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
Maples, Larry, (2002)
Maples, Larry, (2001)
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)
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