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DC currents: TEC initiatives
DC Currents: TEC Initiatives, 34 Tax Adviser 288 (2003) (Thomas J. Purcell III ed.)
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 ...
Ethical issues in tax practice
Thomas J. Purcell III, Ethical Issues in Tax Practice, in Great Plains Federal Tax Institute (2009).
Overview of Internal Revenue code, regulatory and judicial oversight of federal and state tax practice.
Tax services after Sarbanes-Oxley: How to cope in an uncertain present
Thomas J. Purcell III & David Lifson, Tax Services After Sarbanes-Oxley: How to Cope in an Uncertain Present, J. Acct., Nov. 2003, at 32
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 ...
Tangible guidance on intangibility-- New Section 263 regulations provide taxpayers with much certainty
Tom Purcell & Annette Nellen, Tangible Guidance on IntangibilityNew Section 263 Regulations Provide Taxpayers with Much Certainty, Bus. Entities, Sept./Oct. 2004, at 6.
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 ...
Important developments during the year: Tax accounting
American Bar Association Section of Taxation Committee on Tax Accounting, Important Developments During the Year: Tax Accounting, 56 Tax Law. 1183 (2003) (Thomas J. Purcell III, Important Developments ed.).
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.
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 35 Tax Adviser 515 (2004) (Thomas J. Purcell III ed.)
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 32 Tax Adviser 556 (2001) (Thomas J. Purcell III ed.)
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 35 Tax Adviser 304 (2004) (Thomas J. Purcell III ed.)
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 35 Tax Adviser 106 (2004) (Thomas J. Purcell III ed.)
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 34 Tax Adviser 693 (2003) (Thomas J. Purcell III ed.)
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 ...