Management And Accounting Web

Tax Accounting and Tax Issues Bibliography O-Z

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

Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128. (JSTOR link).

Oats, L. and P. Sadler. 2008. Accounting for the Stamp Act crisis. The Accounting Historians Journal 35(2): 101-143. (JSTOR link).

Oberrotman, A. M. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 247-258. (JSTOR link).

Ockree, K. and J. Martin. 2012. The 2007-2009 recession in focus: Its impact on individual taxpayers and states. The CPA Journal (November): 36-41.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

O'Donnell, E., B. Koch and J. Boone. 2005. The influence of domain knowledge and task complexity on tax professionals' compliance recommendations. Accounting, Organizations, and Society 30(2): 145-165.

Olibe, K. O., D. L. Crumbley and D. G. Fisher. 2017. The impact of intra-firm transfer pricing on firm value, taxes, and earnings: International financial and tax fraud? Journal of Forensic & Investigative Accounting 9(1): 654-675.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Olson, R. S. 1966. Cost and tax considerations in the small business parent-subsidiary relationship. Management Accounting (June): 44-47.

Olson, W. 2005. AICPA Adviser's Guide to the Tax Consequences of the Purchase and Sale of a Business. AICPA.

O'Malley, W. P.2013. Planning for "play or pay" Proposed regs flesh out definitions essential to determining whether employers owe "assessable payments" under the shared-responsibility provisions of health care reform. Journal of Accountancy (June): 58-63. (IRS Reg 138006-12 "play-or-pay" rules).

Omer, T. 1992. Discussion of firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 186-191. (JSTOR link).

Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117. (JSTOR link).

O'Neil, C. J., J. M. Cathey and T. K. Flesher. 1988. An analysis of Ph.D. dissertations in taxation: 1977-1985. Issues in Accounting Education (Spring): 120-130.

Opalka, L. 2015. Moved south but still taxed up north: Migrating to a low-tax state to retire doesn't always allow people to escape estate and inheritance taxes in the states they left. Journal of Accountancy (August): 58-61.

Ophir, T. 1973. Introducing probabilities and present value analysis into taxation: A comment. The Accounting Review (July): 594. (JSTOR link).

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Ordway, N. and J. A. Fouse. 1988. New rules for allocating purchase price of a business. Management Accounting (May): 50-53. (Tax rules).

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1980. A note on the optimal tax lives for assets qualifying for the investment tax credit. The Accounting Review (April): 301-306. (JSTOR link).

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1981. A note on optimal depreciation research - A comment. The Accounting Review (July): 719-721. (JSTOR link).

Osteryoung, J. S., D. E. McCarty and K. A. Fortin. 1981. How the new cost recovery system compares with prior methods. Management Accounting (November): 13-18, 20.

Oswald, R. S. 2012. Rewarding whistleblowers for disclosing tax violations to the IRS. The CPA Journal (December): 11.

Ott, R. L. and D. P. Donnelly. 1999. Practitioners' perceptions of the importance of specific corporate tax knowledge of new hires working in tax. Journal of Accounting Education 17(1): 35-50.

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130. (JSTOR link).

Owsley, J. and J. McKinley. 2014. Comparing the foreign earned income exclusion and the foreign tax credit. The CPA Journal (June): 42-45.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Panitz, P. G. and B. Lubin. 2013. Higher stakes for tax treatment of rental real estate. Journal of Accountancy (December): 56-60, 62.

Pansza, H. G. 1978. Tax trade-offs: Investment credit versus depreciation. Management Accounting (February): 27-28.

Parhizgari, A. M., L. Cramer and R. Auster. 1989. Managing excess foreign tax credits. Management Accounting (August): 28-31, 34-35.

Parker, J. E. and B. M. Cunningham. 1998. Using an electronic tutorial to enhance students' knowledge of advanced tax accounting. Issues in Accounting Education (May): 395-407.

Parker, W. R. 1968. The impact of the suspension of the 7% investment credit. Management Accounting (February): 51-52.

Parsons, R. D. 1983. Converting taxes to employee benefits. Management Accounting (October): 54-57.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Patchin, P. J. 1972. Estimating property taxes. Management Accounting (October): 39-42.

Paton, W. A. 1944. Simplification of federal tax administration. The Accounting Review (January): 11-19. (JSTOR link).

Patten, R. J. 1964. Intraperiod income tax allocation - A practical concept. The Accounting Review (October): 876-879. (JSTOR link).

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Paul, R. E. 1943. The annual concept of tax accounting. N.A.C.A. Bulletin (December 1): 319-330.

Paul, W. B. 1952. Excess profits tax. The Accounting Review (January): 44-49. (JSTOR link).

Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.

Pearce, F. L. 1943. The 1942 Revenue Act. N.A.C.A. Bulletin (March 1): 761-775.

Pearson, T. C. and K. E. Murphy. 1991. Introducing students to research on foreign taxes. Journal of Accounting Education 9(1): 63-77.

Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251. (JSTOR link).

Pentland, B. T. and P. Carlile. 1996. Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21(2-3): 269-287.

Perkins, L. 1932. Some features of the Revenue Act of 1932. N.A.C.A. Bulletin (August 1): 1539-1557.

Pescatore, M. and J. F. Raspante. 2016. The top ten client screening, acceptance, and termination considerations in tax engagements. The CPA Journal (March): 10-12.

Peters, H. W. 1945. The Tax Adjustment Act of 1945. N.A.C.A. Bulletin (October 15): 135-146.

Petra, S. T. and N. T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy (February): 44-48.

Petri, E. and R. A. Minch. 1978. A decision model for tax preference items. The Accounting Review (April): 415-428. (JSTOR link).

Petroni, K. R. and D. A. Shackelford. 1995. Taxation, regulation, and the organizational structure of property-casualty insurers. Journal of Accounting and Economics (December): 229-253.

Petroni, K. R. and D. A. Shackelford. 1999. Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers. The Accounting Review (July): 371-393. (JSTOR link).

Petruska, K. and P. Woodlock. 2011. The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.

Phelps, J. W. 1967. Federal income taxes and the return on investment concept. Management Accounting (March): 10-11.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18. (JSTOR link).

Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521. (JSTOR link).

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874. (JSTOR link).

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pincus, M. 1989. Legislative history of the allowance of LIFO for tax purposes. The Accounting Historians Journal 16(1): 23-55. (JSTOR link).

Pincus, M. 1997. Stock price effects of the allowance of LIFO for tax purposes. Journal of Accounting and Economics (November): 283-308.

Piper, M. 2009. Taxes Made Simple: Taxes Explained in 100 Pages or Less. Simple Subjects, LLC.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.

Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.

Pippin, S. and R. Mason. 2016. The AMT and the minimum tax credit. Strategic Finance (June): 13-14.

Pippin, S. E. 2016. Reporting foreign income. Strategic Finance (March):18, 20.

Pippin, S. E. 2017. Trusts and estates: Uses and tax considerations. Journal of Accountancy (February): 52-57.

Pippin, S., A. Mcleod and V. Catania. 2010. What is important to tax software users? The CPA Journal (February): 68-72.

Pippin, S., R. Mason and C. Carslaw. 2008. Tax rebate checks as economic stimulus. The CPA Journal (August): 6-10.

Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.

Pirrone, M. M. 2015. Tax matters: Court affirms FBAR penalties while faulting IRS's conduct in assessing them. Journal of Accountancy (November): 78-81.

Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

Pirrone, M. M. 2015. Tax matters: U.S. abode binds Russian-employed taxpayer. Journal of Accountancy (June): 80-81.

Pirrone M. M. 2015. Tax matters: Whistleblowers' claims not untimely, Tax court holds. Journal of Accountancy (September): 87.

Pirrone, M. M. 2016. Innocent spouse relief from penalties and interest granted. Journal of Accountancy (August): 71-73.

Pirrone, M. M. 2016. Tax matters: Practitioner-client and work product doctrines preclude IRS summons. Journal of Accountancy (March): 77-78.

Pirrone, M. M. 2016. Tax matters: 'Private Roth IRA corporation' is held abusive. Journal of Accountancy (June): 80-83.

Pirrone, M. M. 2016. Reverse like-kind exchange is afforded nonrecognition treatment. Journal of Accountancy (November): 80, 82-83.

Pirrone, M. M. 2016. Post-retirement payments are subject to self-employment tax. Journal of Accountancy (September): 82, 84.

Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.

Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.

Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.

Pirrone, M. M. 2017. Worthless debt claims rejected. Journal of Accountancy (April): 60-62.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Pitts, J. E., W. M. Whitaker Iii. 1971. The impact of tax policy on investment behavior in the chemical industry, 1951-65. Decision Sciences 2(1): 53-65.

Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.

Plesko, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics (June): 201-226.

Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169. (JSTOR link).

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636. (JSTOR link).

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).

Powell, M. E. 2009. The generation-skipping transfer tax: A quick guide. Journal of Accountancy (October): 30-36.

Powers, K., J. R. Robinson and B. Stomberg. 2016. How do CEO incentives affect corporate tax planning and financial reporting of income taxes? Review of Accounting Studies 21(2): 672-710.

Poyzer, J. K. and T. R. Yoder. 2016. How to avoid the 10% additional tax on early retirement distributions. Journal of Accountancy (January): 47-50, 52-53.

Pozen, R. C. 2002. Arm yourself for the coming battle over social security. Harvard Business Review (November): 52-62.

Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.

Preinreich, G. A. D. 1933. Taxation and the natural business year. The Accounting Review (December): 317-322. (JSTOR link).

Preston, A. M. 1989. The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice. Accounting, Organizations and Society 14(5-6): 389-413.

Preston, R. J. and A. M. Adamek. 1983. Who's minding the tax department? Management Accounting (May): 24-27.

Price, D. W. and D. L. Smith. 2008. Income tax service learning opportunities: A look at alternative models. Global Perspectives on Accounting Education (5): 43-53.

Price, J. E. 1995. Interactive learning through the use of student federal tax clinics. Journal of Accounting Education 13(4): 413-423.

Prieto, T. 2010. Displaced workers and deduction for travel expenses. Journal of Accountancy (December): 54-55.

Prouty, M. D. Jr. 1964. Tax allocation - An extension of the depreciation concept. N.A.A. Bulletin (June): 45-49.

Pruett, B. 2014. The Sec 498H assessable payment for large employers. Journal of Accountancy (July): 24-29.

Purcell, T. J. III, J. W. Sansone and D. J. Tracy. 2010. Changes in tax practice standards affect CPAs. Journal of Accountancy (May): 24-28.

Quinn, T. and W. T. Dancer. 2006. Home office deductions. Journal of Accountancy (December): 42-45.

Quirin, J. J. and D. O'Bryan. 2016. The marriage of Sharon and Henry Sawbones: A forensic case illustrating the use of a tax return in a litigation advisory services context. Issues in Accounting Education (August): 347-354.

Raabe, W. A., G. E. Whittenburg, D. L. Sanders and R. Sawyers. 2011. Federal Tax Research, 9th edition. South-Western College/West.

Raabe, W. A., R. M. Kozub and D. L. Sanders. 1987. Attitude measurement and the perceptions of tax accounting faculty publication outlets. Journal of Accounting Education 5(1): 45-51.

Raby, W. L. 1952. The Raby Corporations. The Accounting Review (July): 359-360. (JSTOR link).

Raby, W. L. 1966. Ethics in tax practice. The Accounting Review (October): 714-720. (JSTOR link).

Raby, W. L. 1969. Tax allocation and non-historical financial statements. The Accounting Review (January): 1-11. (JSTOR link).

Raby, W. L. and R. D. Neubig. 1963. Inter-period tax allocation or basis adjustment?. The Accounting Review (July): 568-576. (JSTOR link).

Rahimikia, E., S. Mohammadi, T. Rahmani and M. Ghazanfari. 2017. Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems (25): 1-17.

Raiborn, M. H., M. R. Lane and D. D. Raiborn. 1985. Accounting for 'that other' prior period adjustment. Management Accounting (July): 39-43. (Tax benefits from purchased loss carryforwards).

Raine, J. D. and J. E. Corder. 1957. State unemployment insurance - A controllable tax cost. N.A.A. Bulletin (October): 45-50.

Rajan, M. V. 2003. Discussion of “Performance evaluation and corporate income taxes in a sequential delegation setting”. Review of Accounting Studies 8(2-3): 311-319.

Randolph, D. W. 2009. "Unforeseen circumstances" exclusion from gain on sale of home. Journal of Accountancy (November): 62-67.

Randolph, D. W. and J. A. Seida. 2007. Balancing tax and financial reporting objectives: Effective tax planning within the property and casualty insurance industry. Issues in Accounting Education (May): 285-318.

Randolph, D. W., G. L. Salamon and J. A. Seida. 2005. Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry. The Accounting Review (January): 315-348. (JSTOR Link).

Ransome, J. P. and F. Schafer. 2011. Estate tax or carryover basis. Journal of Accountancy (July): 28-35.

Ransome, J. P. and V. Satchit. 2009. Charitable remainder trust update. Journal of Accountancy (October): 24-28.

Ransome, J. P. and V. Satchit. 2009. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.

Raspante, J. F. 2014. Engagement letters for the individual tax practitioner. Journal of Accountancy (January): 32-35.

Ratigan, S. 2014. Beware the slippery slope of sales tax. Strategic Finance (May): 40-45.

Rautio, A. A. 1961. Revenue agents attack inventory valuations. N.A.A. Bulletin (August): 81-82.

Ray, R. and L. Nicholas. 2016. Selecting a qualified intermediary for a like-kind exchange. The CPA Journal (October): 30-37.

Rayburn, F. R. 1986. A chronological review of the authoritative literature on interperiod tax allocation: 1940-1985. The Accounting Historians Journal 13(2): 89-108. (JSTOR link).

Rayburn, F. R. 1987. Discounting of deferred income taxes: An argument for reconsideration. Accounting Horizons (March): 43-49.

Ready, S. L. 1960. Income tax allocations in financial statements - Occasions and opinions. N.A.A. Bulletin (December): 19-30.

Rechtman, Y. M. 2017. Navigating digital sales and use tax nexus. The CPA Journal (August): 15.

Recor, M. 2009. The deductibility of 'reasonable' compensation. The CPA Journal (April): 44-49.

Recor, M. 2011. The journey of the business use of the home office deduction. The CPA Journal (September): 6-10.

Recor, M. 2012. Classifying independent contractors and employees. The CPA Journal (December): 48-53.

Redemske, M. R. 2012. Home office deduction. Journal of Accountancy (January): 20.

Register, L. C. 1967. The influence of taxes on financial planning. Management Accounting (October): 47-53.

Reichert, C. J. 2005. Are substitute payments alimony? Journal of Accountancy (February): 77-78.

Reichert, C. J. 2005. Differentiating debt from equity. Journal of Accountancy (September): 113-116. (Tax related).

Reichert, C. J. 2005. Extraordinary personal services exception. Journal of Accountancy (June): 95-97.

Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.

Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.

Reichert, C. J. 2005. Note sale: Does it accelerate related-party interest deductions? Journal of Accountancy (March): 87-88.

Reichert, C. J. 2005. Unallocated support payments as alimony. Journal of Accountancy (December): 86-87.

Reichert, C. J. 2005. What makes it alimony? Journal of Accountancy (November): 95-97.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reichert, C. J. 2008. Equitable owner equals deduction. Journal of Accountancy (October): 91-93.

Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.

Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.

Reichert, C. J. 2013. D. C. Circuit rejects per-bet approach for nonresident alien. Journal of Accountancy (October): 74-75. (Gaming gains).

Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.

Reichert, C. J. 2013. Golf course easement donation lands out of bounds. Journal of Accountancy (April): 76-78. (Tax Court).

Reichert, C. J. 2013. Is a remittance a deposit or a payment? Journal of Accountancy (November): 57-58.

Reichert, C. J. 2013. Loan guarantee terminates IRA. Journal of Accountancy (August): 61-62.

Reichert, C. J. 2013. Vineyard and homes held unfeasible, erasing easement's value. Journal of Accountancy (September): 73-74. (Tax court ruling on charitable contributions).

Reichert, C. J. 2014. Domestic production activities deduction disallowed. Journal of Accountancy (March): 65-66.

Reichert, C. J. 2014. Duty of consistency thwarts inheritors' basis step-up. Journal of Accountancy (January): 56-57.

Reichert, C. J. 2014. Effective filing dates of returns are disputable issues of fact. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2014. Gain exclusion lost upon reacquisition of former principal residence. Journal of Accountancy (August): 73-74.

Reichert, C. J. 2014. Gains as gross income unaffected by Home Concrete. Journal of Accountancy (December): 66-67.

Reichert, C. J. 2014. IRS changes position on foster care payments despite court win. Journal of Accountancy (April): 62-63.

Reichert, C. J. 2014. IRS must reconsider OIC. Journal of Accountancy (June): 66, 68.

Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.

Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.

Reichert, C. J. 2014. Sec 121 gain exclusion does not offset suspended passive losses. Journal of Accountancy (October): 61-62.

Reichert, C. J. 2014. Settlement of workers' comp claim partially excludable. Journal of Accountancy (February): 61-62.

Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.

Reichert, C. J. 2015. Tax matters: Auto dealer stumbles on LIFO reversal. Journal of Accountancy (September): 84, 86.

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reichert, C. J. 2015. Tax matters: Egg donor's payment for pain is taxable income. Journal of Accountancy (April/May): 95-96.

Reichert, C. J. 2015. Tax matters: Eight circuit weighs in on soil conservation payments. Journal of Accountancy (January): 70.

Reichert, C. J. 2015. Tax matters: Gain recognized from repossession of principal residence. Journal of Accountancy (December): 72, 73.

Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.

Reichert, C. J. 2015. Tax matters: Merged corporations can offset tax interest. Journal of Accountancy (February): 66-67.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2015. Tax matters: Refundable state business tax credits are income. Journal of Accountancy (June): 74-76.

Reichert, C. J. 2015. Tax matters: Right to purchase land is a capital asset. Journal of Accountancy (March): 68, 70.

Reichert, C. J. 2015. Tax matters: Taxpayer is awarded attorneys' fees and court costs. Journal of Accountancy (October): 74-75.

Reichert, C. J. 2016. Compensation is held reasonable and a management fee deduction allowed. Journal of Accountancy (September): 78-80.

Reichert, C. J. 2016. Deduction allowed for unredeemed 'fuelperks!' Journal of Accountancy (October): 66.

Reichert, C. J. 2016. Forfeited deposits are ordinary income. Journal of Accountancy (December): 68-70.

Reichert, C. J. 2016. Form 1098-T is not controlling. Journal of Accountancy (August): 70-71.

Reichert, C. J. 2016. Tax matters: Alleged ROBS-type transaction leaves business funding taxable. Journal of Accountancy (June): 79-80.

Reichert, C. J. 2016. Tax matters: IRS withdraws controversial charitable donation information reporting rules. Journal of Accountancy (April): 78-79.

Reichert, C. J. 2016. Tax matters: Judge's above-the-line employee expense deduction is disallowed. Journal of Accountancy (May): 68-70.

Reichert, C. J. 2016. Tax matters: Missing signature means return is invalid. Journal of Accountancy (January): 59-60.

Reichert, C. J. 2016. Tax matters: No carryforward of disallowed IRA deduction. Journal of Accountancy (February): 68-70.

Reichert, C. J. 2016. Tax matters: Prohibited transaction results in deemed IRA distribution. Journal of Accountancy (July): 71-72,74.

Reichert, C. J. 2016. Tax matters: Trusts prevail in transferee liability case. Journal of Accountancy (March): 76-77.

Reichert, C. J. 2017. Canceled debt is partially excludable. Journal of Accountancy (May): 74-76.

Reichert, C. J. 2017. Couple must repay advance premium tax credit. Journal of Accountancy (December): 65-66.

Reichert, C. J. 2017. District court reverses emotional distress damages award against the IRS. Journal of Accountancy (February): 62.

Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.

Reichert, C. J. 2017. Loan guarantees do not increase S corporation shareholder's basis. Journal of Accountancy (July): 66.

Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.

Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.

Reichert, C. J. 2017. No unrestricted right to fraudulently obtained income. Journal of Accountancy (June): 76-78.

Reichert, C. J. 2017. 'Pump and dump' theft loss allowed despite open arbitration claim. Journal of Accountancy (August): 64-65.

Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.

Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.

Reichert, C. J. and L. J. Kreissl. 2013. Tax matters: Basis reporting for debt instruments and options is phased in. Journal of Accountancy (July): 72-77.

Reichert, C. J., K. M. Cooley and D. Pulliam. 2013. Tax matters: Royalties, U.S.-connected income. Journal of Accountancy (June): 76-80.

Reid, M. 2001. Helga Havalot: A case in corporate tax planning. Issues in Accounting Education (May): 273-289.

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Schreiber, S. 2017. Final regs. address premium tax credit issues. Journal of Accountancy (October): 59.

Schreiber, S. 2017. Final rules on Sec. 367 transfers of intangibles apply retroactively. Journal of Accountancy (March): 65.

Schreiber, S. 2017. Guidance issued on PATH Act depreciation, Sec. 179 changes. Journal of Accountancy (July): 71.

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Schreiber, S. P. 2013. FATCA deadlines postponed for six months. Journal of Accountancy (October): 74. (Foreign Account Tax Compliance Act).

Schreiber, S. P. 2013. Final regs. Clarify who is subject to 50% limit on meal and entertainment expenses. Journal of Accountancy (October): 75-76.

Schreiber, S. P. 2013. Final rules issued on individual health care mandate. Journal of Accountancy (November): 58-60.

Schreiber, S. 2013. IRS issues employment tax refund procedures for same-sex spouses. Journal of Accountancy (December): 68.

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Schreiber, S. P. 2013. IRS postpones employer health care penalty and information reporting. Journal of Accountancy (September): 70.

Schreiber, S. P. 2013. Rules for deferral of income from gift card sales clarified. Journal of Accountancy (October): 76-77.

Schreiber, S. P. 2013. TIGTA: Identity theft protections needs improvements. Journal of Accountancy (October): 77-78. (Treasury Inspector General for Tax Administration).

Schreiber, S. P. 2014. Changes proposed to allocation rules for rollovers. Journal of Accountancy (December): 70, 72.

Schreiber, S. P. 2014. CPA practitioners sue to stop PTIN fees. Journal of Accountancy (December): 68-69.

Schreiber, S. P. 2014. Final FATCA rules are issued and final rules on substantial risk of forfeiture are released. Journal of Accountancy (May): 62, 64.

Schreiber, S. P. 2014. Final rules on fiduciary fees keep "unbundling" requirement. Journal of Accountancy (August): 72-73.

Schreiber, S. P. 2014. Federal courts disagree on premium tax credits through federal exchanges, and IRS issues guidance on health insurance premium tax credits. Journal of Accountancy (October): 59-61.

Schreiber, S. P. 2014. Guidance on repair regs. Updates accounting method change procedures. Journal of Accountancy (May): 66-67.

Schreiber, S. P. 2014. IRS issues final rules on sales-based royalties and vendor allowances. Journal of Accountancy (April): 60-61.

Schreiber, S. P. 2014. IRS: Terminating partnerships may not accelerate amortized startup expenditures. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2014. Internet tax freedom act preempts Illinois click-through Nexus law. Journal of Accountancy (January): 57-58.

Schreiber, S. P. 2014. IRS gives guidance on straddles. Journal of Accountancy (November): 80, 82.

Schreiber, S. P. 2014. IRS provides simplified employer health care coverage reporting. Journal of Accountancy (May): 60.

Schreiber, S. P. 2014. Most qualified plan distributions to pay accident or health premiums are taxable. Journal of Accountancy (August): 76.

Schreiber, S. P. 2014. Partnership basis rules proposed. Journal of Accountancy (April): 63.

Schreiber, S. P. 2014. Penalty calculation properly based on erroneous credits, tax court holds. Journal of Accountancy (February): 62.

Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.

Schreiber, S. P. 2014. Rules for written tax advice finalized, and Supreme court sets standards for IRS summons challenges. Journal of Accountancy (September): 96-97.

Schreiber, S. P. 2014. Supreme court holds severance payments are subject to FICA. Journal of Accountancy (June): 64-65.

Schreiber, S. P. 2014. Supreme court: Inherited IRAs are not retirement funds. Journal of Accountancy (September): 98-100.

Schreiber, S. P. 2014. Supreme court resolves circuit split on gross-valuation-misstatement penalty. Journal of Accountancy (March): 64.

Schreiber, S. P. 2014. Whistleblower awards widened. Journal of Accountancy (November): 77-78.

Schreiber, S. P. 2015. Tax matters: Defined contribution plans can offer deferred annuities to older participants. Journal of Accountancy (January): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regs. prescribe E&P treatment in corporate reorganizations. Journal of Accountancy (February): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regulations amend broker basis reporting requirements. Journal of Accountancy (June): 74.

Schreiber, S. P. 2015. Tax matters: Final regulations prevent manipulation of trust uniform basis rules to avoid gain. Journal of Accountancy (November): 81.

Schreiber, S. P. 2015. Tax matters: Final rules govern reporting of specified foreign financial assets. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2015. Tax matters: IRS fills in details on one-a-year IRA rollover rule. Journal of Accountancy (February): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS issues new and revised passenger automobile depreciation limits, and Proposed rules would govern Sec 41 credit for software. Journal of Accountancy (April/May): 96, 98, 100-101.

Schreiber, S. P. 2015. Tax matters: IRS issues final portability rules for estate tax exemptions. Journal of Accountancy (September): 82.

Schreiber, S. P. 2015. Tax matters: IRS proposes scrapping COD nonpayment testing period. Journal of Accountancy (January): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS to implement donee reporting for charities. Journal of Accountancy (December): 74-76.

Schreiber, S. P. 2015. Tax matters: IRS to limit refunds and credits of foreign withholding payments, Final regs provide rules for assessment limitation period for undisclosed listed transactions, Qualified performance based compensation rules are finalized, and Treatment of CHIP buy-in programs clarified. Journal of Accountancy (July): 70 and 72-74.

Schreiber, S. P. 2015. Tax matters: Minimum essential coverage, other health care reform guidance issued. Journal of Accountancy (March): 72-73.

Schreiber, S. P. 2015. Tax matters: Notice defines terms for economic substance doctrine. Journal of Accountancy (January): 71.

Schreiber, S. P. 2015. Tax matters: Rules for disguised payments to partners are proposed. Journal of Accountancy (October): 73-74.

Schreiber, S. P. 2015. Tax matters: Small businesses excused from filing Form 3115 to comply with repair regs. and Sec 4980D excise tax relief is available for certain small employers. Journal of Accountancy (April/May): 94-95.

Schreiber, S. P. 2015. Tax matters: Streamlined offshore compliance procedures updated. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2015. Tax matters: Supreme Court invalidates Maryland's' personal income tax structure, Basis rules for estates of 2010 decedents proposed. Journal of Accountancy (August): 72, 74, 76, 78.

Schreiber, S. P. 2016. Defined benefit plan participants can receive lump sum and annuity under new rules. Journal of Accountancy (December): 68.

Schreiber, S. P. 2016. FAQs explain the wrongful incarceration exclusion. Journal of Accountancy (September): 84-85.

Schreiber, S. P. 2016. Final regulations ease allocations of rollover distributions from designated Roth accounts. Journal of Accountancy (August): 70.

Schreiber, S. P. 2016. IRS allows self-certification for late rollovers or retirement plan funds. Journal of Accountancy (November): 78.

Schreiber, S. P. 2016. IRS clarifies: Partners cannot be employees. Journal of Accountancy (August): 73-74.

Schreiber, S. P. 2016. IRS restricts more foreign tax credit splitter arrangement. Journal of Accountancy (December): 70, 72-73.

Schreiber, S. P. 2016. New user fees proposed for IRS installment agreements. Journal of Accountancy (November): 79-80.

Schreiber, S. P. 2016. Tax matters: Amended rules govern FIRPTA dispositions. Journal of Accountancy (May): 66.

Schreiber, S. P. 2017. Earnings-stripping rules make many changes from proposed regs. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).

Schreiber, S. P. 2017. IRS permits same-sex couples to recalculate marital exclusion amounts. Journal of Accountancy (April): 64-65.

Schreiber, S. P. 2017. IRS warns tax professionals of another email phishing scam. Journal of Accountancy (February): 62-63.

Schreiber, S. P. 2017. New rules allow more time to elect to take disaster loss in prior year. Journal of Accountancy (January): 75.

Schreiber, S. 2017. No tax fraud for issuing Form 1099, Seventh Circuit holds; Disbarred tax preparer is not subject to OPR jurisdiction. Journal of Accountancy (June): 80-81.

Schreiber, S. P. 2017. Seventh Circuit holds that taxpayer filed timely Tax Court petition. Journal of Accountancy (April): 62-63.

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The CPA Journal. 2016. Tax & accounting update. The CPA Journal (August): 21.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (September): 14.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (October): 11-13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (December): 20.

The CPA Journal. 2017. Criminal investigation and prosecution of tax preparers. The CPA Journal (January): 35-37.

The CPA Journal. 2017. Dealing with nonfilers. The CPA Journal (January): 20-22.

The CPA Journal. 2017. Exhibit: Summary of New York State and City due date and extension changes for calendar year taxpayers. The CPA Journal (April): 73.

The CPA Journal. 2017. Federal tax preparation. The CPA Journal (January): 18-19.

The CPA Journal. 2017. Gift tax returns & IRS examination. The CPA Journal (January): 23-25.

The CPA Journal. 2017. Preparer penalties. The CPA Journal (January): 26-28.

The CPA Journal. 2017. Receipts? What receipts? The CPA Journal (January): 29-31.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (January): 16.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (February): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (March): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (April): 15.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (May): 12.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (June): 21.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (July): 17.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (September): 24.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (October): 19.

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