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Important developments during the year: Tax accounting
American Bar Association Section of Taxation Committee on Tax Accounting, Important Developments During the Year: Tax Accounting, 58 Tax Law. 1217 (2005) (Thomas J. Purcell III, Important Developments ed.).
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 36 Tax Adviser 113 (2005) (Thomas J. Purcell III ed.)
Reports on the activities of the Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants' Tax Division. Action taken by the committee on various iterations of tax shelter legislation; ...
DC currents: TEC initiatives
DC currents: TEC initiatives, 36 Tax Adviser 498 (2005) (Thomas J. Purcell III ed.)
Focuses on several taxation-related initiatives launched by the American Institute of Certified Public Accountant's (AICPA) Tax Executive Committee (TEC). Speakers at a meeting launched by the TEC with members of the ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 36 Tax Adviser 702 (2005) (Thomas J. Purcell III ed.)
This article focuses on the role of the Tax Executive Committee in the U.S. The committee initiates proposals for valuable products and services relating to tax practice. The group has taken action to assist victims of ...
Medicaid, elective shares, and the ghosts of tenures past
Julia Belian, Medicaid, Elective Shares, and the Ghosts of Tenures Past, 38 Creighton L. Rev. 1111 (2005).
Legislators and administrators understandably struggle to ensure that Medicaid benefits are paid only to those who meet the criteria for financial need. Thus, Medicaid benefits will be denied to those who have "available" ...
Drug courts: Framing policy to ensure success
Christine M. Wiseman, Drug Courts: Framing Policy to Ensure Success, 49 Int'l J. Offender Therapy & Comp. Criminology 235 (2005).
The nascence of drug courts—a phenomenon that predominates judicial efforts to break the cycle of drug abuse in the United States—has been attributed to Judge Herbert M. Klein, then chief judge of Florida’s 11th judicial ...
Legal look at end-of-life issues
Julia Belian, A Legal Look at End-of-Life Issues, Creighton U. Mag., Fall 2005, at 26.
What can we learn from U.S. corporate governance?
Bruce E. Aronson, What Can We Learn from U.S. Corporate Governance? A Critical Analysis, 2 U. Tokyo J.L. & Pol. 41 (2005).
This essay re-examines our views of corporate governance in light of the recent influence of U.S. corporate governance institutions on reform efforts in other countries. It suggests that the current emphasis on the roles ...
DC currents: TEC initiatives
DC currents: TEC initiatives, 36 Tax Adviser 297 (2005) (Thomas J. Purcell III ed.)
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 ...
First step in the nomination of a justice is a vacancy on the court
G. Michael Fenner, The First Step in the Nomination of a Justice Is a Vacancy on the Court, Creighton Law., Fall 2005, at 28.
This magazine article, The First Step in the Nomination of a Justice is a Vacancy on the Court, is about the tendency of United States Supreme Court Justices to hang on to the job for dear life, and sometimes far too long.