxable Revenue Is R, Robert Bloom
2019 Faculty Bibliography
The article focuses on the new revenue recognition standard known as Accounting Standards Codification (ASC) 606 or International Financial Reporting Standard (IFRS) 15. Topics covered include the need for tax professionals to learn about the new accounting revenue to comply with the U.S. Tax Cuts and Jobs Act of 2017, the impact of ASC 606 on revenue reporting, and aligning taxable and accounting revenue.
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Research Collection School Of Accountancy
We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …
Section 1031 Like-Kind Exchange, Daniel Currie
Section 1031 Like-Kind Exchange, Daniel Currie
The Contemporary Tax Journal
No abstract provided.
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
Taxation Of Cryptocurrency Hard Forks, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
Section 195, Luis Rodriguez Jr., Mba, Jd, Llm
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal’S Interview With Eileen Marshall, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.
Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky
Tax Treaties And Special Considerations For Unemployment Income, Foreign Students, And Academic Employees, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
Short Sales And Cancellation Of Debt Income, Rani Vaishnavi Kothapalli
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review, Roger Philipp Cpa, Cgma
Roger Cpa Review, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
Summaries For The 6th Annual Irs-Sjsu Small Business Tax Institute, Daniel Currie, Ruchi Chopra, Chen Chen, Sara Yaqin Sun, Surbhi Doshi, Tina Tran
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019
The Contemporary Tax Journal Volume 8, No. 1 – Winter 2019
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts, Rachana Khandelwal
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act, Rachana Khandelwal
The Contemporary Tax Journal
No abstract provided.
How Tax Rates Can Achieve Greater Savings For Married Couples, Teng Aun Khoo, Kai Guan Clement Tan
How Tax Rates Can Achieve Greater Savings For Married Couples, Teng Aun Khoo, Kai Guan Clement Tan
Research Collection School Of Accountancy
In the second of our two-part guide, Khoo Teng Aun and Clement Tan Kai Guan look at how to use tax rates to achieve greater savings for married couples.