Management And Accounting Web

Tax Accounting and Tax Issues Bibliography G-N

A-F  |  G-N  |  O-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

See The CPA Journal and Journal of Accountancy for many tax related articles not included here.

Tax Accounting and Tax Issues Main Page

Gaa, C. J. 1952. Income taxation of business in 1952: Altered by the Revenue Act of 1951. The Accounting Review (July): 273-283. (JSTOR link).

Gaa, C. J. 1955. An experiment in staff training: The Advanced Training Center of the Internal Revenue Service. The Accounting Review (January): 28-36. (JSTOR link).

Gabriel, G. M. 1979. State taxation of the corporate partner. Management Accounting (December): 25-29, 35.

Gaertner, F. B. 2014. CEO after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research 31(4): 1077-1102.

Gaglio, M. 2014. Using life insurance for tax reduction and asset preservation. The CPA Journal (September): 64-66.

Gaither, J. F. 1959. Tax effects of qualifying as a pseudo corporation. N.A.A. Bulletin (March): 79-84. (Related to the Technical Amendments Act of 1958).

Galamgam, C. and C. L. Rosenthal. 2017. Changes to apportionment rules for Connecticut taxpayers. The CPA Journal (July): 70-71.

Galitzer, P. 1944. The intra-family tax saving device. The Accounting Review (October): 430-434. (JSTOR link).

Gallemore, J. and E. Labro. 2015. The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics (August): 149-167.

Gallemore, J., E. L. Maydew and J. R. Thornock. 2014. The reputational costs of tax avoidance. Contemporary Accounting Research 31(4): 1103-1133.

Galletta, P. Z. 2011.Tax benefits for higher education: A planning toolbox for CPAs. The CPA Journal (October): 48-53.

Galletta, P. Z. 2014. Taking credit for your work: A roundup of federal credits available to individuals. The CPA Journal (December): 17-23.

Gannon, M. W. and J. J. Donegan. 2005. Off-the-book income and self-control theory: An exploratory study of income tax evasion. Journal of Forensic Accounting 6(1): 163-186.

Gard, R. 2013. Business or hobby? The nine factors. Journal of Accountancy (October): 71.

Gardner, R. L., D. N. Stewart and R. G. Worsham Jr. 2008. Tax Research Techniques. AICPA.

Garnett, K. 2006. Social security: What's the magic age? Journal of Accountancy (July): 28-32.

Garton, S. D. 1974. The value-added tax. Management Accounting (February): 16-18.

Gary, R. F., J. A. Moore, C. A. Sisneros and W. D. Terando. 2016. The impact of tax rate changes on intercorporate investment. Advances in Accounting: Incorporating Advances in International Accounting (34): 55-63.

Gee, M. A. and T. Mano. 2006. Accounting for deferred tax in Japanese banks and the consequences for their international operations. Abacus 42(1): 1-21.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

Geller, S. M. 2016. 401(k) plan design trends and insights. The CPA Journal (March): 62-63.

Geller, S. M. 2016. Department of Labor finalizes retirement advice regulation. The CPA Journal (June): 76-79.

Geller, S. M. 2016. Fiduciaries for a small 401(k) plan sued for breaches. The CPA Journal (August): 72-73.

Geller, S. M. 2016. Proper 401(k) plan management to reduce liability and optimize performance. The CPA Journal (April): 70-71.

Geller, S. M. 2016. Understanding the increased liability for 401(k) retirement plan committees. The CPA Journal (May): 68-70.

Geller, S. M. 2016. Understanding the various kinds of 401(k) service fee arrangements. The CPA Journal (July): 76-78.

Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.

Geller, S. M. 2017. ERISA's reasonable fee requirement. The CPA Journal (August): 69-70. (Excessive 401(k) plan fees).

Geller, S. M. 2017. Retaining a fiduciary investment advisor: Employers need up-front information, not belated explanation. The CPA Journal (May): 72-73.

Gerstenberg, C. W. 1911. Tax on transfers of stock. Journal of Accountancy (April): 466-469.

Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.

Gervie, M. L. 2012. IRSs "Fresh Start" program expands payment options. Journal of Accountancy (October): 56-59.

Gibbs, G. 1964. Professors' taxable income and deductions. The Accounting Review (October): 1004-1007. (JSTOR link).

Gibson, R. W. 1984. Episodes in the Australian tax accounting saga. The Accounting Historians Journal 11(2): 77-99. (JSTOR link).

Giuliani, W. J. 1981. Needed: Tax reform to save the U.S. economy. Management Accounting (November): 48-52.

Givens, H. R. 1966. Redefining "taxable" income. Management Accounting (March): 39-40.

Givoly, D. and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review (April): 394-410. (JSTOR link).

Gleason, C. A. and L. F. Mills. 2002. Materiality and contingent tax liability reporting. The Accounting Review (April): 317-342. (JSTOR link).

Gleason, C. A. and L. F. Mills. 2011. Do auditor-provided tax services improve the estimate of tax reserves? Contemporary Accounting Research 28(5): 1484-1509.

Glynn, M. and E. Goria. 2012. Proposed revisions: Clarify responsibilities for preparers. Journal of Accountancy (August): 50-53.

Goddard, J. P. 1925. Accounting and the tax problem. Journal of Accountancy (April): 309-316.

Godfrey, H. 2007. S Corporation update. Journal of Accountancy (April): 57-60.

Godfrey, H. and E. Malmgren. 2006. Going forward with reverse mortgages. Journal of Accountancy (July): 35-40.

Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.

Goldberg, S. 2009. J. K. Lasser's Inherited IRAs: What the Practitioner Needs to Know. Wiley.

Goldman, D., V. R. Makridis and W. Wu. 2016. WhyteGlov Services: IRC Section 1060 asset acquisition. Journal of Accounting Education (37): 24-37.

Golen, S. and D. H. Lynch. 2008. The importance of listening skills in tax preparation. The CPA Journal (September): 56-59.

Goncharov, I. and J. Zimmermann. 2006. Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research 5(1): 41-65.

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113. (JSTOR link).

Gonzalez, D. and G. Ganguli. 2014. IRS ruling may open up a new estate-planning tool. The CPA Journal (December): 50-53.

Goodman, L. and J. A. Soled. 2006. Home sweet home: Ascertaining the tax basis of a personal residence. Journal of Accountancy (April): 77-80.

Goodman, L. and J. A. Soled. 2011. Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.

Gordon, E. A. and P. R. Joos. 2004. Unrecognized deferred taxes: Evidence from the U.K. The Accounting Review (January): 97-124. (JSTOR link).

Gordon, J. P. 2014. Credit shelter trusts remain important to estate plans. The CPA Journal (September): 58-59.

Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.

Gott, S. W. 1977. Can I save taxes by incorporating my practice? Management Accounting (July): 46-52, 56.

Gough, V. G. 1923. "Why should we have a new federal tax law?" Journal of Accountancy (January): 72-73.

Gough., V. G. 1924. Tax legislation. Journal of Accountancy (July): 68-70.

Gould, M. S., T. D. Schultz, and D. H. Sullivan. 2011. A value added tax for America? The CPA Journal (October): 14-23.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Gower, W. B. 1918. Returns of affiliated corporations for excess profits and war profits taxes. Journal of Accountancy (November): 327-332.

Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.

Gracia, L. and L. Oats. 2012. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society 37(5): 304-321.

Graham, J. R. and L. F. Mills. 2008. Using tax return data to simulate corporate marginal tax rates. Journal of Accounting and Economics (December): 366-388.

Graham, J. R., J. S. Raedy and D. A. Shackelford. 2012. Research in accounting for income taxes. Journal of Accounting and Economics (February-April): 412-434.

Graham, L. and J. C. Bedard. 2015. Internal control deficiencies in tax reporting: A detailed view. Accounting Horizons (December): 917-942.

Graham, W. J. 1959. Income tax allocation. The Accounting Review (January): 14-27. (JSTOR link).

Gramich, J. D. 1993. LIFO inventory management and the ACE component of the alternative minimum tax. Accounting Horizons (December): 50-57.

Gramlich, J. 1992. Discussion of earnings management and the corporate alternative minimum tax. Journal of Accounting Research (Studies on Accounting and Taxation): 154-160. (JSTOR link).

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Gramlich, J. D., P. Limpaphayom and S. G. Rhee. 2004. Taxes, keiretsu affiliation, and income shifting. Journal of Accounting and Economics (June): 203-228.

Grant, K. E. 1972. Accounting for deferred income tax debits. Management Accounting (February): 45-47.

Grasso, L. P. and S. E. Kaplan. 1998. An examination of ethical standards for tax issues. Journal of Accounting Education 16(1): 85-100.

Graul, P. R. and K. W. Lemke. 1976. On the economic substance of deferred taxes. Abacus 12(1): 14-31.

Graves, M. 1921. Amendments of New York income-tax law. Journal of Accountancy (March): 173-175.

Greeley, H. D. 1919. Income tax procedure. Journal of Accountancy (May): 395-396.

Greeley, H. D. 1920. Income tax procedure, 1920; Excess profits tax procedure, 1920. Journal of Accountancy (March): 237-238.

Greeley, H. D. 1922. Federal Income-tax laws. Journal of Accountancy (July): 73.

Greeley, H. D. 1922. Income tax procedure. Journal of Accountancy (May): 393-394.

Greeley, H. D. 1923. Income tax procedure. Journal of Accountancy (February): 151-153.

Greeley, H. D. 1924. Income tax procedure. Journal of Accountancy (February): 150-152.

Greeley, H. D. 1924. Methods of teaching estate accounting and taxation. Journal of Accountancy (September): 196-202.

Greenball, M. N. 1969. Appraising alternative methods of accounting for accelerated tax depreciation: A relative-accuracy approach. Journal of Accounting Research (Autumn): 262-289. (JSTOR link).

Greenstein, B. R. and J. Wragge. 2011. The search for undisclosed assets: Using tax returns when investigating divorce settlements. Journal of Forensic & Investigative Accounting 3(1): 1-22.

Greenwald, B. and G. Oberlander. 1975. IRS audits of EDP systems. Management Accounting (April): 13-15.

Greer, H. C. 1945. Treatment of income taxes in corporation income statements. The Accounting Review (January): 96-101. (JSTOR link).

Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital: 'Initial coin offerings' let companies raise money without ceding control. The Washington Post (December 4): A13. (Note).

Gregory, M. and R Marino. 2013. Tax practice corner. IRS oversight of CPAs who provide valuation services. Journal of Accountancy (December): 66-67.

Griffith, A. S. and K. A. Kinkela. 2014. Statutes of limitations for personal income tax returns. The CPA Journal (January): 44-48.

Grimaldi, J. R. and J. Wong. 2016. Travel restrictions on delinquent taxpayers. The CPA Journal (April): 17.

Grimes, J. A. 1928. The income tax - Depletion and depreciation. The Accounting Review (June): 161-176. (JSTOR link).

Grindle, H., C. W. Caldwell and C. D. Strobel. 1985. RDLP: A tax shelter that provides benefits for everyone. Management Accounting (July): 44-47. (Research and development limited partnerships).

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Gross, A., J. Hemker, J. Hoelscher and B. Reed. 2017. The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued. Journal of Accounting Education (39): 48-54.

Gross, A. D. and M. S. Schadewald. 2012. Prospects for U.S. corporate tax reform: Deferral clouds the picture. The CPA Journal (January): 40-45.

Gross, A. D., J. L. Hoelscher and B. J. Reed. 2014. Tax practice corner. Journal of Accountancy (June): 62-63.

Growe, G. A. and P. G. Kaplan. 1985. Surviving the IRS tax accrual decision. Management Accounting (February): 42-45.

Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45. (JSTOR link).

Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review (January): 230-243. (JSTOR link).

Guenther, D. A. 1994. The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions. Journal of Accounting and Economics (November): 379-393.

Guenther, D. A. and R. Sansing. 2006. Fundamentals of shareholder tax capitalization. Journal of Accounting and Economics (December): 371-383.

Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12. (JSTOR link).

Guenther, D. A. and R. C. Sansing. 2004. The valuation relevance of reversing deferred tax liabilities. The Accounting Review (April): 437-451. (JSTOR link).

Guenther, D. A., E. L. Maydew and S. E. Nutter. 1997. Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics (November): 225-248.

Guilfoyle, K. 2015. Navigating the tax aspects of overseas employees: How CPAs can help. The CPA Journal (February): 58-59.

Gujarathi, M. R. 2007. GlaxoSmithKline Plc.: International transfer pricing and taxation. Issues in Accounting Education (November): 749-759.

Gujarathi, M. R. and D. R. Comerford. 2017. Acquisition of Hutchison Essar (India) by Vodafone (U.K.): A case in international taxation of indirect transfer of shares. Issues in Accounting Education (May): 83-93.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Gulden, D. J. and C. J. Stokes. 1954. Simultaneous calculation of federal and state income taxes, a suggested method. The Accounting Review (July): 501-502. (JSTOR link).

Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511. (JSTOR link).

Gupta, S. and L. F. Mills. 2002. Corporate multistate tax planning: Benefits of multiple jurisdictions. Journal of Accounting and Economics (February): 117-139.

Gupta, S., R. C. Laux and D. P. Lynch. 2016. Do firms use tax reserves to meet analysts' forecasts? Evidence from pre- and post-FIN 48 periods. Contemporary Accounting Research 33(3): 1044-1074.

Gust, B. 1987. The impact of the tax reform act of 1986 on cost accounting. Journal of Cost Management (Summer): 52-55.

Hadeed, F. 1952. Property and sales records for nonfederal taxes. N.A.C.A. Bulletin (March): 813-817.

Hageman, A. M. and d. B. Schmitt. 2014. Institutional and political antecedents of interjurisdictional tax harmonization: Lessons from three states. Accounting and the Public Interest (14): 1-33.

Hageman, A. M., V. Arnold and S. G. Sutton. 2009. Starving the beast: Using tax policy and governmental budgeting to drive social policy. Accounting and the Public Interest (9): 10-38.

Hall, J. 1972. Representation without taxation. Management Accounting (March): 36-38, 41. (Tax advantages for ship owners).

Halperin, R. 1978. Misleading tax figures - A problem for accountants: A comment. The Accounting Review (April): 517-519. (JSTOR link).

Halperin, R. 1979. The effects of LIFO inventory costing on resource allocation: A public policy perspective. The Accounting Review (January): 58-71. (JSTOR link).

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706. (JSTOR link).

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80. (JSTOR link).

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157. (JSTOR link).

Hamel, C. D. 1924. The Board of Tax Appeals. Journal of Accountancy (November): 327-336.

Hamill, J. R. 2014. Strategies to minimize self-employment tax on service partner retirement payments. The CPA Journal (July): 66-69.

Hamilton, A. and W. M. VanDeburgh. 2012. Tax implications of U.S. budgetary pressures: Uncertainty over the tax code and the impetus for reform. The CPA Journal (April): 43-49.

Hamilton, R. and J. Stekelberg. 2017. The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems (Summer): 83-106.

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Hammel, S. W. and S. B. Murolo. 2016. IP Pins: Fraud protection places duties on preparers. Journal of Accountancy (May): 64-65.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

Hanke, S. A., T. D. Englebrecht, H. Di and T. Bisping. 2012. A two-state analysis of estate taxes and charitable bequests from the most generous decedents. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 38-48.

Hanlon, M. and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics (December): 127-178.

Hanlon, M. and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons (March): 1-16.

Hanlon, M., E. L. Maydew and T. Shevlin. 2008. An unintended consequence of book-tax conformity: A loss of earnings informativeness. Journal of Accounting and Economics (December): 294-311.

Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153.

Hanno, D. M. and G. R. Violette. 1996. An analysis of moral and social influences on taxpayer behavior. Behavioral Research In Accounting (8 Supplement): 57-75.

Hardy, J. W. 1983. How ERTA and TEFRA affect capital budgeting decisions. Management Accounting (May): 20-23.

Harper, A. M. and E. Breathitt. 2015. The current state of same-sex marriage. The CPA Journal (January): 48-55.

Harris, D. G. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research (Studies on International Accounting): 111-140. (JSTOR link).

Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018. (JSTOR link).

Harris, E. E. and D. G. Neely. 2016. Multiple information signals in the market for charitable donations. Contemporary Accounting Research 33(3): 989-1012.

Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.

Harris, P. V. 1969. A review of investment credit and recapture. Management Accounting (February): 49-52.

Harris, T. S. and D. Kemsley. 1999. Dividend taxation in firm valuation: New evidence. Journal of Accounting Research (Autumn): 275-291. (JSTOR link).

Harrison, R. E. 2010. Turning business losses into tax refunds. Journal of Accountancy (July): 46-49.

Hartsock, W. D. 2014. Tax practice corner. Journal of Accountancy (November): 74.

Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.

Harvey, L. S. 2012. Major new duties for 401(k) plan sponsors and vendors: Expanded regulations under ERISA. The CPA Journal (February): 58-59.

Harwood, D. S. Jr. 1961. Yet more on tax allocation. The Accounting Review (October): 619-625. (JSTOR link).

Haskins, M. E. and P. J. Simko. 2011. What a corporate tax cut might mean: New research explores the impact of a potential tax-rate reduction on key financial measures. CFO (November): 35-39.

Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276. (JSTOR link).

Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183. (JSTOR link).

Hatfield, R. C., S. B. Jackson and J. K. Schafer. 2008. An investigation of the relation between tax professionals, tax refunds, and fees. Behavioral Research In Accounting 20(2): 19-35.

Heath, J. Jr. 1971. Optimizing cash flow and tax benefits in new plant construction. Management Accounting (March): 35-38.

Heiman-Hoffman, V. B. and J. M. Patton. 1994. An experimental investigation of deferred tax asset judgments under SFAS 109. Accounting Horizons (March): 1-7.

Heitger,D. L. and T. D. Schultz. 2011. Incentives for businesses to go green: Understanding the tax consequences of environmental capital expenditures. The CPA Journal (November): 44-49.

Helin, W. F. 1994. Deferring tax is good financial planning. Management Accounting (December): 52-55.

Heller, K. H. and J. H. Boyd. 1976. Professors' home office expenses: A recent development. The Accounting Review (April): 376-382. (JSTOR link).

Henderson, P. W. and H. R. Brock. 1963. What the investment credit means to the management accountant. N.A.A. Bulletin (December): 31-40.

Hendriksen, E. S. 1958. The treatment of income taxes by the 1957 AAA statement. The Accounting Review (April): 216-221. (JSTOR link).

Henry, T. F. 2009. Beware of equity compensation. The CPA Journal (December): 68-70.

Hess, M. F. and R. M. Alexander. 2015. Brewing up controversy: A case exploring the ethics of corporate tax planning. Issues in Accounting Education (November): 311-327.

Hicks, S. A. 1978. Choosing the form for business tax incentives. The Accounting Review (July): 708-716. (JSTOR link).

Higgins, D., T. C. Omer and J. D. Phillips. 2015. The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research 32(2): 674-702.

Higgins, J. W. 1969. The tax game. The Accounting Review (July): 615-618. (JSTOR link).

Hill, R. S. and J. V. Weber. 1987. Commentary: Current developments. Accounting Horizons (March): 83-86.

Hill, T. M. 1957. Some arguments against the inter-period allocation of income taxes. The Accounting Review (July): 357-361. (JSTOR link).

Himmelblau, D. 1927. Some corporate problems created by income tax laws. The Accounting Review (September): 263-277. (JSTOR link).

Hiner, R. R. and D. Pulliam. 2005. Tax shelter can have business purpose. Journal of Accountancy (March): 88-89.

Hines, C., J. Kreuze and S. Langsam. 2011. The new healthcare tax credit for small employers: Considerations for tax-exempt organizations and businesses. The CPA Journal (March): 46-49.

Hite, G. L. and M. S. Long. 1982. Taxes and executive stock options. Journal of Accounting and Economics (July): 3-14.

Hite, P. A. 1996. Commentary on an analysis of moral and social influences on taxpayer behavior. Behavioral Research In Accounting (8 Supplement): 76-79.

Hite, P. A. and J. Hasseldine. 2003. Tax practitioner credentials and the incidence of IRS audit adjustments. Accounting Horizons (March): 1-14.

Hite, P. A. and R. W. Parry Jr. 1993. An investigation of how incorrect examples can enhance tax rule comprehension. Journal of Accounting Education 11(2): 227-241.

Hitzig, N. B. 2010. Analyzing a Roth conversion. The CPA Journal (August): 56-57.

Hobart, B. A. 1991. Improve your bottom line: Fixed asset management. Management Accounting (September): 54-58.

Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325. (JSTOR link).

Hofert, J. 1962. State income taxation - A suggested solution to the present confusion. The Accounting Review (April): 231-233. (JSTOR link).

Hoffelder, K. 2012. Renewed concerns about renewables: Key tax credits for investments in renewable-energy projects could soon begin to expire. CFO (July/August): 15-17.

Hoffelder, K. 2013. How green is your country? The KPMG Green Tax Index shows how active countries are in encouraging sustainable corporate behavior. CFO (June): 12.

Hoffelder, K. 2013. IRS shares data to snare evaders. CFO (June): 14.

Hoffelder, K. 2013. Long live spreadsheets. Tax departments are in no hurry to give up their favorite tool. CFO (November): 26-28.

Hoffelder, K. 2013. Taxing their patience: The ACA's medical-device tax and a proposed internet sales tax could rile CFOS in 2014. CFO (December): 32-34.

Hoffelder, K. 2013. The lowdown on tax rates. CFO (June): 18-19.

Hoffelder, K. 2013. The OECD weights in. CFO (October): 14. (Organization for Economic Co-operation and Development on cross-border tax evasion).

Hoffman, M. J. R. and K. McKenzie. 2010. Shining light on a solar investment. The CPA Journal (September): 50-57.

Hoffman, W., J. E. Smith and E. Willis. 2010. South-Western Taxation 2011: Individual Income Taxes, 34th edition. South-Western College/West.

Hoffman, W. H., W. A. Raabe, J. E. Smith, D. M. Maloney and E. Willis. 2004. West Federal Taxation: Corporations, Partnerships, Estates and Trusts 2004 (West Federal Taxation. Corporations, Partnerships, Estates and Trusts). South-Western Educational Publishing.

Hollen, T. W. 1984. Investment credit: Are you getting your share? Management Accounting (October): 64-68,91.

Holtzblatt, M. A., J. Geekie and N. Tschakert. 2016. Should U.S. and global regulators take a bigger tax bite out of technology companies? A case on Apple's international tax minimization and reporting strategies. Issues in Accounting Education (February): 133-148.

Holtzman, Y. 2017. U.S. research and development tax credit: A first look at the effect of the PATH Act. The CPA Journal (October): 34-37.

Holub, S. F. 2012. Year-end tax planning: Preparing for the tax cliff. Journal of Accountancy (December): 48-52.

Homburger, R. H. 1960. Tax basis of partner's interest explained by double entry. The Accounting Review (January): 132-134. (JSTOR link).

Honaker, K. 2015. A profile of key tax personnel in corporate America: Confronting gender issues on the tax track. The CPA Journal (December): 6-9.

Hope, O., M. Ma and W. B. Thomas. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics (November-December): 170-189.

Hooper, J. W. 1943. Impact of federal taxes on the earnings of business corporations. N.A.C.A. Bulletin (April 1): 877-891.

Hoops, J. R. and N. weisel. 2008. Interstate mobility and the CPA tax practitioner: It does apply to you. Journal of Accountancy (June): 82-87.

Hopkins, F. L. Jr. 1956. Tax factors in multi-state inventory control. N.A.C.A. Bulletin (December): 559-565.

Hopkins, J. M. 2011. Clarifying head of household issues. The CPA Journal (October): 42-46.

Hopkins, J. M. 2014. Father was custodial parent for dependency exemption and earned income credit. Journal of Accountancy (November): 82.

Hopson, J., P. D. Hopson and S. Del Vecchio. 2009. Reverse mortgages. The CPA Journal (September): 14-19.

Hopson, J. F. 1993. New rules for package design costs. Management Accounting (February): 46-48. (Tax related).

Hopson, J. F. 2012. 2012 year-end gift planning: Techniques available to taxpayers and potential IRS problems. The CPA Journal (December): 59-61.

Hopson, J. F. 2012. Before the sun sets: Examining the portability election and related temporary regulations. The CPA Journal (September): 42-45.

Hopson, J. F. and P. D. Hopson. 2014. Making the right choice of business entity. The CPA Journal (October): 42-47.

Hopwood, W. S. and K. S. Hreha. 1984. The interprofessional tax altercation. The Accounting Historians Journal 11(1): 1-18. (JSTOR link).

Horan, T. and P. Horan. 2016. Changes to Social Security have tax implications for married couples. The CPA Journal (April): 18.

Horn, J. 2013. The brave new world of cost basis reporting. New reporting requirements for securities brokers add complexity for return preparers and taxpayers. Journal of Accountancy (September): 64-67.

Horvitz, J. S. and D. R. Finley. 1979. A macro-case analysis approach to tax research - A comment. The Accounting Review (July): 637-640. (JSTOR link).

Horwitz, R. M. 1964. The investment credit, "deferred income taxes" and accounting measurement. The Accounting Review (July): 618-621. (JSTOR link).

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Howard, B. 2016. Tax matters: Foreign earned income exclusion denied for State Department employee. Journal of Accountancy (May): 70-71.

Howard, B. 2016. Tax matters: Law firm is held liable for accuracy-related penalties. Journal of Accountancy (June): 78-79.

Howard, B. 2017. Deductions disallowed for operator of Larry Bird's former house as a B&B. Journal of Accountancy (August): 68-69.

Howard, M. 2017. Carl Menconi Case Competition: Trouble with transfer pricing. An accounting manager encounters some corporate tax planning decisions that open up ethical questions. Strategic Finance (July): 48-53.

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Huggard, S. G. 2008. Voluntary disclosure to the IRS: A viable option. Journal of Accountancy (March): 40-44.

Hughes, J. F. and L. Oats. 2007. King John's tax innovations - Extortion, resistance, and the establishment of the principle of taxation by consent. The Accounting Historians Journal 34(2): 75-107. (JSTOR link).

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Hulen, M. and W. Kenny. 1988. Taxation of a visiting professorship after tax reform. Issues in Accounting Education (Fall): 255-269.

Hulse, D. S. 2009. What if congress reneges on Roths? The CPA Journal (August): 56-59.

Huston, G. R. and J. M. Huston. 2013 Life's two certainties: An estate and gift tax consulting case. Issues in Accounting Education (August): 11-37.

Iavarone, A. J. 2014. New York State property tax assessments and the homestead option. The CPA Journal (April): 56-61.

Ibbotson, S. and R. Icenogle. 2017. More R&D tax help. Journal of Accountancy (May): 70-71.

Itzkowitz, E. A. 2017. Miscellaneous itemized deduction rules contained in the final regulations applicable to estates and nongrantor trusts. The CPA Journal (May): 48-51.

Iyer, G. and P. Reckers. 2017. Leader-follower dynamics in ethical lapses in tax practice. Advances in Accounting: Incorporating Advances in International Accounting (36): 1-10.

Jackson, G. S. 2008. Individual income tax planning. The CPA Journal (February): 52-55.

Jackson, G. S. 2010. Lessons for tax planners. The CPA Journal (August): 52-55.

Jackson, J. B. 1976. Do tax shelters really reduce taxes? Management Accounting (May): 43-45.

Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research (Autumn): 301-312. (JSTOR link).

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jaedicke, R. K. and C. L. Nelson. 1960. The allocation of income taxes - A defense. The Accounting Review (April): 278-281. (JSTOR link).

Jaeger, M. 2016. Five to-dos for the start of tax season. The CPA Journal (January): 11.

Jayson, S. 1985. Tax reform and its impact. Management Accounting (March): 20-28, 62.

Jayson, S. 1993. OBRA '93: The good & bad for corporate taxpayers. Management Accounting (December): 19-20. (Omnibus Revenue Reconciliation Act).

Jayson, S. 1994. Edgar update: No more fear of filing. Management Accounting (March): 24-26.

Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.

Jensen, H. L. and R. W. Wyndelts. 1976. Through the looking glass: An empirical look at discrimination in the federal income tax rate structure. The Accounting Review (October): 846-853. (JSTOR link).

Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813. (JSTOR link).

Jeter, D. C. and P. K. Chaney. 1988. A financial statement analysis approach to deferred taxes. Accounting Horizons (December): 41-49.

Jimenez, P. and G. S. Iyer. 2016. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting: Incorporating Advances in International Accounting (34): 17-26.

Jin, L. and S. P. Kothari. 2008. Effect of personal taxes on managers’ decisions to sell their stock. Journal of Accounting and Economics (September): 23-46.

Johnson, A. W. 1961. "More" on "income-tax-allocation" accounting. The Accounting Review (January): 75-83. (JSTOR link).

Johnson, D. M. 2014. Tax practice corner. Journal of Accountancy (January): 54-55.

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746. (JSTOR link).

Johnson, N. B. 2010. Residual income compensation plans and deferred taxes. Journal of Management Accounting Research (22): 103-114.

Johnson, R. D. and J. J. Beren. 1973. Commodity straddle: A viable tax-shelter. Management Accounting (November): 35-37, 44.

Jones, C. R. and Y. A. Sejati. 2016. Sales and use tax. The CPA Journal (November): 54-55.

Jones, K. and R. Whitehead, Jr. 2011. The IRS and the 'responsible person' for paying employment taxes: A case study. The CPA Journal (November): 50-51.

Jones, L. C., J. Johnson and S. C. Anderson. 2008. Master limited partnerships: Tax and investment issues. The CPA Journal (December): 48-53.

Jordan, C. E. 2016. FASB's new standard for classifying deferred taxes. The CPA Journal (July): 22-23.

Jose, M. L. and C. K. Moore. 1998. The development of taxation in the Bible: Improvements in counting, measurement, and computation in the ancient middle east. The Accounting Historians Journal 25(2): 63-80. (JSTOR link).

Joseffer, A. A. 2011. Tax advantages for sales-based royalties. The CPA Journal (September): 32-34.

Josephson, W. and B. Josepson. 2009. Tax issues raised by Madoff-related charity investment scandals. The CPA Journal (May): 6-13.

Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.

Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.

Journal of Accountancy. 1920. Income-tax department. Journal of Accountancy (April): 303; (May): 367-385.

Journal of Accountancy. 1920. Incorporated Accountants' Year-Book for 1920. Journal of Accountancy (December): 477.

Journal of Accountancy. 1920. Treasury rulings. Journal of Accountancy (March): 215-222; (April): 304-305.

Journal of Accountancy. 1923. Treasury rulings. Journal of Accountancy (February): 130-136.

Journal of Accountancy. 1924. "Income taxation". Journal of Accountancy (January): 70-72.

Journal of Accountancy. 1925. Dominion Income-tax Relief. Journal of Accountancy (July): 75.

Journal of Accountancy. 2005. Tax implications of renting your home. Journal of Accountancy (June): 88.

Journal of Accountancy. 2011. IRS issues guidance on fingerprinting, other registered tax return preparer details. Journal of Accountancy (December): 56-57.

Journal of Accountancy. 2012. More-generous innocent spouse rules proposed. Journal of Accountancy (April): 59-61.

Journal of Accountancy. 2012. Tax matters. Journal of Accountancy (December): 57-61.

Journal of Accountancy. 2013. A conversation about tax reform. Journal of Accountancy (May): 51-54.

Journal of Accountancy. 2013. Office 2013: Rent or buy? Journal of Accountancy (April): 37-39.

Journal of Accountancy. 2013. Proposed regs would govern employment tax liability of third-party agents. Journal of Accountancy (April): 78-80.

Journal of Accountancy. 2013. Tax matters: Economic substance doctrine. Journal of Accountancy (May): 66-72.

Journal of Accountancy. 2014. Alternative minimum tax assessed. Journal of Accountancy (August): 73.

Journal of Accountancy. 2014. Estate tax planning and pitfalls for foreign investors. Journal of Accountancy (July): 77-78.

Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.

Journal of Accountancy. 2014. Getting clients ready for tax season - and the years ahead. Journal of Accountancy (October): 45-46.

Journal of Accountancy. 2014. Self-filed electronic returns rising by double the rate for tax professionals. Journal of Accountancy (August): 78.

Journal of Accountancy. 2014. State individual income tax collections: Rates of increase, 2012-2013. Journal of Accountancy (November): 78.

Journal of Accountancy. 2016. Automatic method changes updated; TIGTA: Improper hobby losses often overlooked; Treasury cracks IRS impersonation phone scams. Journal of Accountancy (August): 73.

Journal of Accountancy. 2016. Business tax quick guide-tax year 2016. Journal of Accountancy (December): A1-A2.

Journal of Accountancy. 2016. How to stop expense reimbursement fraud. Journal of Accountancy (November): 24-25.

Journal of Accountancy. 2016. IRS designates private contractors to collect tax debts; IRS will not follow Giant Eagle's recognition of unredeemed retail discounts. Journal of Accountancy (December): 73.

Journal of Accountancy. 2016. IRS note general principles of crowdfunding income; Tax Court allows D.C. snow day extension for petition filing; Wellness rewards and premiums not excludable from employees' income. Journal of Accountancy (September): 82.

Journal of Accountancy. 2016. Official releases. Journal of Accountancy (October): 106-107.

Journal of Accountancy. 2016. Per-diem rates issued for 2016-2017 travel; Special rule for QTIP elections is modified for spousal portability. Journal of Accountancy (December): 71.

Journal of Accountancy. 2016. Sec. 83(b) election statement is no longer required with return. Journal of Accountancy (October): 70.

Journal of Accountancy. 2016. Year-end tax planning and what's new for 2016. Journal of Accountancy (October): 75, 77, 79, 81, 83, 85, 87, 89.

Journal of Accountancy. 2017. Filing season quick guide-tax year 2016. Journal of Accountancy (January): S1-S2.

Journal of Accountancy. 2017. Get your clients ready for tax season. Journal of Accountancy (October): 49, 51, 53, 55.

Journal of Accountancy. 2017. IRS proposes allowing partial SSNs on W-2s. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. IRS to again rule on general tax consequences of tax-free transactions. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. LB&I taxpayers can base4 R&D credit expenses on financial statements. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. Line items: Automatic accounting method change procedures updated; Private debt collection is said to be underway; Residents of 3 more countries now subject to U.S. interest reporting. Journal of Accountancy (July): 69.

Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.

Journal of Accountancy. 2017. Line items: Country-by-country reporting resources now available; IRS pilots appeals web-based videoconferencing;  Nonacquiescence on earned income tax credit decision. Journal of Accountancy (October): 61.

Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.

Journal of Accountancy. 2017. Line items: Eligibility rule waiver extended for tangible property regs. automatic method changes; FBARs get automatic extensions; Standard mileage rates for 2017. Journal of Accountancy (March): 63.

Journal of Accountancy. 2017. Line items: Estates may rely on transcript for closing confirmation; IRS adds former school to student loan discharge exception; IRS issues new maximum values for employer-provided vehicles. Journal of Accountancy (April): 63.

Journal of Accountancy. 2017. Line items: HSA limits increase slightly; IRS announces first batch of CPEOs; Letter ruling and closing agreement fees now payable online; Leveraged spinoffs removed from IRS no-ruling list. Journal of Accountancy (August): 67.

Journal of Accountancy. 2017. Line items: IRS online taxpayer accounts expand capabilities; Supreme Court rules church-affiliated organizations' plans are exempt from ERISA; TIGTA finds improved ID theft casework. Journal of Accountancy (September): 65-67.

Journal of Accountancy. 2017. Line items: Treasury shutters myRA retirement savings program. Journal of Accountancy (October): 63.

Journal of Accountancy. 2017. Sponsored report. Journal of Accountancy (September): 53, 55, 57. (IRS Certified Professional Employer Organizations).

Journal of Accountancy. 2017. Nellen named Tax Executive Committee chair. Journal of Accountancy (January): 84.

Journal of Accountancy. 2017. Official releases. Journal of Accountancy (August): 80-83.

Journal of Accounting Research. 1966. Erratum: Some reflections on the investment credit experience. Journal of Accounting Research (Autumn): 1. (JSTOR link).

Joy, D., S. C. Del Vecchio and J. L. Klimek. 2009. State sales tax and manufacturing plant location. The CPA Journal (December): 40-49.

Joy, D., S. C. Del Vecchio, B. D. Clinton and J. C. Young. 2003. Timing is everything. Strategic Finance (December): 25-29. (Tax benefits when disposing of capital assets).

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61. (JSTOR link).

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Karayan, J. E. and C. W. Swenson. 2002. Strategic Corporate Tax Planning. John Wiley & Sons.

Karl, P. A. III. 2009. 20 questions about tax resources on the internet. The CPA Journal (October): 70-72.

Karl, P. A. III. 2012. 20 questions about tax resources on the internet. The CPA Journal (December): 70-72.

Karl, P. A. III. 2017. Twenty questions about tax resources on the internet. The CPA Journal (June): 18-20.

Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.

Karnis, D. 2010. Maximizing the section 199 deduction. Journal of Accountancy (September): 44-48.

Karnis, D. 2010. Navigating the R&D tax credit. Journal of Accountancy (March): 50-56.

Katz, D. M. 2011. Give-and-take on R&D. CFO (October): 23-26 . (R&D tax credit).

Katz, D. M. 2011. State insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways. CFO (April): 33-38.

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Katz, N. D. and R. Katz. 2011. What planners need to know about portability: Strategies to minimize estate taxation in an uncertain landscape. The CPA Journal (December): 50-53.

Kay, B. D. 2014. Tax practice corner. Journal of Accountancy (August): 70-71.

Ke, B. 2001. Taxes as a determinant of managerial compensation in privately held insurance companies. The Accounting Review (October): 655-674. (JSTOR link).

Ke, B., K. R. Petroni and D. A. Shackelford. 2000. The impact of state taxes on self-insurance. Journal of Accounting and Economics (August): 99-122.

Keating, A. S. and J. L. Zimmerman. 1999. Depreciation-policy changes: Tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics 28(3)(December): 359-389.

Kebodeaux, K. 2013. CPAs and the Trust Fund Recovery Penalty. Journal of Accountancy (August): 58-59.

Kebodeaux, K. 2017. Tax Court approves surgeon's reclassification of interest in surgical center as passive. Journal of Accountancy (May): 76, 79.

Keebler, R. S. 2010. The Rebirth of Roth: A CPA's Ultimate Guide for Client Care. AICPA.

Keebler, R. S. 2014. Creating the net investment income tax regulations: A conversation with David Kirk. Journal of Accountancy (July): 34-36, 38.

Keith, E. G. 1943. Excess-profits taxation and profit limitation. The Accounting Review (April): 103-110. (JSTOR link).

Keller, J. A. 1965. Avoiding the accumulated earnings tax. N.A.A. Bulletin (June): 55-60.

Keller, T. F. 1965. The investment tax credit and the annual tax charge. The Accounting Review (January): 184-189. (JSTOR link).

Kelly, C. L. and F. D. Roberts. 2012. Ban on political activities: An election-year warning for charities. Journal of Accountancy (September): 44-48.

Kelly, R. R. 1967. Sales and use taxation in interstate commerce. Management Accounting (March): 29-35.

Kelly, R. R. 1969. Growing role of corporate tax administration. Management Accounting (March): 47-50.

Kelley, T. J., D. L. Koontz and J. M. Kadet. 2016. Profit shifting: Effectively connected income and financial statement risks. Multinational corporations could be subject to high levels of tax on effectively connected income. Journal of Accountancy (February): 48-52, 54-55. (Link to the online version).

Kemsley, D. 1998. The effect of taxes on production location. Journal of Accounting Research (Autumn): 321-341. (JSTOR link).

Kennedy, C. and L. Weld. 2016. Not-for-profit organizations and UBTI. Strategic Finance (April): 15-16. (Unrelated business taxable income).

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kern, B. B. 2000. The role of depreciation and the investment tax credit in tax policy and their influence on financial reporting during the 20th century. The Accounting Historians Journal 27(2): 145-164. (JSTOR link).

Kern, B. B. 2012. The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures. Journal of Accounting Education 30(1): 35-57.

Kerrigan, H. D. 1936. Taxability of stock dividends under federal and state laws. The Accounting Review (December): 373-387. (JSTOR link).

Kersnar, J. 2010. Is a trade war at hand? Recent moves on Capital Hill may force CFOs to carefully consider what will help them versus hurt them. CFO (November): 31-33 . (Most of the attention is on China).

Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.

Kess, S. and E. Mendlowitz. 2016. Assisting individuals with charitable legacies. The CPA Journal (April): 64-66.

Kess, S. and E. Mendlowitz. 2016. Preparing for and dealing with a spouse's death from a financial perspective. The CPA Journal (October): 62-63.

Kess, S. and E. Mendlowitz. 2016. Treating Social Security as an asset class. The CPA Journal (February): 60-62.

Kess, S. and E. Mendlowitz. 2016. Using tax returns to assist with financial planning. The CPA Journal (May): 66-67.

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Getting married: A tax perspective. The CPA Journal (March): 58-61.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Paying for higher education. The CPA Journal (July): 70-73.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax and financial aspects of disasters. The CPA Journal (December): 62-65.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax planning after the death of a spouse. The CPA Journal (November): 66-69.

Kess, S., J. R. Grimaldi and J. A. J Revels. 2016. Tax planning for unmarried couples. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. How a birthday impacts legal, financial, and tax planning. The CPA Journal (August): 64-66.  (Legal aspects of ages 13, 17, 18, 19, 24, 26, 30, 50, 55, 59½,  62, 65, 66, 70, 70½ and 85).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Legal, tax, and financial issues for working minor children. The CPA Journal (July): 65-67.

Kess, S., J. R.  Grimaldi and J. A. J. Revels. 2017. Paying off student loans. The CPA Journal (March): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Starting a business from home: Legal, tax, and financial concerns. The CPA Journal (June): 65-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Tax and financial strategies for windfalls. The CPA Journal (October): 68-70.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Getting divorced: A tax perspective. The CPA Journal (April): 60-63.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Selling and (perhaps) buying a home. The CPA Journal (September): 22-27.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Tax and financial retirement strategies. The CPA Journal (September): 16-21.

Kessler, S. 2016. More on charitable lead trusts. The CPA Journal (July): 25.

Kiger, J. E., J. B. Wilcox and J. R. Williams. 1977. Intraperiod income tax allocation with differential rates. The Accounting Review (July): 716-720. (JSTOR link).

Kim, C. and L. Zhang. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1): 78-114.

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kimes, J. D. 1985. Donating inventory can improve profitability. Management Accounting (February): 38-41.

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

King, E. 2010. Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions. Springer.

King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kinkaid, A. I. and C. E. Federanich. 2017. Planning opportunities for the final tax return. Journal of Accountancy (July): 52-56.

Kirkham, E. J. 1936. Depreciation under the income tax. The Accounting Review (December): 345-373. (JSTOR link).

Kirkland, S. D. 2013. Preventing a challenge to (un)reasonable compensation. CPAs can help clients stave off IRS scrutiny with a little foresight. Journal of Accountancy (September): 58-60, 62.

Klamm, B. K. and J. M. Zuber. 2012. Sales and use taxes for e-commerce transactions: Examining court decisions and pending legislation. The CPA Journal (November): 42-47.

Klassen, K., M. Lang and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 141-173. (JSTOR link).

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474. (JSTOR link).

Klassen, K. J. and D. A. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics (30 June): 385-406.

Klassen, K. J., P. Lisowsky and D. Mescall. 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research 34(1): 455-493.

Klein, M. and D. Kelly. 2017. A snowbird must carefully plan its flight: Establishing tax residency under the laws of New York and Florida. The CPA Journal (January): 38-43.

Klein, M. S. and J. Trachtenberg. 2009. New York criminal tax investigations. The CPA Journal (October): 48-51.

Kleyman, A. and P. Zambito. 2016. A day late, a dollar short: The inequities of equitable relief under Sec. 6015(f). Journal of Accountancy (January): 56-57.

Klingler, J. P. and J. B. Savage. 1988. Deciphering the new accounting for income tax rules. Management Accounting (August): 32-38.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, L. G. and R. A. Knight. 2005. Withdraw without penalty. Journal of Accountancy (August): 48-55. (Early withdrawal from retirement funds).

Knight, L. G. and R. A. Knight. 2012. Foreign currency strategies can produce unforeseen tax consequences. The CPA Journal (August): 42-47.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Knight, R. A. and L. G. Knight. 1993. Pay the IRS first, or else! Management Accounting (December): 28-32.

Knight, R. A. and L. G. Knight. 2013. Tax considerations when dividing property in divorce. Journal of Accountancy (April): 63-69.

Knight, R. A. and L. G. Knight. 2016. How the loss limitation rules impact deductibility for taxpayers. The CPA Journal (October): 22-28.

Knight, R. A., L. G. Knight and M. Winter II. 1992. Tax planning for pension plans. Management Accounting (February): 47-51.

Knittel, M., S. Nelson, J. DeBacker, J. Kitchen, J. Pearce and R. Prisinzano. 2011. Methodology to Identify Small Businesses and Their Owners. Office of Tax Analysis, Department of the Treasury, Technical Paper 4 (August). (Treasury link).

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McCoon, M. A. 2014. Tax court snuffs out cigarette importer's deductions. Journal of Accountancy (June): 68, 70.

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McDonald, J. F. III. 2012. Relocating assets out of state: How New Yorkers can take advantage of tax-free trusts in New Hampshire. The CPA Journal (July): 56-57.

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McGee, R. W. 1986. How the new tax law affects individuals. Management Accounting (December): 22-26.

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McKee, L. J. B. and T. E. McKee. 2011. Helping taxpayers who are victims of identity theft. The CPA Journal (July): 46-50.

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McKinley, J. W. 2014. Tax relief for small employer retirement plans. Journal of Accountancy (October): 56-57.

McKinley, J. W. 2016. New product or different presentation? Courts and the IRS differ over a key qualification for the domestic activities deduction. Journal of Accountancy (May): 50-54.

McKinley, J. W. 2016. Tax practice corner: Let it snow (but to be sure, use an IRS-approved PDS). Journal of Accountancy (February): 64-65.

McKinley, J. W. and D. Y. Kim. 2016. Schoolteachers' deduction no longer tardy. Journal of Accountancy (July): 66-67.

McKinley, J. W. and E. Zilber. 2016. Tax relief for federal student loan forgiveness. Journal of Accountancy (August): 68-69.

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Meade, J. A. 2010. Tax benefits of converting a C corporation with undervalued assets. The CPA Journal (April): 42-44.

Meade, J. A., editor. 2001. Methods, Topics, and Issues in Tax Education: A Year 2001 Perspective. American Accounting Association.

Meade, J. A. 2013. IRS bound to honor designation of voluntary payments by one taxpayer of another's liability. Journal of Accountancy (December): 71-72.

Meade, J. A. 2013. No constructive dividend from services rendered at cost. Journal of Accountancy (September): 72-73. (Tax court ruling).

Meade, J. A. 2013. Parent corporation's options treated as positions held by subsidiaries. Journal of Accountancy (August): 62-63.

Meade, J. A. 2014. Former Qwest CEO could qualify for tax refund from forfeited insider trading gain. Journal of Accountancy (June): 65-66.

Meade, J. A. 2016. Damage from collapsed retaining wall is not deductible to co-op stockholder. Journal of Accountancy (October): 66-67.

Meade, J. A. 2016. Tax matters: Infrequent sale of scrap steel is not subject to self-employment tax. Journal of Accountancy (July): 70-71.

Meade, J. A. 2017. Estate allowed deduction for theft loss suffered by an LLC in which it held an interest. Journal of Accountancy (January): 70.

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Meade, J. A. and J. Howard. 2014. Tax practice corner. Journal of Accountancy (May): 58.

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Mendlowitz, E. 2011. Maximizing tax season efficiency. Journal of Accountancy (January): 28-31.

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