Features - The CPA Journal Millennium Series - National Retail Sales Tax: Time for a Closer Look - The cries for federal tax reform are growing louder every year, but the question is what would be the alternative. A national retail sales tax would be fair and easy to administer, but would it be regressive, and where would the rate be set?
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|Authors:||Price, Charles E. ; Weld, Leonard G.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 7, p. 40-45
Weld, Leonard G., (1997)
Price, Charles E., (1996)
The CPA Journal Millennium Series - Capitalization vs Expense - A recent Tax Court case and a technical point the way to the IRS's new attitude toward capitalization. The IRS now appears to be taking a hard line on expensing certain costs, and the ramifications of this position are wide-ranging
Weld, Leonard G., (1999)
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