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pro vyhledávání: '"Steven L. Gill"'
Autor:
Steven L. Gill, Brett S. Kawada
This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eaec35cdf59a21e282e4831d6d863380
https://doi.org/10.1108/s1085-462220210000025013
https://doi.org/10.1108/s1085-462220210000025013
Autor:
Steven L. Gill, Christopher Schwarz
Publikováno v:
Journal of the American Taxation Association. 33:89-110
By making an annual tax election, open-ended mutual funds can treat redeeming shareholders as if they have been allocated a pro-rata share of taxable gains, when in fact they have not (known as “equalization”). Equalization provides significant b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::61b1352b844de65373af962e6b077975
https://doi.org/10.2308/atax-10051
https://doi.org/10.2308/atax-10051
Section 529 college savings plans are tax-favored investment vehicles, which saw tremendous growth after the Economic Growth and Tax Relief Reconciliation Act of 2001 expanded 529 plan benefits to include tax-free distributions for qualified higher e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41b50fb2edd87f19d5492fbea5ef502d
https://doi.org/10.1108/s1058-749720150000022002
https://doi.org/10.1108/s1058-749720150000022002