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DC currents: TEC initiatives
DC currents: TEC initiatives, 36 Tax Adviser 297 (2005) (Thomas J. Purcell III ed.)
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 ...
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: Corporate tax
American Bar Association Section of Taxation Committee on Corporate Tax, Important Developments During the Year: Corporate Tax, 57 Tax Law. 1009 (2004) (Thomas J. Purcell III, Important Developments ed.).
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 ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 35 Tax Adviser 710 (2004) (Thomas J. Purcell III ed.)
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
DC Currents: TEC Initiatives, 36 Tax Adviser 113 (2005) (Thomas J. Purcell III ed.)
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; ...
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, 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, 36 Tax Adviser 498 (2005) (Thomas J. Purcell III ed.)
Focuses on several taxation-related initiatives launched by the American Institute of Certified Public Accountant's (AICPA) Tax Executive Committee (TEC). Speakers at a meeting launched by the TEC with members of the ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 36 Tax Adviser 702 (2005) (Thomas J. Purcell III ed.)
This article focuses on the role of the Tax Executive Committee in the U.S. The committee initiates proposals for valuable products and services relating to tax practice. The group has taken action to assist victims of ...