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Articles 751 - 780 of 39874

Full-Text Articles in Accounting

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.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston Dec 2025

Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett Dec 2025

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy Dec 2025

Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy

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.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, 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.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr. Dec 2025

Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.