Students presently graduating from college represent perhaps the most indebted generation of young adults in the history of the United States, which may be attributed to the fact that interest-bearing debt plays a primary ...

Although increasing access to higher education has been a priority of the federal government for more than half a century, the government has largely shifted the way in which it offers assistance over the last two decades ...

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 ...

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 ...

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 ...

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 ...

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 ...

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; ...

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 ...

Discusses several initiatives of the Tax Executive Committee (TEC), as a senior technical committee of the American Institute of Certified Public Accountants (AICPA). Task force organized by the TEC at its January 2004 ...