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.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 195.2003, 5, p. 31-38
Fesler, Robert D., (1996)
Tax-Retail Allowances - PAY NOW OR DEFER - A recent EITF decision reasoned cooperative advertising generally should be deferred in inventory. Here's a guide to compliance. For tax preparers with retail clients.
Maples, Larry, (2005)
Tax - DIVORCE AGREEMENT LANGUAGE - With divorce commonplace, CPAs must understand the details and unique vocabulary of alimony, qualified domestic relations orders and dependency exemptions so they can interpret the language in divorce documents, take defensible tax-return positions and suggest wording that will best protect their clients' interests.
Maples, Larry, (2004)
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