Now showing items 1-10 of 613
Important developments during the year: Affiliated and related corporations
American Bar Association Section of Taxation Committee on Affiliated and Related Corporation, Important Developments During the Year: Affiliated and Related Corporations, 55 Tax Law. 1015 (2002) (Thomas J. Purcell III, Important Developments ed.).
Deals with developments on the taxation of affiliated and related corporations in the U.S. Provisions of the Community Renewal Tax Relief Act of 2000 regarding a corporation's asset bases; Regulations relating to the method ...
Preparing students for the new CPA examination
Shirley Dennis-Escoffier, Tom Purcell III, Jane Rubin & Jeffrey C. Totten, Preparing Students for the New CPA Examination, 34 Tax Adviser 108 (2003).
Discusses the revision of the certified public accountant examination and the different ways educators can help prepare students for the revised examination. Information on the Model Tax Curriculum; Scored sections of the ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 33 Tax Adviser 733 (2002) (Thomas J. Purcell III ed.)
Provides information on the initiatives of the Tax Executive Committee (TEC) in the U.S. as of November 2002. Comments of the TEC on corporate inversion issues; Recommendations of the TEC for the U.S. Internal Revenue ...
Use of the cash method by closely-held businesses
Tom Purcell & Diane Herndon, Use of the Cash Method by Closely-Held Businesses, Bus. Entities, Sept./Oct. 2002, at 14.
Focuses on the cash method of tax accounting in the U.S. Impact of the implementation of the cash method on tax deferrals; Statutory exemptions of the cash method; Judicial and administrative limitations on the cash method.
Tax preparer penalties & Circular 230
Thomas J. Purcell III, Tax Preparer Penalties & Circular 230, in Great Plains Federal Tax Institute (2008).
A review of the latest income tax preparer penalties and obligations to perform above and beyond the call of duty. Insight as to where the IRS is heading in light of its latest actions and changes to Circular 230.
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 34 Tax Adviser 106 (2003) (Thomas J. Purcell III ed.)
Provides an update on the initiatives of the Tax Executive Committee of the U.S. Function of the Scope of Services Task Force; Information on the strategic planning process approved by the committee for the Tax Section; ...
Introduction to corporate compliance and ethics programs
Paul E. McGreal, An Introduction to Corporate Compliance and Ethics Programs, in Corporate Compliance and Ethics Institute 115 (Practising Law Inst. ed., 2009).
You've got agreement: Negoti@ting via email
Noam Ebner, Anita D. Bhappu, Jennifer Gerarda Brown, Kimberlee K. Kovach & Andrea Kupfer Schneider, You've Got Agreement: Negoti@ting via Email, in Rethinking Negotiation Teaching: Innovations for Context and Culture 89 (Christopher Honeyman, James Coben & Giuseppe De Palo eds., 2009), reprinted in The Secrets of Gaining the Upper Hand in High Performance Negotiations 81 (Manon Schonewille & Felix Merks eds., 2011).
Astonishing amounts of negotiation are now conducted by e-mail - often with scant regard for underlying strategy, or even common courtesy. The authors unpack why this happens, and propose methods that will better prepare ...
Attachment and perfection of security interests under Revised Article 9: A "Nuts and Bolts" primer
Terry M. Anderson, Marianne B. Culhane & Catherine Lee Wilson, Attachment and Perfection of Security Interests Under Revised Article 9: A "Nuts and Bolts" Primer, 9 Am. Bankr. Inst. L. Rev. 179 (2001).
This article covers the scope of revised Article 9, attachment, choice of law for perfection, effect of perfection, priority, perfection by filing, perfection outside Article 9 for goods covered by certificates of title, ...
Of speech, politics, and circular history
Michael J. Kelly, Of Speech, Politics, and Circular History, 2 J. Nat'l Security L. & Pol'y 195 (2006) (reviewing Geoffrey R. Stone, Perilous Times: Free Speech in Wartime, From the Sedition Act of 1798 to the War on Terrorism (2004)).