Zobrazeno 1 - 10
of 11
pro vyhledávání: '"William A. Raabe"'
Autor:
Nancy M. Raabe, William A. Raabe
Publikováno v:
Charles W. Ore
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12dca17e235b52da50a0b717429906ce
https://doi.org/10.2307/j.ctvzcz4r2.8
https://doi.org/10.2307/j.ctvzcz4r2.8
Publikováno v:
The ATA Journal of Legal Tax Research. 13:65-81
Estate tax planning has been changed substantially with the enactment of the carryover of unused estate tax exclusion amounts from the first spouse to die to the estate of the second spouse. Termed portability, the availability of the deceased spouse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3df9290f203434c492820bd3866d9010
https://doi.org/10.2308/jltr-51166
https://doi.org/10.2308/jltr-51166
Publikováno v:
The ATA Journal of Legal Tax Research. 13:54-85
This monograph examines the history of selected important book-tax differences since the inception of the income tax and the financial and tax reporting that has evolved over time that addresses these differences. The purpose is to provide a framewor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::43b6943e209548a49413c0b09fdf281d
https://doi.org/10.2308/jltr-51088
https://doi.org/10.2308/jltr-51088
Publikováno v:
The ATA Journal of Legal Tax Research. 11:86-101
The need for U.S. tax laws to encourage and reward repatriation of offshore income is stronger than ever. We propose an approach that will penalize retaining earnings overseas, while rewarding entities that undertake a repatriation policy. The reward
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf55cc2f65d74098b4b112fd155a5108
https://doi.org/10.2308/jltr-50596
https://doi.org/10.2308/jltr-50596
Autor:
William A. Raabe, Roby B. Sawyers
Publikováno v:
The ATA Journal of Legal Tax Research. 4:32-43
A recent Sixth Circuit case challenged the validity under the Commerce Clause of the U.S. Constitution of an Ohio income tax credit. Although the Supreme Court overruled the decision on May 15, holding that the plaintiffs in the case did not have sta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fff690c42e4a002ebf926693968c9efe
https://doi.org/10.2308/jltr.2006.4.1.32
https://doi.org/10.2308/jltr.2006.4.1.32
Publikováno v:
The ATA Journal of Legal Tax Research. 3:78-93
In the increasingly common case where a faculty member accepts a buyout of tenure rights toward the end of his or her career, an interesting tax question arises. Does the relinquishment of tenure involve a “sale or exchange” of a capital asset, q
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::61dbbd28b5f2ca1f6554e76b5c63f88a
https://doi.org/10.2308/jltr.2005.3.1.78
https://doi.org/10.2308/jltr.2005.3.1.78
This paper examines the decision criteria used by federal courts to adjudicate equitable innocent-spouse relief, when such relief has previously been denied by the Internal Revenue Service (IRS). Empirical logit/probit regression is used, rather than
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a60cc10603ba328dd91889c293e0c1d
https://doi.org/10.1016/s1058-7497(06)17006-4
https://doi.org/10.1016/s1058-7497(06)17006-4
Over the years, Generally Accepted Accounting Principles (GAAP) issues have been raised in tax litigation by both taxpayers and the IRS. By studying the tax cases in which GAAP has been used, the authors were able to identify which issues the parties
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8c50d3e4f44bfd3981b653c4914967c3
https://doi.org/10.1016/s1058-7497(01)13012-7
https://doi.org/10.1016/s1058-7497(01)13012-7
Publikováno v:
Journal of Accounting and Public Policy. 4:111-121
This paper examines the implications of the tax system on the long-run investment prospects for several classes of securities, including short-term debt, long-term debt, and equity. Combining apparently reasonable assumptions with tax provisions that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a69828c7f663e36c6611fe206ecd549
https://doi.org/10.1016/0278-4254(85)90014-6
https://doi.org/10.1016/0278-4254(85)90014-6
Autor:
William A. Raabe, William P. Stevens
Publikováno v:
Journal of Accounting Education. 3:147-154
The accounting profession has been characterized as one in which a lack of congruence exists among its practitioner, research, and education functions. This paper presents evidence that, especially among junior accounting faculty, accounting research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5d9f431af82d960511c83d1258b0f11
https://doi.org/10.1016/0748-5751(85)90014-4
https://doi.org/10.1016/0748-5751(85)90014-4