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Articles 2161 - 2190 of 39881

Full-Text Articles in Accounting

Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Taxation Of Fringe Benefits, Kenneth F. Thomas, Edward S. Karl May 2025

Washington Report: Aicpa Comments On Taxation Of Fringe Benefits, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Should The Lessor Or The Lessee Claim The Investment Credit After 1982?, Rolf Auster May 2025

Should The Lessor Or The Lessee Claim The Investment Credit After 1982?, Rolf Auster

Tax Adviser

No abstract provided.


Disposition Of An H.R. 10 Plan When The Sponsoring Sole Proprietor Or Partnership Incorporates, Peter Gould May 2025

Disposition Of An H.R. 10 Plan When The Sponsoring Sole Proprietor Or Partnership Incorporates, Peter Gould

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2025

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


Update On Sec. 280a: Home Office And Vacation Home Deductions (Part I), Earl F. Davis, Kenneth H. Heller May 2025

Update On Sec. 280a: Home Office And Vacation Home Deductions (Part I), Earl F. Davis, Kenneth H. Heller

Tax Adviser

No abstract provided.


Top-Heavy Pension Plan Rules Under Tefra: Parity For Some, Disparity For Others, Thomas G. Tracy, Kim Moore May 2025

Top-Heavy Pension Plan Rules Under Tefra: Parity For Some, Disparity For Others, Thomas G. Tracy, Kim Moore

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 8, August 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 8, August 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Irs Denial Of Permission To Change From Accrual To Cash, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division May 2025

Washington Report: Aicpa Comments On Irs Denial Of Permission To Change From Accrual To Cash, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Tax Clinic, Robert M. Rosen May 2025

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.


Preoperating Expenses: Sec. 195 Does Not Resolve Conflicting Judicial Views, Sally M. Jones, Anna C. Fowler May 2025

Preoperating Expenses: Sec. 195 Does Not Resolve Conflicting Judicial Views, Sally M. Jones, Anna C. Fowler

Tax Adviser

No abstract provided.


Estate Planning: The Deductible Interest Expense Of The Not-So-Crummy “Crummey Trust” In, Beverly J. Greenley May 2025

Estate Planning: The Deductible Interest Expense Of The Not-So-Crummy “Crummey Trust” In, Beverly J. Greenley

Tax Adviser

No abstract provided.


Tax Benefit Rule: The Supreme Court Expands Its Scope The, Edward J. Schnee, Debra M. White May 2025

Tax Benefit Rule: The Supreme Court Expands Its Scope The, Edward J. Schnee, Debra M. White

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 7, July 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 7, July 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Tax Division’S Comments On Proposed Regulations Under Sec. 6661, Kenneth F. Thomas, Edward S. Karl, American Institute Of Certified Public Accountants. Federal Tax Division May 2025

Washington Report: Tax Division’S Comments On Proposed Regulations Under Sec. 6661, Kenneth F. Thomas, Edward S. Karl, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Analysis Of The Sec. 58(H) Tax Benefit Rule And The Alternative Minimum Tax, Hank S. Adler May 2025

Analysis Of The Sec. 58(H) Tax Benefit Rule And The Alternative Minimum Tax, Hank S. Adler

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad May 2025

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


Tax Indexing: A Profound And Needed Change, Jack O. Nutter Ii, George A. Pieler May 2025

Tax Indexing: A Profound And Needed Change, Jack O. Nutter Ii, George A. Pieler

Tax Adviser

No abstract provided.


Sec. 269a: New Weapon In The Irs’S Battle Against Professional Corporations Sec., Edward J. Schnee, Debra M. White May 2025

Sec. 269a: New Weapon In The Irs’S Battle Against Professional Corporations Sec., Edward J. Schnee, Debra M. White

Tax Adviser

No abstract provided.


The Impacts Of Incremental Tax Rates On The Sustainability And Growth Possibilities For Small And Medium Enterprises (Smes) In Sierra Leone, Mohamed Ambrose Ndoinjeh May 2025

The Impacts Of Incremental Tax Rates On The Sustainability And Growth Possibilities For Small And Medium Enterprises (Smes) In Sierra Leone, Mohamed Ambrose Ndoinjeh

Doctoral Dissertations and Projects

This study investigated the challenges confronting small and medium-sized enterprises (SMEs) in Western Sierra Leone, with a particular focus on the impacts of rising tax rates. These increasing tax burdens restrict investment opportunities and impede growth, resulting in cash flow issues that jeopardize the sustainability of many SMEs. Employing a qualitative methodology, the research involved in-depth interviews and structured surveys with SME owners, representatives, and officials from the National Revenue Authority (NRA). The findings indicated that escalating tax rates, along with other issues such as corruption and political connections, significantly hindered SMEs growth, underscoring critical implications for their development.


The Tax Adviser, Volume 14, Number 6, June 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 6, June 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants May 2025

Author Index 12 Months Ended May 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Tax Clinic, Norman Milefsky May 2025

Tax Clinic, Norman Milefsky

Tax Adviser

No abstract provided.