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 ...
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|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
Ashley, Terry, (1997)
ACCOUNTANTS AND THE ATTORNEY-CLIENT PRIVILEGE - Despite the absence of protection under federal or common law, accountant cornmunications and work product might be protected from disclosure if they fall within the attorney-client privilege.
Segal, Mark A., (1997)
Accountants and the Responsible Person Penalty - The IRS can impose penalties on individuals that are responsible for paying payroll taxes and fail to do so. The pressure an employer may put on a responsible person does not outweigh the fiduciary responsibility to pay taxes.
Segal, Mark A., (2000)
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