Now showing items 941-950 of 960
Just the facts ma'am
Taxing plaintiffs: A look at tax accounting for attorney's fees and litigation costs
This article looks at the issue of the tax accounting issues associated with contingent fees. From the client's perspective, it addresses the assignment of income issue and matters presented under the alternative minimum ...
Travails of the entrpreneurial ant: Reforming tax-favored retirement saving for small business owners
This article addresses an important public issue -- retirement security -- for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people -- such as shopkeepers, ...
Consequences of refusing consent to a search or seizure: The unfortunate constitutionalization of an evidentiary issue
Article about the consequences of refusing consent to a search or seizure.
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 ...
Impact of casino gambling on individual bankruptcy rates from 1990 to 2002
Past research has ignored the impact of a casino on personal bankruptcy rates over time. Using simple descriptive statistics and regression analysis, this study examines the impact of casinos and casino tenure on bankruptcy ...