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Full-Text Articles in Business

Tax Reform: What Are The Options?, James Simeone, Ruth Ann Friedberg, Diego Mendez-Carbajo Sep 2005

Tax Reform: What Are The Options?, James Simeone, Ruth Ann Friedberg, Diego Mendez-Carbajo

Roundtables

This roundtable used the claim-objection-rejoinder format to address the strengths and weaknesses of tax policy reforms brought before the public in 2005. Using a liberal arts format, the discussion aimed to help citizens understand the principles, values and tradeoffs at stake in the tax policy debate.


Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa) Sep 2005

Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa) Sep 2005

Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa) Sep 2005

Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section Sep 2005

Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa) Aug 2005

Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 20, Number 4, July-August 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Planner, Volume 20, Number 4, July-August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 6, July/August 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Practicing Cpa, Vol. 29 No. 6, July/August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Regulations On Roth 401(K) Plans, Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2005

Proposed Regulations On Roth 401(K) Plans, Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Examinations and Study

No abstract provided.


Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2005

Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, June 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Cpa Client Bulletin, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


American Institute Of Certified Public Accountants Supports Repeal Of Alternative Minimum Tax., American Institute Of Certified Public Accountants (Aicpa) May 2005

American Institute Of Certified Public Accountants Supports Repeal Of Alternative Minimum Tax., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, May 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Cpa Client Bulletin, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 20, Number 3, May-June 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Planner, Volume 20, Number 3, May-June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 4, May 2005, American Institute Of Certified Public Accountants (Aicpa) May 2005

Practicing Cpa, Vol. 29 No. 4, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center May 2005

Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center

Economics and Finance

Stormwater utilities are a concept whose time seems to have arrived. Established by relatively few communities in the 1970s as a method of funding flood control measures, stormwater utilities now exist in over 400 municipalities and counties throughout the United States. During the next 10 years, their numbers are expected to swell dramatically – by one estimate to over 2,000 by the year 2014.

The reasons for this growth are multifold. Federal stormwater regulations passed in the 1980s (Phase I of the National Pollutant Discharge Elimination System Program, or NPDES), motivated many larger communities to seek alternative funding sources and …


Tax Section Newsletter, May 2005, American Institute Of Certified Public Accountants. Tax Section May 2005

Tax Section Newsletter, May 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward May 2005

"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward

Books/Book Chapters

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.


Business Valuation Of Pass Through Entities, Mark Brough May 2005

Business Valuation Of Pass Through Entities, Mark Brough

Undergraduate Honors Capstone Projects

The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.


News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa) Apr 2005

News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Testimony Before The Subcommittee On Oversight, Committee On Ways And Means, Public Hearing: The Irs Budget And 2005 Tax Filing Season., Tom Purcell, American Institute Of Certified Public Accountants, Tax Executive Committee Apr 2005

Testimony Before The Subcommittee On Oversight, Committee On Ways And Means, Public Hearing: The Irs Budget And 2005 Tax Filing Season., Tom Purcell, American Institute Of Certified Public Accountants, Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians Apr 2005

Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Officers; Trustees, Academy Of Accounting Historians Apr 2005

Officers; Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch Apr 2005

Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians Apr 2005

17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians Apr 2005

Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2005, American Institute Of Certified Public Accountants (Aicpa) Apr 2005

Cpa Client Tax Letter, April/May/June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.