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2025

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Institution
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Articles 391 - 420 of 2394

Full-Text Articles in Accounting

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin Dec 2025

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Accounting And Administrative Problems, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Accounting And Administrative Problems, William J. Lehrfeld

Tax Adviser

No abstract provided.


Effective Representation During A Tax Fraud Investigation, Paul P. Lipton Dec 2025

Effective Representation During A Tax Fraud Investigation, Paul P. Lipton

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 6, June 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 6, June 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Congress Gets Treasury Disc Plan To Encourage Export Sales, Gilbert Simonetti Jr. Dec 2025

Washington Report: Congress Gets Treasury Disc Plan To Encourage Export Sales, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Dec 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


Professions At Work: The Work Of The Tax Section, American Bar Association, Herbert Finkston Dec 2025

Professions At Work: The Work Of The Tax Section, American Bar Association, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin Dec 2025

Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin

Tax Adviser

No abstract provided.


After Tra: Tax Exempt Bonds Remain An Excellent Investment And Planning Tool, Jack Crestol Dec 2025

After Tra: Tax Exempt Bonds Remain An Excellent Investment And Planning Tool, Jack Crestol

Tax Adviser

No abstract provided.


1969 Reformation Of Stock Dividend Rules, Herbert Sirowitz Dec 2025

1969 Reformation Of Stock Dividend Rules, Herbert Sirowitz

Tax Adviser

No abstract provided.


Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore Dec 2025

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.


Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin Dec 2025

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr. Dec 2025

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux Dec 2025

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …


Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger Dec 2025

Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Constructive Sales Price Rules For Excise Taxes Broadened By Tax Reform Act, Thomas H. Varner Dec 2025

Constructive Sales Price Rules For Excise Taxes Broadened By Tax Reform Act, Thomas H. Varner

Tax Adviser

No abstract provided.


Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan Dec 2025

Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan

Tax Adviser

No abstract provided.


Tax Planning-A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning-A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr. Dec 2025

Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.