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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 ...
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 ...
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 ...
Mangrum and Benson on Utah evidence
R. Collin Mangrum & Dee Benson, Mangrum and Benson on Utah Evidence (2004-2005 ed. 2004).
Mangrum on Nebraska evidence
R. Collin Mangrum, Mangrum on Nebraska Evidence (2004 ed. 2004).
Article II: Judicial notice in Nebraska
R. Collin Mangrum, Article II: Judicial Notice in Nebraska, in Family Law Update 2004 (Neb. Continuing Legal Educ. ed., 2004).
Foreword
Schlegel, John P. Foreword. Creighton Law Review. 2004, 12. 38(1):1-1.