Now showing items 21-40 of 234

    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2002)
      Discusses several initiatives of the American Institute of Certified Public Accountants Tax Executive Committee (TEC) as of May 2002. Concerns addressed by TEC after the 2000 and 2001 regulatory revisions; Comments of the ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2006)
      The article presents updates on the initiatives of the Tax Executive Committee (TEC) of the Association of International Certified Public Accountants Tax Division's. The TEC provided comments, to U.S. Congress on certain ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2006)
      The article presents an update on the activities of the Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants' Tax Division in the U.S. The Tax Adviser magazine is produced by the Tax ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2006)
      The article discusses issues concerning the Tax Division's Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants. It explains the responsibilities of the TEC. It notes that the TEC has ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2002)
      Provides information on the initiatives of the Tax Executive Committee (TEC) in the U.S. as of November 2002. Comments of the TEC on corporate inversion issues; Recommendations of the TEC for the U.S. Internal Revenue ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2003)
      Provides an update on the initiatives of the Tax Executive Committee of the U.S. Function of the Scope of Services Task Force; Information on the strategic planning process approved by the committee for the Tax Section; ...
    • DC currrents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2002)
      Discusses the U.S. Tax Executive Committee (TEC) initiatives in June 2002. Reason for the decision of the TEC to establish the Scope of Services Task Force; Technical activities of the TEC.
    • Due diligence update 

      Schneid, Joseph W. (2012)
      The article discusses the American Institute of Certified Public Accountants (AICPA) and its Tax Practice Responsibilities Committee's issuance of guidance regarding professional performance standards such as the exercising ...
    • Ethical issues in tax practice 

      Purcell, Thomas J., III (Great Plains Federal Tax Institute. Lincoln, NE, 2009)
      Overview of Internal Revenue code, regulatory and judicial oversight of federal and state tax practice.
    • Ethical issues in tax practice 

      Purcell, Thomas J., III; Sansone, James W. (Great Plains Federal Tax Institute. Lincoln, NE, 2011)
      An overview and current update on the Internal Revenue Code, regulatory, judicial, and professional ethics provisions of federal and state tax practice. Emphasis on recent changes to Circular 230 and Section 6694 tax return ...
    • Ethical issues in tax pratice 

      Purcell, Thomas J., III (Great Plains Federal Tax Institute. Lincoln, NE, 2010)
      An overview of Internal Revenue Code, regulatory and judicial oversight of federal and state tax practice. Emphasis on recent changes to Circular 230 and updates on Section 694 tax return preparer regulations.
    • Government benefits, welfare benefits and miscellaneous exclusions 

      Purcell, Thomas J., III; Otterman, Matthew (2007)
    • Important developments during the year: Affiliated and related corporations 

      American Bar Association Section of Taxation Committee on Affiliated and Related Corporations (2002)
      Deals with developments on the taxation of affiliated and related corporations in the U.S. Provisions of the Community Renewal Tax Relief Act of 2000 regarding a corporation's asset bases; Regulations relating to the method ...
    • Important developments during the year: Corporate tax 

      American Bar Association Section of Taxation Committee on Corporate Tax (2004)
      The article discusses U.S. regulations related to corporate tax. In Treasury Decision 9047, 2003-14 I.R.B. 676, the Service issued final regulations under section 337(d) pertaining to the transfer of property by C corporations ...
    • Important developments during the year: Tax accounting 

      American Bar Association Section of Taxation Committee on Tax Accounting (2003)
      Presents information regulations dealing with tax accounting in the United States. Amendments to regulations adopted by the U.S. Department of the Treasury; Capitalization of intangibles; Court cases and rulings.
    • Important developments during the year: Tax accounting 

      American Bar Association Section of Taxation Committee on Tax Accounting (2005)
      The article briefly reports on various newly introduced regulatory laws and legislation related to tax accounting in the U.S. A new section 199, titled "Deduction Relating to Income Attributable to Domestic Production ...
    • Independence issues re-emerge 

      Purcell, Thomas J., III (2001)
    • Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs 

      Nellen, Annette; Purcell, Thomas J., III; Nichols, Nancy; Rhoades-Catanach, Shelley; Rubin, Jane T.; Sawyers, Roby B.; Spilker, Brian (American Institute of Ceritified Public Accountants. 2014)
    • New guidance given for cash method accounting 

      Purcell, Thomas J., III (2002)
    • New independence standards will impact practice 

      Purcell, Thomas J., III (2002)