Now showing items 21-30 of 52
Auditor independence and tax practitioners
Thomas Purcell & David Lifson, Auditor Independence and Tax Practitioners, J. Acct., June 2001, at 71.
The article discusses the impact of new auditor independence rules on accounting firms. The Securities and Exchange Commission (SEC) of the United States formulated a new auditor independence rule, which came into effect ...
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 ...
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.
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.
Independence issues re-emerge
Thomas Purcell, Independence Issues Re-Emerge, Neb. CPA, Dec. 2001, at 4.
New guidance given for cash method accounting
Thomas Purcell, New Guidance Given for Cash Method Accounting, Neb. CPA, Sept. 2002, at 8.
New independence standards will impact practice
Thomas Purcell, New Independence Standards Will Impact Practice, Neb. CPA, Apr. 2002, at 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 ...
Preparing students for the new CPA examination
Shirley Dennis-Escoffier, Tom Purcell III, Jane Rubin & Jeffrey C. Totten, Preparing Students for the New CPA Examination, 34 Tax Adviser 108 (2003).
Discusses the revision of the certified public accountant examination and the different ways educators can help prepare students for the revised examination. Information on the Model Tax Curriculum; Scored sections of the ...