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Articles 1 - 18 of 18

Full-Text Articles in Accounting Law

Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo Jan 2012

Responsible Profitability - Not On My Balance Sheet, 61 Cath. U. L. Rev. 651 (2012), Arthur Acevedo

UIC Law Open Access Faculty Scholarship

Many free-market capitalists believe in the syllogism that if a free market results in progress, and if progress is good, then by definition a free market must be good. Two hundred years of economic development support this proposition. The capitalist model, which is premised on free-market ideology, is credited with producing many of the riches enjoyed by society as a whole. Indeed, the pursuit of economic freedom ranks among the primary motivations for the founding of the United States. The corporation has enabled that pursuit and can be credited with greatly contributing to the advancement of free-market capitalism.

Proponents of …


Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy Jan 2011

Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy

UIC Law Open Access Faculty Scholarship

Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …


The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka Jan 2009

The Largest Loophole In Federal Tax Law: Preferential Capital Gain Treatment For Private Equity And Hedge Fund Managers' Carried Interests, 42 J. Marshall L. Rev. 529 (2009), Michael R. Pieczonka

UIC Law Review

No abstract provided.


Vebas To The Rescue: Evaluating One Alternative For Public Sector Retiree Health Benefits, 42 J. Marshall L. Rev. 879 (2009), Susan E. Cancelosi Jan 2009

Vebas To The Rescue: Evaluating One Alternative For Public Sector Retiree Health Benefits, 42 J. Marshall L. Rev. 879 (2009), Susan E. Cancelosi

UIC Law Review

No abstract provided.


The Unaccountability Of The Accounting Regulators: Analyzing The Constitutionality Of The Public Company Accounting Oversight Board, 42 J. Marshall L. Rev. 1019 (2009), Whitney Innes Jan 2009

The Unaccountability Of The Accounting Regulators: Analyzing The Constitutionality Of The Public Company Accounting Oversight Board, 42 J. Marshall L. Rev. 1019 (2009), Whitney Innes

UIC Law Review

No abstract provided.


Chasing Profits - Disregarding Values: Legal Persona Of Elite Schools And Their Destructive Tax-Exempt Status, 42 J. Marshall L. Rev. 1073 (2009), Oksana Koltko Jan 2009

Chasing Profits - Disregarding Values: Legal Persona Of Elite Schools And Their Destructive Tax-Exempt Status, 42 J. Marshall L. Rev. 1073 (2009), Oksana Koltko

UIC Law Review

No abstract provided.


Funding Public Pension Plans, 42 J. Marshall L. Rev. 837 (2009), Jonathan Barry Forman Jan 2009

Funding Public Pension Plans, 42 J. Marshall L. Rev. 837 (2009), Jonathan Barry Forman

UIC Law Review

No abstract provided.


How Much Is Enough? Giving Fiduciaries And Participants Adequate Information About Plan Expenses, 41 J. Marshall L. Rev. 1005 (2008), Debra A. Davis Jan 2008

How Much Is Enough? Giving Fiduciaries And Participants Adequate Information About Plan Expenses, 41 J. Marshall L. Rev. 1005 (2008), Debra A. Davis

UIC Law Review

No abstract provided.


European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens Jan 2008

European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens

UIC Law Review

No abstract provided.


The Vesting, Modification, And Financing Of Public Retiree Health Benefits In Light Of New Accounting Rules, 41 J. Marshall L. Rev. 1147 (2008), John Sanchez Jan 2008

The Vesting, Modification, And Financing Of Public Retiree Health Benefits In Light Of New Accounting Rules, 41 J. Marshall L. Rev. 1147 (2008), John Sanchez

UIC Law Review

No abstract provided.


Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt Jan 2006

Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt

UIC Law Review

No abstract provided.


Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep Jan 2005

Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep

UIC Law Review

No abstract provided.


How Sarbanes-Oxley Should Be Used To Expose The Secrets Of Discretion, Judgment, And Materiality Of The Auditor's Report, 4 Depaul Bus. & Comm. L.J. 1 (2005), Arthur Acevedo Jan 2005

How Sarbanes-Oxley Should Be Used To Expose The Secrets Of Discretion, Judgment, And Materiality Of The Auditor's Report, 4 Depaul Bus. & Comm. L.J. 1 (2005), Arthur Acevedo

UIC Law Open Access Faculty Scholarship

No abstract provided.


Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson Jan 2004

Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson

UIC Law Review

No abstract provided.


Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir Jan 2004

Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir

UIC Law Review

No abstract provided.


Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov Jan 2004

Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov

UIC Law Review

No abstract provided.


Is Silence Golden When It Comes To Auditing?, 36 J. Marshall L. Rev. 57 (2002), Darin Bartholomew Jan 2002

Is Silence Golden When It Comes To Auditing?, 36 J. Marshall L. Rev. 57 (2002), Darin Bartholomew

UIC Law Review

No abstract provided.


China's New Vat System, 28 J. Marshall L. Rev. 619 (1995), Xiangyuan Jiang, Jack Huang Jan 1995

China's New Vat System, 28 J. Marshall L. Rev. 619 (1995), Xiangyuan Jiang, Jack Huang

UIC Law Review

No abstract provided.