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dc.contributor.authorFowler, Gregory M.en_US
dc.contributor.authorMattson, Andrew M.en_US
dc.contributor.authorBresnahan, James Fen_US
dc.contributor.editorPurcell, Thomas J., IIIen_US
dc.date.accessioned2013-12-05T22:48:20Z
dc.date.available2013-12-05T22:48:20Z
dc.date.issued2011en_US
dc.identifier.citationGregory M. Fowler, Andrew M. Mattson, James F. Bresnahan II, Codification of Economic Substance Affects All Tax Practitioners, 42 Tax Adviser 540 (2011) (Thomas J. Purcell III, ed.).en_US
dc.identifier.urihttp://hdl.handle.net/10504/47209
dc.description.abstractThe article discusses the uncertainty surrounding the codification of the economic substance doctrine and its impact on the professional practice and obligations of certified public accountants (CPAs) in the U.S. in August 2011. It says that the doctrine's codification affects the Circular 230 obligations of practitioners, which urge the establishment of best practices when performing before the Internal Revenue Service (IRS). The terms of the economic substance doctrine are also discussed.
dc.language.isoeng_USen_US
dc.titleCodification of economic substance affects all tax practitionersen_US
dc.typeJournal Articleen_US
dc.description.volume42en_US
dc.title.workTax Adviseren_US
dc.description.pages540-543en_US
dc.subject.fastAccountants--Legal status, laws, etc.
dc.subject.fastLaw--Codification
dc.url.fasthttp://id.worldcat.org/fast/795357
dc.url.fasthttp://id.worldcat.org/fast/993705
dc.date.year2011en_US
dc.date.monthAugust
dc.description.issue8
dc.program.unitSchool of Lawen_US
dc.program.unitCollege of Business Administrationen_US
dc.program.unitAccountingen_US
dc.url.link1https://login.cuhsl.creighton.edu/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=64402451&site=ehost-liveen_US
dc.contributor.cuauthorPurcell, Thomas J., IIIen_US
dc.url.link2https://creighton-primo.hosted.exlibrisgroup.com/primo-explore/fulldisplay?docid=01CRU_ALMA2163085550002656&context=L&vid=01CRU&search_scope=EVERYTHING&tab=default_tab&lang=en_US


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