Business Commons^™

Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham

Guides, Handbooks and Manuals

No abstract provided.

Getting More By Asking Less: Justifying And Reforming Tax Law’S Offer In Compromise Procedure, Shu-Yi Oei

Faculty Scholarship

The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the tax liabilities of certain taxpayers. This Article suggests a framework for evaluating the effectiveness of any proposed reforms to this procedure. It presents three arguments that support forgiving tax debts through devices such as the OIC. These arguments are rooted in revenue-raising, fairness, rehabilitative, and socioeconomic considerations. Unfortunately, an analysis of the OIC’s recent history shows that its current structure tends to undermine its effectiveness. The power to effectuate the procedure is dispersed among four stakeholders with divergent interests: Congress, …

10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith

Guides, Handbooks and Manuals

No abstract provided.

Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess

Guides, Handbooks and Manuals

No abstract provided.

Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford

Guides, Handbooks and Manuals

No abstract provided.

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin

Faculty Publications

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …

Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Study Of The Individual Alternative Minimum Tax: Past, Present, And Reform, David E. Droessler

Honors Program Theses

The individual Alternative Minimum Tax (AMT) imposed on individuals was originally created to ensure that the wealthiest Americans do not avoid paying income tax by taking advantage of certain deductions and exemptions. AMT was not indexed for inflation and when coupled with other inequities, many more Americans are now subject to AMT than ever before. By studying the past and present tax laws surrounding individual AMT, I will present a reformed approach of the AMT tax system for individuals.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Chairmen Baucus And Camp, And Ranking Members Hatch And Levin, Re: Estate Tax And Gst [Generation-Skipping Transfer] Tax Provisions Should Be Made Permanent., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Thomas Burrage, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, Re: Comment On The Appraisal Board "Discussion Draft--Communication And Reporting In The Uniform Standards Of Professional Appraisal Practice (Uspap)"., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Cpa Client Bulletin, November 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Mark And Work, Theology Of Work Project, Grant Macaskill

Theology of Work Project

1. Introduction to Mark
2. Kingdom and Discipleship (Mark 1-4, 6, 8)
   • The Beginning of the Gospel (Mark 1:1-13)
   • The Calling of the First Disciples (Mark 1:16-20)
   • The Paralytic Man (Mark 2:1-12)
   • The Calling of Levi (Mark 2:13-17)
   • The Twelve (Mark 3:13-19)
   • Discipleship in Process (Mark 4:35-41; 6:45-52; 8:14-21)
3. Rhythms of Work, Rest and Worship (Mark 1-4, 6, 13)
   • The First Days of the Movement (Mark 1:21-45)
   • The Lord of the Sabbath (Mark 2:23-3:6)
   • Jesus the Builder (Mark 6:1-6)
   • Parables at Work (Mark 4:26-29 and 13:32-37)
4. Economic Issues (Mark 10-12)
   • The Rich Young Man and Attitudes to Wealth and Status (Mark 10:17-31) …

History Presentations At The American Accounting Association 2011 Annual Meeting And Conference

Accounting Historians Notebook

History Presentations at the American Accounting Association 2011 Annual Meeting and Conference

Before And After Luca Pacioli: June 17-19, 2011 , Sansepolro, Italy

Accounting Historians Notebook

Conference Organizers: Centro Studi “Mario Pancrazi”: Associazione Senza Fini di Lucro per la Valorizzazione della Cultura delle Matematiche, Spanish Association for Accounting and Business Management: Accounting History Commission, Società Italiana di Storia della Ragioneria

Minutes Business Meeting Academy Of Accounting Historians, August 7, 2011 Denver, Colorado, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians 2011 Annual Conference of the American Accounting Association August 7, 2011 • Sheraton Denver Downtown, Denver, Colorado

Former Academy Officers Lead North American Accounting Associations; Changes In Accounting History Journals

Accounting Historians Notebook

Gregory Waymire, 2010 President and current Trustee of the Academy, was elected to lead the American Accounting Association (AAA) as President for the AAA 2011-2012 fiscal year. Vaughan Radcliffe, former Trustee of the Academy, was elected to lead the Canadian Academic Accounting Association (CAAA) as President the 2011-2012 CAAA fiscal year

The Bookstore Is Open Online Sale Of Book Donations, Bob Russ

Accounting Historians Notebook

The Academy has sold used books in a silent auction at the Academy national meetings. These books are now available for sale online. These books are being sold through Amazon.

World Congress Phd Seminar: Conducting And Critiquing Research In Accounting History

Accounting Historians Notebook

Seminar Participants: Patrizia Torrecchia, Sonia Granado Suarez, Christiana Dankwa, Tom Tyson, Manu Sehgal, Angélica Vasconcelos, and Michelle Hong (Group photograph)

The Third Accounting History International Emerging Scholars´ Colloquium (3ahiesc )

Accounting Historians Notebook

The third Accounting History International Emerging Scholars´ Colloquium (3AHIESC) was recently held in Paris during 8-10 July 2012. The third event in the series built upon the success of the previous two colloquiums held respectively in Siena, Italy and Vallendar, Germany. Attended by sixteen emerging scholars from a total of seven different countries, the colloquium was hosted at the SKEMA Business School, Parisian campus at La Défense within the major business district of Paris.

Reflections On The Remarkable Life Of Elmer Staats (1914-2011), Donald E. Tidrick

Accounting Historians Notebook

Staats was the fifth Comptroller General of the United States, appointed by President Lyndon Johnson in 1966, serving to the end of his 15-year term in 1981. Staats passed away on July 23, 2011, at the age of 97.

Accounting Historians Notebook, 2011, Vol. 34, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Historians notebook, 2011, Vol. 34, no. 2

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook - Call for papers; 5th Workshop in Accounting History, Lisbon, November 9, 2012; 18TH CONFERENCE ON ACCOUNTING AND MANAGEMENT HISTORY La Rochelle • March 28 - 29, 2013; III International Conference on Luca Pacioli in Accounting History; III Balkans and Middle East Countries Conference on Accounting and Accounting History; CALL FOR PAPERS INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING; Introduction of the 8th Annual Conference of Accounting History Committee of the Accounting Society of China（2013; The seventh Accounting History International Conference; The fourth Accounting History International Emerging Scholars’ Colloquium; Accounting History - Call for papers; Academy of Accounting Historians …

Phd Syllabus Of Seminar In Accounting History, Gary John Previts

Accounting Historians Notebook

WEATHERHEAD SCHOOL OF MANAGEMENT CASE WESTERN RESERVE UNIVERSITY ACCT 601 SEMINAR SYLLABUS (Subject to amendment) Development of Accounting Thought — PreClassical, Classical and Contemporary Periods

Selected Accounting History Conference Presentations For 2012

Accounting Historians Notebook

13th World Congress of Accounting Historians, program; History Presentations at the American Accounting Association 2012 Annual Meeting

Accounting Historians Notebook, 2012, Vol. 35, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Cpa Client Bulletin, October 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Business Meeting In Washington, Dc — August 5, 2012, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians at the 2012 Annual Conference of the American Accounting Association Gaylord National Hotel, Washington, D.C. Room: Maryland 1, Level 2 August 5, 2012 7:00 – 8:00 PM

Academy Presents Accounting History Boot Camp At American Accounting Association National Meeting In Washington, Dc

Accounting Historians Notebook

On Sunday, August 5, 2012, members of the Academy presented a workshop entitled “Accounting History Boot Camp: How to Conduct Research in Accounting History” at the national meeting of the AAA. This CPE session had nearly 30 people in attendance and was a good lead-in to the annual ice cream social that was sponsored by the Academy on Sunday evening

Selected Accounting History Conference Presentations For 2011

Accounting Historians Notebook

2011 Academy of Accounting Historians Research Conference Modern Perspectives of Accounting History: 125 Years of the American Institute of JUNE 2-4, 2011 • COLLEGE PARK, MARYLAND, USA