Provides information on the Tax Executive Committee (TEC), a senior technical committee of the American Institute of Certified Public Accountants, which is authorized to speak for the Institute on tax matters and is also ...

An insidious form of racism is facilitated by those who are heedless of structural inequities — or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, ...

This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative ...

This article discusses the impact on tax practice of the U.S. Securities and Exchange Commission (SEC) rules to implement Sarbanes-Oxley. It covers the guidelines for nonaudit services, including some questions that remain ...

The authors explain the history behind and operation of the final IRC section 263 regulations issued in January 2004 on when expenditures producing intangible benefits are required to be capitalized. The regulations cover ...

Presents information on several activities and projects of the Tax Executive Committee (TEC). Revision of the preliminary report of the Quality Control Task Force on Statements on Standards for Tax Services; Comments from ...

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.

Discusses the proposed solutions to policy, technical and tax administration problems for consideration and approval by the American Institute of Certified Public Accountant Tax Division's Tax Executive Committee (TEC) in ...