Features - The CPA Journal Millennium Series - Inventory: The Search for Parameters - The determination of what constitutes merchandise and therefore requires accounting by the accrual method hinges on whether the taxpayer is a provider of services or seller of inventory. Recent court decisions have clarified the parameters of inventory where the materials are inseparable from the rendering of the ...
|Year of publication:||
|Authors:||Segal, Mark A.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 8, p. 32-35
Features - The CPA Journal Millennium Series - Maximizing the Front-loading of Alimony Payments - Special rules apply to accelerated payments of alimony or separate maintenance that may result in their unintended recapture under IRC section 71(f). The authors provide an algorithm and spreadsheet for maximizing the front-loading without triggering recapture.
Bird, Bruce M., (2001)
The CPA Journal Millennium Series - The New Economics of Exempt Organizations - The number of organizations exempt from federal income taxation has grown significantly in recent years. Managers looking for revenue have moved beyond donations, tapping new resources such as sponsorships and affinity programs that may constitute unrelated business taxable income.
Bird, Bruce M., (2000)
Segal, Mark A., (1994)
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