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

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

Accounting Historians Journal

The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …


Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.45, January 16, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.45, January 16, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.44, January 9, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.44, January 9, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.10, May 8, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.10, May 8, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.22, July 31, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.22, July 31, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.35, November 6, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.35, November 6, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.37, November 20, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.37, November 20, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 5 No. 3, July, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 3, July, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 5 No. 1, January, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 1, January, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 1, January 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Practicing Cpa, Vol. 13 No. 1, January 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.46, January 23, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.46, January 23, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.17, June 26, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.17, June 26, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.16, June 19, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.16, June 19, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting Trends And Techniques, 43th Annual Survey, 1989 Edition, American Institute Of Certified Public Accountants Jan 1989

Accounting Trends And Techniques, 43th Annual Survey, 1989 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Letter, 1989, American Institute Of Certified Public Accountants Jan 1989

Cpa Letter, 1989, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.47, January 30, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.47, January 30, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.48, February 6, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.48, February 6, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.49, February 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.49, February 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.50, February 27, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.50, February 27, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.12, May 22, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.12, May 22, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.14, June 5, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.14, June 5, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.19, July 10, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.19, July 10, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.20, July 17, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.20, July 17, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.21, July 24, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.21, July 24, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.