ACCOUNTING - Deducting the costs of implementing a new information system despite IRS objections
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|Authors:||Maples, Larry ; Finegan, Rob ; Maples, Larry D.|
The journal of taxation : a national journal of current news and comment for professional tax men. - New York, NY : Thomson Reuters, WG & L, ISSN 0022-4863, ZDB-ID 7021136. - 2001, p. 267-276
TAX-BUSINESS & INDUSTRY - Matching Deductions to Payments - Several statutory and regulatory provisions require payers and payees to match income and deductions in the same time frame and for the same amounts. The various rules are similar, but hot identical. CPAs need to be aware of the similarities but also the differences -- And which rules are (or are not) applicable. This article discusses ...
Maples, Larry, (2006)
ARTICLES - Corporate Tax-Financial Reporting - WHEN SHOULD ADVERTISING BE CAPITALIZED? - When a company incurs an advertising expenditure, the general rule is to expense it for both tax and financial reporting purposes. Still, there are some circumstances in which advertising should be capitalized
Maples, Larry, (1999)
Corporate Tax - TAXATION OF PENDING CLAIMS - The tax treatment of contingent liabilities transferred in a corporate sale or restructuring can be a problem for the parties involved. The treatment may differ depending on whether the transaction is taxable or tax-free. Recent IRS rulings and court decisions on these issues can help CPAs advise their clients or employers.
Maples, Larry, (2003)
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