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.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 200.2005, 5, p. 91-94
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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 ...
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