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DC currents: TEC initiatives
Provides information on the Tax Executive Committee (TEC), a senior technical committee of the American Institute of Certified Public Accountants, which is authorized to speak for the Institute on tax matters and is also ...
Tax accounting periods and accounting methods for farmers
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...
Income averaging: Planning options for eligible taxpayers
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 ...