Taxation Commons^™

American Institute Of Certified Public Accountants Supports Repeal Of Alternative Minimum Tax., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Client Bulletin, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 20, Number 3, May-June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 29 No. 4, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center

Economics and Finance

Stormwater utilities are a concept whose time seems to have arrived. Established by relatively few communities in the 1970s as a method of funding flood control measures, stormwater utilities now exist in over 400 municipalities and counties throughout the United States. During the next 10 years, their numbers are expected to swell dramatically – by one estimate to over 2,000 by the year 2014.

The reasons for this growth are multifold. Federal stormwater regulations passed in the 1980s (Phase I of the National Pollutant Discharge Elimination System Program, or NPDES), motivated many larger communities to seek alternative funding sources and …

Tax Section Newsletter, May 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward

Books/Book Chapters

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.

Business Valuation Of Pass Through Entities, Mark Brough

Undergraduate Honors Capstone Projects

The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.

News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Testimony Before The Subcommittee On Oversight, Committee On Ways And Means, Public Hearing: The Irs Budget And 2005 Tax Filing Season., Tom Purcell, American Institute Of Certified Public Accountants, Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Officers; Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.

17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Tax Letter, April/May/June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Elects New Chair Of Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

Dr. Esteban Hernandez-Esteve of Madrid, Spain, has twice been the recipient of the Academy's Hourglass Award. He was host of the 2000 World Congress in Madrid, and is now editor of Revista Espanola de Historia de la Contabilidad (The Spanish Journal of Accounting History) http:// www.decomputis.org/. He is an active scholar of high reputation and a member of the Academy who was elected to begin a term as Trustee on January 1, 2005. The appointment will be for a three-year term, which is the limit that any one person can serve. Esteban earned his Ph.D. at the University of Cologne, …

Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee

Accounting Historians Notebook

John Menzies Baillie (hereafter, JMB) was born in 1826 near Culter Allers in the Scottish county of Lanarkshire. He also died there in 1886. In the intervening 60 years, he had an unexceptional career as a public accountant in Edinburgh before retiring to Culter Allers. His place in history rests exclusively on his membership in the group of 61 Edinburgh accountants who formed the first modern institution of public accountancy in 1853 - the Institute of Accountants in Edinburgh, renamed the Society of Accountants in Edinburgh (hereafter, SAE) in 1854. JMB was a relatively young and inexperienced practitioner when he …

Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Land Value Taxation: Persuasive Theory But Practically Difficult, Tom Dunne

Articles

While the theoretical case for Land Value Taxation is regarded as being very persuasive, most people looking closely at the idea form the view that the practical difficulties of introducing it into an established modern economy are compelling. Nevertheless, in Europe and America the ideas put forward by George continue to influence many people discussing issues around land use planning, urban development and methods of funding infrastructure and local government.

Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Calls For Delay In Irs Mandated Electronic Tax Filing Procedures For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.