Now showing items 1-8 of 8

    • Changes in tax practice standards affect CPAs 

      Purcell, Thomas J., III; Sansone, James W.; Tracy, Donald J. (2010)
      Changes to IRC Subsection 6694 and 6695 in recent years have expanded the penalties that can be imposed on tax return preparers in amounts, types of tax returns covered, and the rigor of standards that preparers must meet ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      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 ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      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 ...
    • 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; 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 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 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.
    • Reflections on the Rule of Law and clear reflection of income: What constrains discretion? 

      Morse, Edward A. (1999)
      This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...