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 ...

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 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 ...

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.

Provides updates on the plans and accomplishments of the Tax Executive Committee (TEC) in the United States as of August 2001. Information of the three task forces created by TEC for AICPA Tax Division; Technical activities ...

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 ...

Discusses the authority of the Tax Executive Committee (TEC) as a senior technical committee of the American Institute of Certified Public Accountants. Development of the Sarbanes-Oxley Task Force by the TEC in October ...

Presents an update on the proposed solutions to policy issues and technical and tax administration problems considered and approved by the Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants ...

Discusses the strategies and tactics being modified by the Tax Executive Committee (TEC) and a proposed plan for the Tax Division. Information on a letter sent by the TEC on July 09, 2003 to members of the Senate Finance ...