Now showing items 31-40 of 41
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 ...
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 ...
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.
Tax preparer penalties & Circular 230
Thomas J. Purcell III, Tax Preparer Penalties & Circular 230, in Great Plains Federal Tax Institute (2008).
A review of the latest income tax preparer penalties and obligations to perform above and beyond the call of duty. Insight as to where the IRS is heading in light of its latest actions and changes to Circular 230.
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; ...
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.
New guidance given for cash method accounting
Thomas Purcell, New Guidance Given for Cash Method Accounting, Neb. CPA, Sept. 2002, at 8.
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.
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)