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
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-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)
Corporate Tax - TAXATION OF PENDING CLAIMS - The tax treatment of contingent liabilities transferred in a corporate sale or restructuring can be a problem for the parties involved. The treatment may differ depending on whether the transaction is taxable or tax-free. Recent IRS rulings and court decisions on these issues can help CPAs advise their clients or employers.
Maples, Larry, (2003)
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