Now showing items 1-2 of 2
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 ...
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.