The Use of Generally Accepted Accounting Principles (GAAP) in Tax Litigation

Generally accepted accounting priniciples (GAAP) have been raised in tax court cases by both the IRS and the taxpayer. This paper identifies which GAAP issues the parties to a tax law suit have raised in past cases, which issues the courts considered, and whether the GAAP analysis helped the taxpayer. The results will help the IRS and future taxpayers in determining when and how to use GAAP materials in a tax case

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Year of publication:	2013
Authors:	Whittenburg, Gerald E.
Other Persons:	Raabe, William A. (contributor) ; Lackritz, James R (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Bilanzierungsgrundsätze \| Accounting standards \| Steuerrechtsprechung \| Tax court decision

Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Advances in Taxation Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 1, 2001 erstellt
Classification:	K34 - Tax Law ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013072427