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Income Taxes
| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
|---|---|---|---|
| 1 |
Material Type: Article
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The Role of Accruals in Asymmetrically Timely Gain and Loss RecognitionJournal of accounting research, 2006-05, Vol.44 (2), p.207-242 [Peer Reviewed Journal]Copyright 2006 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2006 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2006.00198.x ;CODEN: JACRBRFull text available |
| 2 |
Material Type: Article
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Discussion of Troubled Asset Relief Program and earnings informativenessAsian review of accounting, 2020-05, Vol.28 (2), p.147-152 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-10-2019-0187Full text available |
| 3 |
Material Type: Article
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The purpose of tax law: A perspective on financial instruments' fair value adjustments in PortugaleJournal of tax research, 2017-12, Vol.15 (3), p.387-401 [Peer Reviewed Journal]Copyright University of New South Wales Dec 2017 ;ISSN: 1448-2398Full text available |
| 4 |
Material Type: Article
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Income Tax Consequences of Debt ModificationAmerican Bankruptcy Institute journal, 2013-05, Vol.32 (4), p.64Copyright American Bankruptcy Institute May 2013 ;ISSN: 1931-7522Full text available |
| 5 |
Material Type: Article
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Cryptocurrencies and the Definition of a Security for Code Sec. 1091Journal of Taxation of Financial Products, 2021-06, Vol.18 (2), p.11-43COPYRIGHT 2021 CCH, Inc. ;Copyright CCH INCORPORATED 2021 ;ISSN: 1529-9287Full text available |
| 6 |
Material Type: Article
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Short-Term Incentive Effects of a Reduction in the NOL Carryback PeriodThe Journal of the American Taxation Association, 2011-10, Vol.33 (2), p.67-88 [Peer Reviewed Journal]Copyright American Accounting Association Fall 2011 ;ISSN: 0198-9073 ;EISSN: 1558-8017 ;DOI: 10.2308/atax-10138Full text available |
| 7 |
Material Type: Article
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Rev. Proc. 2024-24United States. Internal Revenue Bulletin, 2024-05 (2024-21), p.1214-1233Copyright Superintendent of Documents May 20, 2024 ;ISSN: 0020-5761 ;EISSN: 1554-9984Full text available |
| 8 |
Material Type: Article
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Recent Developments & ObservationsJournal of Passthrough Entities, 2014-01, Vol.17 (1), p.37Copyright CCH INCORPORATED Jan/Feb 2014 ;ISSN: 1099-7407 ;EISSN: 1099-7407Full text available |
| 9 |
Material Type: Article
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The Estate PlannerTaxes, 2023-05, Vol.101 (5), p.31-56Copyright CCH INCORPORATED May 2023 ;ISSN: 0040-0181 ;EISSN: 2769-9161Full text available |
| 10 |
Material Type: Reports
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Recognition and Deferral of Section 987 Gain or Loss; CorrectionThe Federal Register / FIND, 2019, Vol.84 (126), p.31194Copyright Federal Information & News Dispatch, Inc. Jul 1, 2019 ;ISSN: 0097-6326 ;EISSN: 2167-2520Full text available |
| 11 |
Material Type: Article
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When Codes Collide: Tax Considerations of Bankruptcy SalesJournal of Taxation, 2022-01, Vol.136 (1), p.20-29Copyright Thomson Reuters (Tax & Accounting) Inc Jan 2022 ;ISSN: 0022-4863Full text available |
| 12 |
Material Type: Article
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WHEN CODES COLLIDE: TAX CONSIDERATIONS OF BANKRUPTCY SALESCorporate Taxation, 2021-09, Vol.48 (5), p.3-16Copyright Thomson Reuters (Tax & Accounting) Inc Sep/Oct 2021 ;ISSN: 1534-715XFull text available |
| 13 |
Material Type: Article
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Last-minute tips for trimming your tax billNJBIZ, 2022-10Copyright © 2022 BridgeTower Media. All Rights Reserved. ;ISSN: 1540-4161Full text available |
| 14 |
Material Type: Article
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Tax considerations for acquirors of troubled financial companiesBanking & Financial Services Policy Report, 2009-04, Vol.28 (4), p.7COPYRIGHT 2009 Aspen Publishers, Inc. ;Copyright Aspen Publishers, Inc. Apr 2009 ;ISSN: 1530-499XFull text available |
| 15 |
Material Type: Article
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WORTHLESS STOCK DEDUCTIONS: THE GROSS RECEIPTS TESTCorporate Taxation, 2018-11, Vol.45 (6), p.46-53Copyright Thomson Reuters (Tax & Accounting) Inc Nov/Dec 2018 ;ISSN: 1534-715XFull text available |
| 16 |
Material Type: Article
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Bracing for Major DisruptionsTrusts & Estates, 2020-10, p.16Copyright Penton Media, Inc., Penton Business Media, Inc. Oct 2020 ;ISSN: 0041-3682Full text available |
| 17 |
Material Type: Article
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CFC worthless stock deductions after tax reformThe Tax Adviser, 2019-07, Vol.50 (7), p.498-502Copyright American Institute of Certified Public Accountants Jul 2019 ;ISSN: 0039-9957Full text available |
| 18 |
Material Type: Article
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Intentionally disqualified tax-free corporate transactionsTaxes, 2015-03, Vol.93 (3), p.85COPYRIGHT 2015 CCH, Inc. ;Copyright CCH INCORPORATED Mar 2015 ;ISSN: 0040-0181 ;EISSN: 2769-9161Full text available |
| 19 |
Material Type: Article
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PARTNERSHIP RECOURSE AND NONRECOURSE LIABILITIES: AN INCOME TAX PERSPECTIVEPractical Tax Strategies, 2018-02, Vol.100 (2), p.13-19Copyright Thomson Reuters (Tax & Accounting) Inc Feb 2018 ;ISSN: 1523-6250Full text available |
| 20 |
Material Type: Article
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Carry your losses (further) forwardJournal of Accountancy, 2018-05, Vol.225 (5), p.62-63Copyright American Institute of Certified Public Accountants May 2018 ;ISSN: 0021-8448 ;EISSN: 1945-0729Full text available |
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