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
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)
Maples, Larry, (2004)
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