Tax Practice - THE TIMING OF SECTION 1033 ELECTIONS - The IRS issued guidance about the timing of certain IRC section 1033 elections taxpayers make to defer gain following an involuntary conversion. But questions remain.
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|Authors:||Maples, Larry ; Earles, Melanie|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 194.2002, 3, p. 91-93
|Type of publication:||Article|
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)
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)
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.
Maples, Larry, (2004)
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