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Articles 7531 - 7560 of 16682
Full-Text Articles in Accounting
Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
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.
Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians
Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians
Accounting Historians Notebook
A ribbon cutting ceremony and a tax history conference were recently held to celebrate the opening of the Tax History Research Center at the University of Mississippi. The Center is a joint project of the Ole Miss School of Accountancy and the Academy of Accounting Historians.
Recent Donations To Tax History Center, Academy Of Accounting Historians
Recent Donations To Tax History Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson
Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson
Accounting Historians Notebook
While filing the 1988 tax returns, many taxpayers will see the full impact of the Tax Reform Act of 1986. Perhaps the most important changes made by this Act altered the progressivity of the federal income tax. . Given these very significant changes to the U.S. income tax and also given that the full impact of this tax law is effective on the seventy-fifth anniversary of the 1913 adoption of the income tax, it is worth the time to look back and contemplate how progressivity of the income tax structure has changed over time. This paper summarizes the historical findings.
Montgomery On Income Tax, Alfred Robert Roberts
Montgomery On Income Tax, Alfred Robert Roberts
Accounting Historians Notebook
The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery's arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly …
Donations To Accounting History Research Center, Academy Of Accounting Historians
Donations To Accounting History Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Accounting Historians Notebook
In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
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
Osamu Kojima Dies, Academy Of Accounting Historians
Osamu Kojima Dies, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
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.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
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
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 …
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
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.
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Accounting Historians Notebook
No abstract provided.
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Evolution Of The American Taxation Association, D. Larry Crumbley
Evolution Of The American Taxation Association, D. Larry Crumbley
Accounting Historians Notebook
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, December 2, 1988
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Accounting Historians Notebook
The proposals listed herein are an outgrowth of recent study by this author and Ms. Sharon K. Brougham, M.T., C.P. A., who is a doctoral accounting student at the University of Colorado at Boulder. The scope of this article does not allow for full elaboration so only key highlights of the study are listed. The overall intent is to update prior discussions on estate-income tax unification and to foster further debate as to the efficacy of retaining the present dual-track system of taxation on individuals. It is not, however, intended to be the finite blueprint of tax reform. The full …
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Accounting Historians Notebook
The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.)
Irs Uses History In Its Advertising, Academy Of Accounting Historians
Irs Uses History In Its Advertising, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, February 1989, American Institute Of Certified Public Accountants (Aicpa)
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)
Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.