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.
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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. 198.2004, 3, p. 25-30
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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