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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 ...
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 ...
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; ...
Shrinking of health care makes Obama plan flawed
Edward A. Morse, Op-Ed., Shrinking of Health Care Makes Obama Plan Flawed, Omaha World-Herald, Aug. 5, 2009, at 7B.
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 33 Tax Adviser 128 (2002) (Thomas J. Purcell III ed.)
Focuses on the activities of Tax Executive Committee (TEC) in assisting the Internal Revenue Service (IRS) to create tax relief for victims of the September 11, 2001 terrorist attacks in the United States. TEC comments to ...
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 33 Tax Adviser 326 (2002) (Thomas J. Purcell III ed.)
Discusses several initiatives of the American Institute of Certified Public Accountants Tax Executive Committee (TEC) as of May 2002. Concerns addressed by TEC after the 2000 and 2001 regulatory revisions; Comments of the ...
DC currrents: TEC initiatives
DC Currents: TEC Initiatives, 33 Tax Adviser 538 (2002) (Thomas J. Purcell III ed.)
Discusses the U.S. Tax Executive Committee (TEC) initiatives in June 2002. Reason for the decision of the TEC to establish the Scope of Services Task Force; Technical activities of the TEC.
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.