Search Results - "Adkins, Nell"
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Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?
Published in Journal of business ethics (01-05-2004)“…Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright,…”
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Journal Article -
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Graphical organizers in tax education
Published in Journal of accounting education (01-03-2012)“…► Potential benefits of using graphical organizers in tax education are described. ► Use of best practices in creating and using graphical organizers is…”
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THE SECURITY MARKET IMPACT OF TAX LAW CHANGES RELATED TO THE CORE DEPOSIT INTANGIBLE, GOODWILL, AND OTHER ACQUIRED INTANGIBLES OF FINANCIAL INSTITUTIONS
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Dissertation -
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The security market impact of tax law changes related to the core deposit intangible, goodwill, and other acquired intangibles of financial institutions
Published 01-01-1995“…This study examines the market response to judicial and legislative events affecting the tax status of acquired intangible assets, including the core deposit…”
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Dissertation -
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EXECUTIVE SUMMARY
Published in Journal of Accountancy (01-05-2009)Get full text
Trade Publication Article -
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Help for Homebuyers: A Guide to the New First-Time Homebuyer Credit
Published in Journal of Accountancy (01-05-2009)“…The first-time homebuyer credit, introduced by the Housing and Economic Recovery Act of 2008, FL 110-289 (the 2008 act), has been substantially modified and…”
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Trade Publication Article -
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Innocent Spouses: An Update on New Guidance Issued
Published in Taxes (01-06-2004)“…Rev. Proc. 2003-19, generally effective for relief requests filed after March 31, 2003, substantially increases the rights of a nonrequesting spouse in an…”
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Trade Publication Article -
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ARPA expands tax credits for families
Published in The Tax Adviser (01-07-2021)“…An alternative calculation is employed where there are more than two qualifying children.7 The maximum refundable credit for 2020 and after 2021 is $1,400 per…”
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Choosing the best tax-favored education benefit strategy
Published in The CPA journal (1975) (01-06-2004)“…The IRC provides a variety of tax-favored benefits for funding education costs. Sorting through and comparing the usefulness of various tax provisions is part…”
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Memories of Crockett School
Published in Hands On (1990)“…Two seventh and eighth grade teachers, trained in the Foxfire approach, describe class projects related to their rural school's 50-year history--oral history…”
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Journal Article -
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Casualty Gains - An Oxymoron, or Just a Trap for Unwary Taxpayers?
Published in Taxes (Chicago, Ill.) (01-06-1995)“…Tips for avoiding gain recognition following reimbursement for property loss…”
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New refund opportunities for prior casualty and theft losses
Published in The Tax Adviser (01-03-2000)“…Taxpayers incurring casualty or theft losses in the current or a previous tax year may have new opportunities to maximize the tax benefits resulting therefrom…”
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Trade Publication Article -
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NEW LAW OFFERS POTPOURRI OF TAX RELIEF FOR MILITARY PERSONNEL
Published in Practical Tax Strategies (01-04-2004)“…The Military Family Tax Relief Act of 2003, signed into law 11/11/03, provides long-awaited benefits to the nation's military personnel. The MFTRA provides…”
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Trade Publication Article -
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Direct marketer sales and use tax issues: Post-Quill developments
Published in Journal of state taxation (01-04-1999)“…The well-known Quill decision in 1992 upheld the 1967 physical presence standard for nexus in order to impose a use tax collection obligation on an…”
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Journal Article -
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Sixth Circuit finds false imprisonment settlement payments taxable
Published in Journal of Accountancy (01-06-2010)“…In Stadnyk v. Commissioner, the Sixth Circuit affirmed a Tax Court decision that settlement proceeds received for false imprisonment were not excludable under…”
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Spouse had "reason to know" of disallowed deductions
Published in Journal of Accountancy (01-06-2010)“…In Winnie L. Greer v. Commissioner, the Sixth Circuit concluded that the Tax Court had not clearly erred in its finding and concurred that Greer's duty to…”
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Help for homebuyers: a guide to the new first-time homebuyer credit
Published in Journal of accountancy (01-05-2009)Get full text
Magazine Article -
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SECURE 2.0 developments and guidance for 2024
Published in The Tax Adviser (01-01-2024)“…A behemoth, SECURE 2.0 contains over 90 changes to retirement plan and tax law (versus the 30 or so in the SECURE Act) and myriad effective dates.3 Not…”
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The TRA '97 offers a multitude of education incentives
Published in The Tax Adviser (01-04-1998)“…In an effort to encourage taxpayers to pursue higher education, Congress enacted a host of incentives in the Taxpayer Relief Act of 1997. Available for the…”
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Selling a principal residence after the TRA '97
Published in The Tax Adviser (01-02-1998)“…Congress has cleaned house in the Taxpayer Relief Act of 1997, by repealing the Section 1034 residence sale gain and the Section 121 $125,000 gain exclusion…”
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