Now showing items 11-20 of 43
Government benefits, welfare benefits and miscellaneous exclusions
Tom Purcell & Matthew Otterman, Government Benefits, Welfare Benefits and Miscellaneous Exclusions, in LexisNexis Federal Tax Advisor -- Fedearl Topical (2007)
Whistleblowers and tax enforcement: Using inside information to close the "tax gap"
Edward A. Morse, Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap", 24 Akron Tax J. 1 (2009).
This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...
Projecting jurisdiction: Taxation in the Internet Age
Edward A. Morse, Projecting Jurisdiction: Taxation in the Internet Age, in 2 Uluslararasi Hukuk Kuraltayi 380 (2008).
Semper reformanda: A primer on tax reform
Edward A. Morse, Semper Reformanda: A Primer on Tax Reform, Creighton Law., Spring 2006, at 10.
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...
Tax planning for closely held businesses in light of the rate reductions in the JGTRRA of 2003
Edward A. Morse, Tax Planning for Closely Held Businesses in Light of the Rate Reductions in the JGTRRA of 2003, Neb. Law, Mar. 2004, at 5.
DC currents: TEC initiatives
DC Currents: TEC Initiatives, 34 Tax Adviser 288 (2003) (Thomas J. Purcell III ed.)
Discusses the authority of the Tax Executive Committee (TEC) as a senior technical committee of the American Institute of Certified Public Accountants. Development of the Sarbanes-Oxley Task Force by the TEC in October ...
Ethical issues in tax practice
Thomas J. Purcell III, Ethical Issues in Tax Practice, in Great Plains Federal Tax Institute (2009).
Overview of Internal Revenue code, regulatory and judicial oversight of federal and state tax practice.
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 ...