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- AICPA Professional Standards (43)
- Tax Adviser (17)
- Guides, Handbooks and Manuals (14)
- AICPA Annual Reports (12)
- AICPA Committees (10)
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- Federal Publications (10)
- Haskins and Sells Publications (9)
- Association Sections, Divisions, Boards, Teams (7)
- Proceedings of the University of Kansas Symposium on Auditing Problems (7)
- Exposure Drafts, Comment Letters, and Statements of Position (5)
- Journal of Accountancy (3)
- Accounting Historians Journal (2)
- Newsletters (2)
- Statements on Auditing Standards (2)
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Articles 1 - 30 of 146
Full-Text Articles in Taxation
Preparer Penalties And Compliance, George A. Arzoo
Fee Policies In Tax Practice, William L. Raby
Washington Report: Regulation Of Tax Return Preparers-It’S On The Way, Gilbert Simonetti Jr.
Washington Report: Regulation Of Tax Return Preparers-It’S On The Way, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Profile Of The Cpa In Tax Practice, Jerome P. Solari, Don J. Summa
Profile Of The Cpa In Tax Practice, Jerome P. Solari, Don J. Summa
Tax Adviser
No abstract provided.
Irs Developments Concerning Professional Accountants, Johnnie M. Walters
Irs Developments Concerning Professional Accountants, Johnnie M. Walters
Tax Adviser
No abstract provided.
Professions At Work: New Statements On Responsibilities In Tax Practice, Herbert Finkston
Professions At Work: New Statements On Responsibilities In Tax Practice, Herbert Finkston
Tax Adviser
No abstract provided.
Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore
Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore
Tax Adviser
No abstract provided.
Personal Liability Of Corporate Executives For Withholding Taxes, Kurt H. Eckard
Personal Liability Of Corporate Executives For Withholding Taxes, Kurt H. Eckard
Tax Adviser
No abstract provided.
Every Day Is Selection Day, Richard S. Helstein, Alan R. Bialeck
Every Day Is Selection Day, Richard S. Helstein, Alan R. Bialeck
Tax Adviser
No abstract provided.
Cpa’S Third-Party Tax Opinion As An Attest Function, William L. Raby
Cpa’S Third-Party Tax Opinion As An Attest Function, William L. Raby
Tax Adviser
No abstract provided.
Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless
Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless
Tax Adviser
No abstract provided.
Tax Complexity And The Tax Practitioner, James S. Eustice
Tax Complexity And The Tax Practitioner, James S. Eustice
Tax Adviser
No abstract provided.
Viewpoint Of The Tax Adviser: An Overview Of Simplification, Sydney I. Roberts
Viewpoint Of The Tax Adviser: An Overview Of Simplification, Sydney I. Roberts
Tax Adviser
No abstract provided.
Definition Of A Preparer— Who Is He?, Marc A. Benjamin
Definition Of A Preparer— Who Is He?, Marc A. Benjamin
Tax Adviser
No abstract provided.
Washington Report: Kurtz Discusses Preparer Penalties With Tax Division, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division, Jerome Kurtz
Washington Report: Kurtz Discusses Preparer Penalties With Tax Division, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division, Jerome Kurtz
Tax Adviser
No abstract provided.
Washington Report: Aicpa Return Preparer Survey, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Aicpa Return Preparer Survey, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro
Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro
Tax Adviser
No abstract provided.
The Importance Of Qualitative Research Approaches To Gig Economy Taxation, Shu-Yi Oei, Diane M. Ring
The Importance Of Qualitative Research Approaches To Gig Economy Taxation, Shu-Yi Oei, Diane M. Ring
Faculty Scholarship
As the United States tax system continues to grapple with how to tax workers in the gig economy, it confronts a number of questions about the nature and composition of the sector as well as the tax issues confronted by its participants. Many of these questions have proven difficult to answer due to a lack of adequate information. But the answers are important and will shape how tax and other areas of law (such as employment law, labor law, and antitrust) respond to the gig economy. Thus, the question of how to obtain the data and information necessary to formulate …
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Adviser's Guide To Tax, Health Care And Legal Issues For Aging Clients, Ezra Huber
Adviser's Guide To Tax, Health Care And Legal Issues For Aging Clients, Ezra Huber
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2004, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2004, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Federal Publications
No abstract provided.