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.

Reif, B. and Buha. 2012. Tax preparers' liability for incurred interest charges: Eckert decision in California could lead to reduced taxpayer recovery. The CPA Journal (February): 66-67.

Reighard, J. J. 1933. A problem in income taxes. The Accounting Review (March): 68-70. (JSTOR link).

Reilly, R. F. 2011. Considerations in the advance pricing agreement application process: Transfer pricing issues for taxpayers. The CPA Journal (September): 26-31.

Reilly, R. F. 2011. Tax considerations of closely held corporation equity-based compensation. The CPA Journal (January): 32-35.

Reimer, C. F. 1948. Major differences between net income for accounting purposes and for federal income taxes. The Accounting Review (July): 305-307. (JSTOR link).

Reinhart, L. 2005. What CPAs need to know about separately managed accounts. Journal of Accountancy (January): 28, 30-32. (Separately managed accounts, or SMAs are private portfolios of stocks and bonds managed by a professional who makes decisions according to a specific investment objective).

Remington, P. E. 1937. Incidence of taxes - Visible and invisible. N.A.C.A. Bulletin (September 15): 87-106.

Rempalski, K. L. and E. D. Meyette. 2014. Critical lessons from the Peco Foods case. Purchase price allocations should allow flexibility for future cost segregation. Journal of Accountancy (April): 52-55. (Tax court ruling).

Research and Technical Service Department. 1939. To what extent is the last-in, first-out plan being adopted. N.A.C.A. Bulletin (December 15): 500-501.

Resnik, B. L. 2012. Choosing an annuity: What accountants need to know. The CPA Journal (May): 44-51.

Resnik, B. L. 2014. Choosing an annuity in 2014. The CPA Journal (September): 48-50.

Restall, L. J. and P. Czajkowski. 1969. Computation of LIFO index: A statistical sampling approach. Management Accounting (September): 43-48.

Rhoades, S. C. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review (January): 63-85. (JSTOR link).

Rhoades-Catanach, S. C. 2003. or Dot-bomb? The unpleasant tax surprise of stock options in a volatile market. Issues in Accounting Education (November): 385-395.

Rhoads, J. L. 1975. Tax considerations for small business. Management Accounting (January): 20-24.

Richard, D. L. 1968. Difficulties in tax allocation on general price-level increases. The Accounting Review (October): 730-737. (JSTOR link).

Richardson, A. P. 1912. Depreciation and the federal excise tax. Journal of Accountancy (November): 401-404.

Richardson, A. P. 1913. A federal income tax. Journal of Accountancy (January): 58-61.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (March): 185-187.

Richardson, A. P. 1913. The income tax. Journal of Accountancy (October): 307-309.

Richardson, A. P. 1913. The proposed tax on incomes. Journal of Accountancy (May): 351-354.

Richardson, A. P. 1914. Tax laws and their administration. Journal of Accountancy (November): 372-374.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (April): 292-294.

Richardson, A. P. 1915. Income tax amendment. Journal of Accountancy (September): 217-219.

Richardson, A. P. 1918. Computation of excess profits and income taxes. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1918. File early. Journal of Accountancy (November): 376-378.

Richardson, A. P. 1918. Preparation of tax returns. Journal of Accountancy (June): 447-451.

Richardson, A. P. 1918. Tax returns on basis of consolidated accounts. Journal of Accountancy (March): 196-199.

Richardson, A. P. 1919. Fair examination. Journal of Accountancy (October): 286-289.

Richardson, A. P. 1919. Filing income tax returns. Journal of Accountancy (March): 173-175.

Richardson, A. P. 1919. Filing tax returns. Journal of Accountancy (November): 372-373.

Richardson, A. P. 1919. Income tax experts. Journal of Accountancy (February): 134-136.

Richardson, A. P. 1919. Income tax inequities. Journal of Accountancy (November): 369-372.

Richardson, A. P. 1919. The Revenue Act, 1918. Journal of Accountancy (March): 171-173.

Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.

Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.

Richardson, A. P. 1921. Value versus cost in taxation. Journal of Accountancy (July): 46-52.

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (April): 286. (Of a dollar of taxation the government uses 68 cents to pay for past wars, 20 cents to pay for present defense, and 12 cents to pay for all other government activities).

Richardson, A. P. 1921. Where the dollar goes. Journal of Accountancy (June): 428-49.

Richardson, A. P. 1922. Federal tax problems. Journal of Accountancy (November): 354-356.

Richardson, G. 2007. The influence of culture on tax systems internationally: A theoretical and empirical analysis. Journal of International Accounting Research 6(1): 57-79.

Richmond, G. L. 2010. Federal Tax Research, 8th edition. Foundation Press.

Ricketts, R. C. 1990. Do we really need special tax relief for capital gains? Accounting Horizons (September): 43-49.

Ricketts, R. C. and B. R. Wilkinson. 2008. The effects of shareholder dividend taxes: Evidence from Australian tax integration environment. Journal of International Accounting Research 7(1): 77-96.

Ricks, W. E. 1986. Firm size effects and the association between excess returns and LIFO tax savings. Journal of Accounting Research (Spring): 206-216. (JSTOR link).

Rider, G. and D. Pulliam. 2011. Palimony claim is a valid estate tax deduction. Journal of Accountancy (June): 64-66.

Ridgway, L. 1962. State income taxes and out-of-state companies. N.A.A. Bulletin (May): 31-36.

Rigos, J. J. 2017. Applying the AICPA's professional standards to tax practice. The CPA Journal (March): 34-41.

Rinter, J. W. 2015. Continuing education requirements for annual filing season program tax preparers. Strategic Finance (January): 15-16, 61.

Rinier, J. W. and A. P. Curatola. 2015. Reporting a foreign gift or bequest. Strategic Finance (July): 14, 16.

Rinier, J. W. and A. P. Curatola. 2015. Taxpayers and identity theft. Strategic Finance (March): 14, 16.

Rinier, J. W. and A. P. Curatola. 2016. Enhanced charitable deduction for food inventory. Strategic Finance (December): 16, 18.

Rinier, J. W. and A. P. Curatola. 2016. Extended involuntary conversion relief. Strategic Finance (January): 13-14.

Rinier, J. W. and A. P. Curatola. 2016. Inherited IRSs and state income tax. Strategic Finance (July): 15-16.

Rinier, J. W. and A. P. Curatola. 2016. Form 990 and Schedule O. Strategic Finance (November): 16, 18.

Rinier, J. W. and A. P. Curatola. 2016. Gain from sale of principle residence. Strategic Finance (October): 12, 14.

Rinier, J. W. and A. P. Curatola. 2017. 2017 tax-year filing issues. Strategic Finance (December): 14, 16.

Rinier, J. W. and A. P. Curatola. 2017. Private collection agencies are back. Strategic Finance (May): 19-20.

Rinier, J. W. and A. P. Curatola. 2017. Self-certification for 60-day rollover rule. Strategic Finance (January): 15-16.

Rinier, J. W. and A. P. Curatola. 2017. The expanded preparer's due diligence checklist. Strategic Finance (February): 17-18.

Rinier, J. W. and A. P. Curatola. 2017. When to report gifts: Where gift taxes are concerned, it's better to receive a gift than to give one. Strategic Finance (September): 20, 22.

Riordan, D. A., M. P. Riordan and A. P. Curatola. 2012. Deductibility of medical marijuana treatment. Strategic Finance (March): 10, 12-13.

Ritchie, P. C., J. E. Rowcroft and b. A. Trenholm. 1988.An analytical basis for the treatment of corporate income tax. Accounting Horizons (December): 29-40.

Roach, M. E. and W. G. Jens Jr. 2012. Is real tax reform realistic: The election season raises a familiar question. The CPA Journal (October): 18-23. (Roach and Jens conclude that significant tax reform has no real chance of being implemented).

Roane, D. 2014. Tax practice corner. Journal of Accountancy (March): 62-63.

Roane, D. E. 2010. Tax court again strikes down innocent spouse filing limit. Journal of Accountancy (December): 56-58.

Roane, D. E. 2013. IRS acquiesces to broader tax court review of innocent spouse cases. Journal of Accountancy (September): 71-72.

Roane, D. E. 2014. Individual mandate hardship exemption expanded. Journal of Accountancy (March): 67.

Roane, D. E. 2016. Keeping clients' tax data secure. Journal of Accountancy (October): 64-65.

Roane, D. E. 2017. New PATH for depreciation. Journal of Accountancy (March): 58-59.

Roane, D. E. 2017. Wellness program benefits: Tax free or not? Journal of Accountancy (October): 56-57.

Roberts, B. W. 1946. State unemployment insurance taxes - A controllable element of cost. N.A.C.A. Bulletin (June 1): 966-978.

Roberts, D. J. 2017. Uncertain tax consequences with IRC 1234A. Strategic Finance (June): 17-18. (Capital gain or loss?).

Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.

Roberts, M. L., B. A. Billings and T. D. Englebrecht. 1989. Phantom taxes and phantom income: A study in accounting misconceptions applied to regulated utilities. Accounting Horizons (March): 43-53.

Roberts, R. W. and D. D. Bobek. 2004. The politics of tax accounting in the United States: Evidence from the Taxpayer Relief Act of 1997. Accounting, Organizations and Society 29(5-6): 565-590.

Robertson, P. Q. and W. T. Dancer. 2010. Deductibility of work-related educational expenses. Journal of Accountancy (December): 42-46.

Robinson, D. 2008. Auditor independence and auditor-provided tax service: Evidence from going-concern audit opinions prior to bankruptcy filings. Auditing: A Journal of Practice & Theory 27(2): 31-54.

Robinson, J. 1988. Tax court attendance: A learning tool in advanced tax classes. Issues in Accounting Education (Fall): 402-408.

Robinson, L. A. and R. Sansing. 2008. The effect of “invisible” tax preferences on investment and tax preference measures. Journal of Accounting and Economics (December): 389-404.

Robison, J. 1991. The taxpayer interview as a classroom exercise. Issues in Accounting Education (Spring): 120-125.

Roemmich, R. A., G. L. Duke and W. H. Gates. 1978. Maximizing the present value of tax savings from depreciation. Management Accounting (September): 55-57, 63.

Roman, C. 2015. Transfer taxes: 5 questions to ask clients with international ties. Journal of Accountancy (July): 62-66.

Ronen, J. and A. Aharoni. 1989. The choice among accounting alternatives and management compensation: Effects of corporate tax. The Accounting Review (January): 69-86. (JSTOR link).

Rood, D. K. 2014. Tax software: Ethical, legal, and professional liability risks. Journal of Accountancy (September): 18-19.

Rood, D. K. 2014. The accidental investment adviser. Journal of Accountancy (March): 16-17.

Rood, D. K. 2014. The tip of the iceberg: Professional liability claims and international taxation. Journal of Accountancy (October): 16-17.

Rood, D. K. 2017. Planning to mitigate risk in tax planning engagements. Journal of Accountancy (June): 16-18.

Rose, J. M. 2002. Discussion of “Do tax decision support systems affect the accuracy of tax compliance decisions?” International Journal of Accounting Information Systems 3(3): 145-149.

Rose, J. M. and C. J. Wolfe. 2000. The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid. Accounting, Organizations and Society 25(3): 285-306.

Rosenbaum, D. 2013. The new tax landscape. CFO (March): 17-18.

Rosenberg, D. L. 2011. Tax matters. Journal of Accountancy (March): 54-57.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Education expenses: An analysis of the New American Opportunity Tax Credit. The CPA Journal (February): 53-55.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Innocent spouse relief: Alternatives after the Lantz case. Journal of Accountancy (December): 46-52.

Rosenberg, D. L. and A. F. Schuldenfrei. 2015. Gross income omissions and the 6-year tax assessment period. Journal of Accountancy (February): 54-58.

Rosenberg, D. L., C. J. Russo and S. Hammer. 2015. The domestic production activities deduction for computer software: Software can qualify for the valuable tax break. Journal of Accountancy (March): 54-56, 58.

Rosenberg, M. 2012. Top five year-end tax planning tips for U.S. corporations. The CPA Journal (December): 13.

Rosenfield, P. 1990. The fatal flaw of FASB Statement 96. Accounting Horizons (September): 98-100. (Tax related).

Rosenthal, C. and A. Kaur. 2016. Nevada's new tax revenue plan. The CPA Journal (August): 68-69.

Rosenthal, C. and A. Kaur. 2016. New York State's new investment capital and income rules. The CPA Journal (October): 60-61.

Rosenthal, C. and A. Yang. 2016. New York's enhanced collection procedures for delinquent taxpayers driver's license suspension program. The CPA Journal (May): 64-65.

Rosenthal, C. and P. Duffany. 2015. An overview of unclaimed property: Planning opportunities and strategies to minimize risk. The CPA Journal (February): 60.

Rosenthal, C., A. Kaur and P. Duffany. 2015. New York City commerical rent tax. The CPA Journal (November): 58-59.

Rosenthal, C., F. Komarow and P. Duffany. 2015. Who is a New York resident? The CPA Journal (April): 50-52.

Rosenthal, C., F. Komarow and P. Duffany. 2016. The New York State bulk sale notification requirement. The CPA Journal (March): 56-57.

Rosenthal, C., J. Lanza and P. Duffany. 2015. New York tax credits and incentives. The CPA Journal (June): 66-67.

Rosenthal, C., J. Morhart, P. Rabinowitz and P. Duffany. 2015. The New York City unincorporated business tax: Understanding the effect on pass-through entities. The CPA Journal (December): 64-65.

Rosenthal, C., P. Rabinowitz and A. Yang. 2016. New York State and City prior net operating loss conversion. The CPA Journal (June): 72-73.

Rosenthal, C., P. Rabinowitz and A. Yang. 2017. Tax changes in the 2017/2018 New York State budget. The CPA Journal (June): 70-71.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. Adapting to new federal tax returns due dates in New York. The CPA Journal (April): 72-73.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. State and local tax roundup of current developments. The CPA Journal (May): 62-63.

Rosenthal, C., P. Duffany and S. Smith. 2015. Developments in the sales tax of electronic commerce. The CPA Journal (May): 42-43.

Rosenthal, C., S. Smith and K. Paton. 2017. Understanding click-through Nexus: States seek to collect sales and use taxes from remote vendors. The CPA Journal (January): 62-63.

Rosenthal, C., S. Solomon and A. Yang. 2016. New York State and city real estate transfer taxes. The CPA Journal (April): 58-59.

Rosenthal, C. L. and A Kaur. 2017. Changes to Washington's B&O tax economic nexus standard and use tax notice and reporting. The CPA Journal (October): 60-61.

Rosenthal, C. L., and A. Kaur. 2017. New York State Department of Labor Unemployment Insurance Tax Audits: A growing trend. The CPA Journal (August): 62-63.

Rosenthal, C. L. and A. Kaur. 2017. Sales and use tax update. The CPA Journal (September): 64-65.

Rosenthal, C. L. and F. R. Komarow. 2017. Proper utilization of cellphone records to determine statutory residence in New York. The CPA Journal (March): 60-63.

Rosenthal, C. L. and A. Yang. 2016. State and local tax roundup of current developments. The CPA Journal (December): 58-59.

Rosenthal, C. L. and F. Komarow. 2016. New York residency audits and the enhanced utilization of electronic data records. The CPA Journal (November): 60-61.

Rossing, C. P. 2013. Tax strategy control: The case of transfer pricing tax risk management. Management Accounting Research (June): 175-194.

Rossing, C. P. and C. Rohde. 2010. Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research (September): 199-216.

Rothman, J. A. and M. P. Altieri. 2006. Gulf opportunity zone act of 2005: Tax breaks for victims of hurricanes Katrina, Rita and Wilma. Journal of Accountancy (August): 63-67.

Rouselle, A. L. Jr. 1983. The ERTA bonus: R&D can reduce your taxes. Management Accounting (October): 72-78.

Rubin, D. S. 2011. Seven good reasons credit shelter trusts remain relevant. Journal of Accountancy (June): 44-48.

Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.

Rule, C. 2015. The IRS LB&Is new document request process, 18 months later. The CPA Journal (October): 50-52.

Rule, C. 2016. Applying civil penalties for willful violations of FBAR requirements. The CPA Journal (October): 58-59.

Rumble, C. T. 1983. So you still have not adopted LIFO. Management Accounting (October): 59-64, 66-67.

Rusk, S. G. 1920. Income-tax department. Journal of Accountancy (June): 460-462; (July): 60-68; (August): 140-144; (September): 198-213; (December): 442-443.

Rusk, S. G. 1919. Relation of invested capital to excess profits tax. Journal of Accountancy (October): 273-285.

Rusk, S. G. 1921. Income-tax department. Journal of Accountancy (January): 56-63; (February): 132-144; (March): 191-213; (April): 290-301; (May): 369-379; (June): 434-450; (August): 132-137; (October): 285-299; (November): 355-371; (December): 454-462.

Rusk, S. G. 1922. Income-tax department. Journal of Accountancy (January): 40-50; (February): 117-125; (March): 203-214; (April): 289-295; (May): 359-367; (June): 442-450; (July): 41-45; (August): 120-131; (September): 206-216; (October); 284-296; (November): 361-373; (December): 455-456.

Rusk, S. G. 1923. Income-tax department. Journal of Accountancy (January): 38-48; (February): 128-129; (March): 212-219; (April): 286-294; (May): 366-375; (June): 446-449; (July): 36-46; (August): 123-127; (September): 204-212; (October): 289-296; (December): 448-459.

Rusk, S. G. 1923. The Bureau of Internal Revenue, Its history and organization. Journal of Accountancy (November): 392.

Rusk, S. G. 1923. Minimizing Taxes. Journal of Accountancy (May): 394-395.

Rusk, S. G. 1923. The Wisconsin Income Tax Law, Interpretation, Rulings and Court Decisions. Journal of Accountancy (December): 475.

Rusk, S. G. 1924. Income-tax department. Journal of Accountancy (January): 44-50; (February): 114-124; (March): 216-223; (April): 284-297; (June): 464-465; (July): 50-51; (August): 134-135; (September): 211-218; (October): 288-298.

Rusk, S. G. 1924. 1924 Manual Income - Tax Procedure for 1923 Returns. Journal of Accountancy (April): 312.

Rusk, S. G. 1924. Summary of recent rulings. Journal of Accountancy (November): 373-378.

Rusk, S. G. 1925. Complete Practical Income Tax. Journal of Accountancy (November): 387-388.

Rusk, S. G. 1925. Income Tax and Super Tax, Law and Cases. Journal of Accountancy (September): 232-233.

Rusk, S. G. 1925. Income-tax department. Journal of Accountancy (January): 45-50; (April): 327-335.

Rusk, S. G. 1925. Treasury rulings. Journal of Accountancy (February): 140-143; (March): 205-216; (May): 404-408; (June): 488-497; (July): 45-53; (August): 119-130; (September): 202-213; (October): 295-300; (November): 364-370; (December): 448-453.

Rusk, S. G. and A. M. Palmer. 1920. Income-tax department. Journal of Accountancy (November): 365-380.

Rusk, S. G. and A. W. Mellon. 1923. Income-tax department. Journal of Accountancy (November): 355-370.

Rusk, S. G. and C. Coolidge. 1924. Income-tax department. Journal of Accountancy (December): 446-450.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department. Journal of Accountancy (October): 287-307.

Rusk, S. G. and W. L. Frierson. 1920. Income-tax department: Treasury rulings. Journal of Accountancy (December):443-455.

Russell, R. L. and R. Clovey. 2009. Gain on sale of primary residence. The CPA Journal (February): 16-19.

Russell, R. L. Jr. and R. L. Russell. 2017. The taxation of breaking bad. The CPA Journal (October): 11-13.

Ryan, E. D. 1975. International tax problems and the financial officer. Management Accounting (October): 49-51.

Saccone, J. P. 1976. LIFO fundamentals. Management Accounting (February): 29-33.

Sale, J. T. and K. B. Carroll. 1979. Tax planning tools for the multinational corporation. Management Accounting (June): 37-41.

Samson, W. D. 1985. The nineteenth century income tax in the south. The Accounting Historians Journal 12(1): 37-52. (JSTOR link).

Samson, W. D. 1998. Instructional resource: Using tax history to teach the concepts of tax planning. Issues in Accounting Education (August): 655-692.

Sanders, C. O. 2008. Partnerships for community development. Journal of Accountancy (February): 54-59.

Sanders, G. and D. Pulliam. 2014. Work product protection and attorney-client privilege in an IRS audit. Journal of Accountancy (February): 58-60.

Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590. (JSTOR link).

Sansing, R. 1992. Discussion of the analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 99-102. (JSTOR link).

Sansing, R. 1998. Valuing the deferred tax liability. Journal of Accounting Research (Autumn): 357-363. (JSTOR link).

Sansing, R. C. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884. (JSTOR link).

Sardar, M. 2015. The IRS's hard line on offshore compliance. The CPA Journal (March): 36-37.

Sardar, M. 2016. A tax return do-over? The CPA Journal (July): 66-67.

Sardar, M. 2017. Digital currency: Taxation, enforcement, and the John Doe summons. The CPA Journal (September): 62-63.

Savoie, L. M. 1977. Price-level accounting, practical politics, and tax relief. Management Accounting (January): 15-18.

Saxe, M. 1918. Net earnings rule in special franchise taxation. Journal of Accountancy (January): 17-26.

Sayuk, D. M., M. H. Fricke and S. R. Dugger. 2011. Act 2 for business tax incentives. Journal of Accountancy (March): 28-32.

Sayuk, D. M., M. H. Fricke, R. J. Naughtin and S. R. Dugger. Tax compliance for acquisitions: Prepare before purchasing. Journal of Accountancy (August): 54-56, 58-59.

Scarinci, C. 2005. IRAs and 401(k)s: How to pick the best plan. Journal of Accountancy (March): 37-43.

Schadewald, M. and S. Limberg. 1990. Instructor-provided versus student-generated explanations of tax rules: Effect on recall. Issues in Accounting Education (Spring): 30-40.

Schadewald, M. and S. Limberg. 1992. Using pictorial models to teach complex tax rules: An experimental investigation. Journal of Accounting Education 10(1): 133-149.

Schadewald, M. S. 1992. Discussion of expertise in corporate tax planning: The issue identification phase. Journal of Accounting Research (Studies on Accounting and Taxation): 29-36. (JSTOR link).

Schadewald, M. S. 2016. Apportioning income from sales of services. The CPA Journal (October): 48-51.

Scheer, M. S. and E. J. Gac. 1987. New problems for the unwary in estate and gift tax valuations: Penalties under I.R.C. 6660. Accounting Horizons (December): 69-77.

Schippers, M. 2014. Goodwill not distributed to sole shareholder. Journal of Accountancy (October): 63-64. (Tax court finds a family trucking business did not distribute appreciated intangible assets under Sec 311 b).

Schisler, D. L. 1995. Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers. Accounting Horizons (December): 76-87.

Schlag, R. C. 1979. Accounting for taxes of foreign subsidiaries - A simplified approach. Management Accounting (December): 15-19.

Schmidt, A. P. 2006. The persistence, forecasting, and valuation implications of the tax change component of earnings. The Accounting Review (May): 589-616. (JSTOR link).

Schmitz, M. N. 1976. Taxation of foreign exchange gains and losses. Management Accounting (July): 49-51.

Schmutter, S. 2005. Get back on track: An IRS program helps correct retirement plan defects so tax benefits are not lost. Journal of Accountancy (December): 81-83.

Schnee, E. J. 2005. Firm-and-fixed-plan rule reaffirmed. Journal of Accountancy (February): 75-76. (Tax case).

Schnee, E. J. 2005. Redeeming closely held stock. Journal of Accountancy (June): 90-93.

Schnee, E. J. 2005. Section 1341 clarified. Journal of Accountancy (March): 86-87.

Schnee, E. J. 2010. QSUB Bank's tax-exempt bond expense deductible. Journal of Accountancy (June): 78-79.

Schnee, E. J. 2010. Stock "Loans" ruled sales. Journal of Accountancy (November): 63-65.

Schnee, E. J. 2010. Taxpayer off the clock for real estate loss. Journal of Accountancy (December): 59-60.

Scholes, M. S., G. P. Wilson and M. A. Wolfson. 1992. Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 161-185. (JSTOR link).

Schoomer, B. A. Jr. 1966. Optimal depreciation strategies for income tax purposes. Management Science (August): B552-B579. (JSTOR link).

Schreiber, S. 2017. Boston Bruins can deduct full cost of meals for team's away games. Journal of Accountancy (October): 61-63.

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.

Schreiber, S. P. 2013. Before you sign: Natural gas lease tax issues. Journal of Accountancy (November): 44-47.

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.

Schreiber, S. P. 2013. IRS offers a new method for home office deductions: Safe harbor simplifies calculation, but qualification factors are unchanged. Journal of Accountancy (July): 30-34.

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.

Schuldenfrel, A. 2016. $50,000 in tax debt can ground travelers. Journal of Accountancy (April): 76-77.

Schultz, J. J. Jr., B. A. Schafer and J. K. Schafer. 2011. Mood and likeability: The impact of two affect types on tax judgment. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 81-89.

Schultz, S. M. and R. T. Johnson. 1998. Income tax allocation: The continuing controversy in historical perspective. The Accounting Historians Journal 25(2): 81-111. (JSTOR link).

Schwab, C. E. 1990. T&E: What are the tax consequences? Management Accounting (August): 41-43.

Schwartz, S. 2015. QLACs protect against outliving retirement savings. Journal of Accountancy (January): 66-67. (Qualified longevity annuity contracts).

Schwartz, S. T., E. E. Spires and R. A. Young. 2015. A teaching note on the tax benefits of retirement savings. Journal of Accounting Education 33(2): 164-181.

Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136. (JSTOR link).

Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621. (JSTOR link).

Seeger, C. F. 1924. The nature of income tax. Journal of Accountancy (February): 101-108.

Segal, M. A. 2012. Considerations in the classification of workers: Schramm decision addresses adjunct professors. The CPA Journal (February): 52-53.

Segal, M. A. and B. M. Bird. 2014. Cost recovery issues involving the acquisition of open-air and prefabricated structures. The CPA Journal (July): 54-56.

Segal, M. A., B. M. Bird and B. Leonard. 2008. Tax consequences of home sales and foreclosures. The CPA Journal (September): 34-38.

Segarra, M. 2012. Apply these breaks: Small and midsize companies shouldn't overlook these tax incentives for research and development, exports, and energy efficiency. CFO (April): 23-24.

Seghers, P. D. 1960. State taxation of interstate commerce. N.A.A. Bulletin (January): 84.

Seida, J. A. and W. F. Wempe. 2000. Do capital gain tax rate increases affect individual investors’ trading decisions? Journal of Accounting and Economics (August): 33-57.

Seiden, D. 2015. State programs for delinquent taxpayers. The CPA Journal (October): 56-57.

Seidman, J. S. 1936. Should a federal tax bar be organized? The Accounting Review (June): 179-182. (JSTOR link).

Seidman, J. S. 1936. Taxes - Cost accounting's best salesman. N.A.C.A. Bulletin (December 1): 375-384.

Sellers, K. and J. C. Tripp. 2015. Converting from C to S corp. may be costlier than you think: Where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Journal of Accountancy (November): 64-69.

Sellers, K. and D. W. Thomas. 1993. Current proposals for corporate income tax integration. Accounting Horizons (September): 83-94.

Severance, R. L. and C. Metrejean. 2005. Not legally enforceable? It's still alimony! Journal of Accountancy (July): 89-91.

Seybold, R. 1944. Post-war reserve provisions as wartime costs: The view from industry. N.A.C.A. Bulletin (February 1): 559-563.

Shackelford, D. A. 1991. The market for tax benefits: Evidence from leveraged ESOPs. Journal of Accounting and Economics (June): 117-145.

Shackelford, D. A. 1993. Discussion of the impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions and geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 174-182. (JSTOR link).

Shackelford, D. A. 1996. Earnings, regulatory capital, and tax management: Comments. Journal of Accounting and Economics (August-December): 241-247.

Shackelford, D. A. and R. E. Verrecchia. 2002. Intertemporal tax discontinuities. Journal of Accounting Research (March): 205-222. (JSTOR link).

Shackelford, D. A. and T. Shevlin. 2001. Empirical tax research in accounting. Journal of Accounting and Economics (September): 321-387.

Shah, A. and A. P. Curatola. 2017. Taxes: Tips and service charges: An employer's responsibilities. Strategic Finance (October): 16, 18.

Shah, A. and J. W. Rinier. 2017. Software credit for increasing research activities. Strategic Finance (March): 21-22.

Shane, P. B. and T. Stock. 2006. Security analyst and stock market efficiency in anticipating tax-motivated income shifting. The Accounting Review (January): 227-250. (JSTOR link).

Shapiro, A. I. 2012. Transfers for valuable consideration: Tax issues when transferring a life insurance policy. The CPA Journal (October): 50-55.

Sharf, M. M. 2016. Tax matters: Tax debts from late-file returns held dischargeable in bankruptcy. Journal of Accountancy (April): 79-80.

Sharp, A. D. 2014. Statute of limitations for an overstatement of basis. The CPA Journal (January): 50-52.

Sharp, A. D. and C. C. Venker. 2011. The anatomy of an excise tax: Indoor tanning services. The CPA Journal (February): 44-45.

Sharp, J. F. 1975. The effects of income taxes on linear programming models. Decision Sciences 6(3): 462-470.

Shaub, L. N. 1975. Minimum required payment of estimated federal income tax. Management Accounting (August): 39-42.

Shaw, W. H. 1991. Master limited partnerships: An examination of changes in dividend distribution policy. Contemporary Accounting Research 7(2): 407-423.

Sheehy, J. A. and L. Schlitt. 1991. SFAS No. 96: The new age of tax accounting. Management Accounting (October): 50-53.

Sheffey, M. B. 1976. The amount of a charitable contribution of property: A decision-tree approach. The Accounting Review (July): 642-643. (JSTOR link).

Shenkman, M. M. 2015. Administering a testamentary trust for a child. The CPA Journal (May): 46-47.

Shenkman, M. M. 2015. Changing circumstances for post-mortem trust planning. The CPA Journal (April): 60-61.

Shenkman, M. M. 2015. CPAs' growing role in estate planning. The CPA Journal (February): 61-63.

Shenkman, M. M. 2015. Estate planning and the reluctant CPA financial planner. The CPA Journal (September): 58-59.

Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.

Shenkman, M. M. 2015. Planning for early retirement due to health challenges: CPAs can offer advice on difficult decisions. The CPA Journal (July): 70-71.

Shenkman, M. M. 2015. Reflections on the changing world of estate planning. The CPA Journal (August): 78-79.

Shenkman, M. M. 2016. Financial planning must drive estate planning decisions, and CPAs must lead the way. The CPA Journal (April): 68-69.

Shenkman, M. M. 2016. Little estate planning tips that add up. The CPA Journal (July): 74-75.

Shenkman, M. M. 2016. Valuation discounts under IRC Section 2704. The CPA Journal (October): 68-69.

Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.

Shenkman, M. M. 2017. New Jersey estate tax repeal: Will it last and who will benefit? The CPA Journal (January): 70-71.

Shenkman, M. M. 2017. Proactive steps CPAs should take to help individuals plan. The CPA Journal (October): 65-67.

Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).

Shenkman, M. M. and R. L. Harris. 2016. Tax Court decision affirms beneficial split-dollar transactions. The CPA Journal (August): 70-71.

Shepherd, H. L. 1950. Some tax aspects of effecting accounting record of business transactions. N.A.C.A. Bulletin (March): 887-893.

Sheppard, R. C. 2016. Partnership abandonment. The CPA Journal (October): 9-10.

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509. (JSTOR link).

Shevlin, T. 1999. Commentaries based on the 1999 Doctoral Consortium: Research in taxation. Accounting Horizons (December): 427-441.

Shevlin, T. 2016. Discussion of "Target's tax shelter participation and takeover premiums". Contemporary Accounting Research 33(4): 1473-1488.

Shoemaker, P. 2008. The taxpayer advocacy panel: An opportunity to collaborate with the IRS. Journal of Accountancy (September): 68-71.

Shoup, C. S. 1944. Post-war reserve provisions as wartime costs: The allowance of post-war reserves for tax purposes. N.A.C.A. Bulletin (February 1): 563-568.

Siegel, B. H. 2005. Maximize tax benefits under IRC Section 165. Journal of Accountancy (April): 72-74.

Sikes, S. A. 2014. The turn-of-the-year effect and tax-loss-selling by institutional investors. Journal of Accounting and Economics (February): 22-42.

Sikes, S. A. and R. E. Verrecchia. 2015. Dividend tax capitalization and liquidity. Review of Accounting Studies 20(4): 1334-1372.

Sikes, S. A., X. Tian and R. Wilson. 2014. Investors' reaction to the use of poison pills as a tax loss preservation tool. Journal of Accounting and Economics (April-May): 132-148.

Silberstein, G. S. 2015. To expense or not to expense: Recent IRS regulations provide a safe harbor for small companies to expense relatively inexpensive items. But the maximum value of items depends on whether the company has an acceptable financial statement. Strategic Finance (August): 23-24.

Silliman, B. R. 2008. Will the next president reform the tax code? The CPA Journal (November): 22-27.

Silversmith, D. R. 2016. Bookkeeper/office manager's innocent spouse claim is denied. Journal of Accountancy (October): 70-71.

Silversmith, D. 2017. founder's estate wins dispute over VPFC gain recognition. Journal of Accountancy (August): 65-66.

Silversmith, D. R. 2016. Marine surveyor may deduct geological and geophysical expenses. Journal of Accountancy (November): 78-79.

Silversmith, D. R. 2016. Tax matters: Installment sale marked to market before taxpayer's expatriation. Journal of Accountancy (May): 66-68.

Singer, G. D. and W. Litman. 2009. Best use of tax-deferred accounts. The CPA Journal (September): 44-47.

Single, L. and S. Rosner. 2017. Tax confusion and Form 1040 turmoil. Issues in Accounting Education (November): 19-24.

Singleton, R. and S. Smith. 2011. The increase in transparency requirements for corporate tax positions. The CPA Journal (March): 38-41.

Sinning, K. E., editor. 1986. Comparative International Taxation. American Accounting Association.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, K. Ramesh, S. Rajgopal, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: A response to the FASB exposure draft on accounting for uncertain tax positions: An interpretation of FASB Statement No. 109. Accounting Horizons (March): 103-112.

Skarlatos, B. C. 2015. Avoiding penalties for tax return positions: IRC rules for taxpayers and tax preparers. The CPA Journal (February): 56-57.

Skavlem, J. P. and A. R. Schmitz. 2017. How to manage sales and use tax risk. Journal of Accountancy (April): 52-55.

Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics (December): 218-239.

Skousen, K. F. and M. J. Bateman. 1973. A control model to assist in forecasting state tax revenues. Decision Sciences 4(4): 559-562.

Slemrod, J. and J. Bakija. 2000. Taxing Ourselves - 2nd Edition: A Citizen's Guide to the Great Debate over Tax Reform. The MIT Press.

Slott, E. 2008. Final Roth 401(k) distribution regulations. The CPA Journal (May): 12-16.

Smith, E. 2015. Defending a cash business taxpayer in an indirect method case. The CPA Journal (November): 56-57.

Smith, E. 2016. Tax consequences of alimony payment. The CPA Journal (December): 56-57.

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, K. L. 1966. A regulatory view of the tax allocation controversy. Management Accounting (September): 57-62.

Smith, M. M., D. L. Ariail and M. Evans. 2009. Tax consequences of mortgage discharge. Journal of Accountancy (November): 54-61.

Smith, P. F. 1970. Deferred compensation plans after the 1969 tax reform act. Management Accounting (July): 21-24, 28.

Smith, S., C. Rosenthal and P. Duffany. 2015. New York sales and use tax audit. The CPA Journal (March): 38-39.

Smith, S. H. and R. Singleton. 2015. Tax-efficient investing in gold: Maximize after-tax returns of buying and holding the precious metal. Journal of Accountancy (January): 60-64.

Smith, S. R. and G. K. Tew. 2001. Employer adoption assistance programs: A great opportunity. Strategic Finance (August): 56-60. (Related to excluding adoption expenses for tax purposes).

Smith, S. R. and L. R. Smith. 2017. How the self-employment tax is miscalculated: Tax laws intended to make self-employment taxes equivalent to corresponding employment taxes actually result in an underpayment of self-employment taxes and an overpayment of federal income taxes. Strategic Finance (August): 19-20.

Smoker, K. A. and K. A. Mammano. 2009. The revision of Federal Form 990. The CPA Journal (July): 52-55.

Soled, J. A. 2010. Tax return preparation mistakes. Journal of Accountancy (June): 62-66.

Soled, J. A. 2012. Comparative negligence defense in tax return preparation malpractice actions. The CPA Journal (November): 58-60.

Soled, J. A., M. B. Goldhirsch and K. N. Tierney. 2014. The lure of a Sec. 475 election. Making a mark-to-market election has many benefits and a few pitfalls. Journal of Accountancy (July): 56-58, 60, 62, 64.

Sommerfeld, R. M. 1967. Tax implications for the visiting professor. The Accounting Review (October): 747-750. (JSTOR link).

Sonnenblick, M. 2015. Income tax incentives extended for 2014 returns. The CPA Journal (January): 12-13.

Sonnier, B. M. 2010. Utopia Home Health, Inc.: A case study on C corporation taxation from cradle to grave. Issues in Accounting Education (November): 755-774.

Sorensen, C., A. Mullee and H. Duncan. 2017. The growing trend of soda taxes. Journal of Accountancy (June): 72.

Soroosh, J. 1988. Why accountants oppose IRS access to work papers. Management Accounting (June): 44-49.

Spaulding, D. and J. Freeberg. 2012. Marriage equality in New York and beyond: To love, cherish, and tax. The CPA Journal (October): 46-49.

Speciale, R. C. 2014. Inherited home triggers denial of first-time homebuyer credit. Journal of Accountancy (August): 76, 78.

Speciale, R. C. 2014. Spouses must qualify as first-time homebuyers under same provision. Journal of Accountancy (July): 82.

Speicale, R. C. and R. D. Golden. 2014. Aircraft rental is passive activity. Journal of Accountancy (November): 78, 80.

Speciale, R. C. and R. D. Golden. 2014. Tax court addresses "placed in service" date. Journal of Accountancy (April): 61-62.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS gives more guidance on like-kind aircraft exchanges. Journal of Accountancy (May): 71-72.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS provides guidance on like-kind exchanges of aircraft. Journal of Accountancy (April): 80-82.

Spencer, M. K. and V. Chambers. 2012. National heuristic shift toward saving any form of tax rebate. Accounting and the Public Interest (12): 106-136.

Spilker, B. C. 1995. The effects of time pressure and knowledge on key word selection behavior in tax research. The Accounting Review (January): 49-70. (JSTOR link).

Spilker, B. C. and D. F. Prawitt. 1997. Adaptive responses to time pressure: The effects of experience on tax information search behavior. Behavioral Research In Accounting (9): 172-198.

Sprohge, H. and C. J. Burt II. 1994. Dodging the S corporation's silver bullet. Management Accounting (December): 34-35, 38-40.

Stamp, E. 1967. Some further reflections on the investment credit. Journal of Accounting Research (Spring): 124-128. (JSTOR link).

Stampfli, M. and D. Pulliam. 2007. IRS scores victory over alleged tax shelter. Journal of Accountancy (April): 78-79.

Stara, N., P. Shoemaker and J. Brown. 1991. The curriculum required to develop a tax specialist: A comparison of practitioner opinions with current programs. Journal of Accounting Education 9(1): 79-104.

Starkman, J. 2008. The Sex of a Hippopotamus: A Unique History of Taxes and Accounting. Twinset Inc. (JOA Review Link).

Staub, W. A. 1921. Fallacies of the sales tax. Journal of Accountancy (August): 81-90.

Steele, F. R. C. 1919. Federal taxation of corporations. Journal of Accountancy (December): 420-434.

Stephenson, T. 2007. Do clients share preparers' self-assessment of the extent to which they advocate for their clients? Accounting Horizons (December): 411-422.

Stern, H. L. 1988. Planning for the corporate alternative minimum tax. Management Accounting (March): 44-47.

Stern, H. L. 1988. The new passive activity regulations. Management Accounting (June): 37-40.

Stern, H. L. 1988. The new statement on accounting for income taxes. Management Accounting (April): 56-59.

Sterrett, J. E. 1909. An open letter on the corporation tax bill. Journal of Accountancy (October): 456-458.

Stevens, M. G. 2008. Now's the time to comply with NQDC regs: Help clients avoid problems with nonqualified deferred compensation. Journal of Accountancy (May): 70-74.

Stevens, M. G. 2011. Basis overstatement still does not trigger six-year limitations period. The CPA Journal (March): 2-45.

Stevens, M. G. 2012. Does basis overstatement trigger a six-year limitations period? The Supreme Court ends the debate. The CPA Journal (December): 54-55.

Stickney, C. P. 1979. Current issues in the measurement and disclosure of corporate income taxes. The Accounting Review (April): 421-433. (JSTOR link).

Stickney, C. P. 1981. A note on optimal tax depreciation research. The Accounting Review (July): 622-625. (JSTOR link).

Stickney, C. P., R. L. Weil and M. A. Wolfson. 1983. Income taxes and tax-transfer leases: General Electric's accounting for a Molotov cocktail. The Accounting Review (April): 439-459. (JSTOR link).

Stolz, D. A. 2009. Broken home. Journal of Accountancy (September): 52-56.

Stone, E. 2016. IRS hacked again. Strategic Finance (March): 12.

Stone, E. 2017. Definition of a business. Strategic Finance (March): 15.

Stone, W. E. 1960. Tax considerations in intracompany pricing. The Accounting Review (January): 45-50. (JSTOR link).

Stout, D. E. 2012. Special issue on tax education, Vol. 30, Issue 1 (2012). Journal of Accounting Education 30(1): 1.

Stuebs, M. and B. Wilkinson. 2010. Ethics and the tax profession: Restoring the public interest focus. Accounting and the Public Interest (10): 13-35.

Stuebs, M., B. Wilkinson and A. Arnold. 2012. An ethical tax dilemma: Support of hobby versus trade or business in the presence of competing incentives and client pressure. Journal of Accounting Education 30(3-4): 380-396.

Suffern, E. L. 1909. The corporation tax bill. Journal of Accountancy (October): 397-400.

Sughrue, R. N. 1988. Issues of taxation in a nonprofit environment. Management Accounting (August): 57-60.

Sullivan, J. 2013. How to help clients make the right social security election. CPAs need to start by focusing on four key aspects of the decision. Journal of Accountancy (December): 52-55.

Sun, W. and J. W. Rinier. 2017. Form 1098-T tuition statement. Strategic Finance (November): 15-16.

Sundem, G. L. and W. L. Felix, Jr. 1976. Tax allocation and security prices: A comment. The Accounting Review (April): 391-395. (JSTOR link).

Swan, P. L. 1994. The taxation of capital gains when the cash component of income is taxed. Abacus 30(2): 160-174.

Sweet, H. N. 1919. Federal taxes in relation to business. Journal of Accountancy (August): 121-125.

Swenson, C. W. 1987. An analysis of ACRS during inflationary periods. The Accounting Review (January): 117-136. (JSTOR link).

Swigart, J. A. 1975. Corporate acquisitions: Taxable or tax-free? Management Accounting (November): 40-42.

Swilley, S. W. 2017. Long-term contracts and AMT. Journal of Accountancy (December): 62-63. ("Certain construction contractors may be eligible to use the cash or completed-contract method of accounting for regular income tax. However, these taxpayers may also be liable for alternative minimum tax (AMT").

Switaj, W. J. 1959. The dollar value method of "LIFO" - How it works. N.A.A. Bulletin (December): 73-80.

Sykes, T. D. 2015. 10 situations when a CPA should call "timeout": Tax accountants need to know when to call in legal counsel. Journal of Accountancy (April/May): 84-86, 88-89.

Tarlson, N. G. 2008. Donor-advised funds: Preparing for closer scrutiny. Journal of Accountancy (January): 28-32.

Taylor, G., G. Richardson and R. Lanis. 2015. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis. Journal of International Accounting Research 14(1): 25-57.

Taylor, J. R. 1978. Liquidation of LIFO inventories. Management Accounting (April): 13-16.

Testa, S. E. Charitable planning: CRTs, CLTs and increasing payment CLAT. Journal of Accountancy (July): 18-23.

Thayer, O. B. 1914. Taxes as deferred debits. Journal of Accountancy (August): 114-117.

Thayer, O. B. 1923. Receipt of certificates of capital stock as taxable income. Journal of Accountancy (June): 430-437.

The Accounting Review. 1954. Historical dates in accounting. The Accounting Review (July): 486-493. (JSTOR link).

The Accounting Review. 1969. Subject matter outline to accompany the statement of "concepts of federal income taxation". 1969. The Accounting Review (Supplement): 19-41. (JSTOR link).

The CPA Journal. 2015. Tax & accounting update. The CPA Journal (December): 14.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (January): 12.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (February): 16.

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

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

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (May): 15.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (June): 17.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (July): 24.

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.

Thomas, D. W. and K. F. Sellers. 1992. Dual classification of hybrid securities for tax purposes. Accounting Horizons (June): 38-46.

Thomas, F. C. 2009. Social security for two. Journal of Accountancy (January): 30-34.

Thomas, J. and F. Zhang. 2014. Valuation of tax expense. Review of Accounting Studies 19(4): 1436-1467.

Thomas, J. K. 1988. Corporate taxes and defined benefit pension plans. Journal of Accounting and Economics (July): 199-237.

Thomasson, T. S. and B. R. Wilkinson. 2012. Structuring a tax efficient international operation. Journal of Accounting Education 30(1): 143-159. (International tax planning case).

Thorn, E. W. 1959. Questionable approaches to "Lifo". N.A.A. Bulletin (September): 89-90.

Thornton, D. 1992. Discussion of 'Fringe benefits and employee expenses: Tax planning and neutral tax policy. Contemporary Accounting Research 9(1): 138-141.

Thornton, D. B. 1991. Discussion of “Master limited partnerships: An examination of dividend distribution policy”. Contemporary Accounting Research 7(2): 424-430.

Thornton, F. W. 1921. Some accounting anomalies of tax laws. Journal of Accountancy (June): 417-420.

Thornton, F. W. 1922. "Why should we have a new federal tax law?" A reply. Journal of Accountancy (December): 427-431.

Thornton, F. W. 1923. How great is the national fund from which taxes must be paid? Journal of Accountancy (October): 241-246.

Thulin, F. 1918. Deductibility of interest charges under federal tax laws. Journal of Accountancy (July): 23-32.

Tidwell, V. H. 1968. Collecting investment credit data. Management Accounting (September): 55-58.

Tipograph, N. 2009. A tax professional's guide to Madoff-related losses. The CPA Journal (March): 44-51.

Todd, T. M. 2017. Accounting method changes make closed years relevant. Journal of Accountancy (October): 46.

Torres, P. D. and M. J. Albin. 1997. Integrating the curriculum: A resource for including tax. Issues in Accounting Education (Fall): 561-572.

Toulmin, H. A. Jr. 1925. Patents in the income-tax return. Journal of Accountancy (September): 183-189.

Towles, M. F. and K. H. Silex. 1975. Dollar-value LIFO and its effect on profits. Management Accounting (July): 27-29.

Towns, C. H. 1939. Planning for tax economy. N.A.C.A. Bulletin (August 1): 1496-1510.

Townsend, P. G. 1987. Tax accounting in an era of tax reform. Management Accounting (March): 26-31.

Traum, S. S. 2011. Taking the "sting" out of S corporations' earnings and profits. Journal of Accountancy (January): 48-51.

Travis, E. M. 1920. Federal Income-tax law and regulations versus New York State law and regulations. Journal of Accountancy (February): 81-90.

Troester, J. R. 1974. A hobby - Or tax shelter? Management Accounting (November): 31-32.

Trumbull, W. P. 1968. Differences between financial and tax depreciation. The Accounting Review (July): 459-468. (JSTOR link).

Tucker, G. S. III. 2010. The High Tide of American Conservatism: Davis, Coolidge, and the 1924 Election. Emerald Book Company. (Google books link).

Tung, S. and S. Cho. 2000. The impact of tax incentives on foreign direct investment in China. Journal of International Accounting, Auditing & Taxation 9(2): 105-135.

Tung, S. and S. Cho. 2001. Determinants of regional investment decisions in China: An econometric model of tax incentive. Review of Quantitative Finance & Accounting 17(2): 167-185.

Tunnell, L., C. Seipel and E. Scribner. 2008. Federal and state tax records retention. The CPA Journal (April): 9-11.

Turner, M. A. 1993. Service businesses: Are supplies really inventory? Management Accounting (December): 33-35, 38. (Tax related).

Turner, M. A. and R. J. Thornton. 1996. Foreign sales corporations: A great investment for IRAs. Management Accounting (October): 37-38, 40-41. (Tax benefits for IRAs of the shareholders of the exporting company).

Uhl, K. P. 1975. A study of how tax policy is made: Advertising tax, Iowa. Decision Sciences 6(4): 752-765.

Unger, F. J. 1978. Indexing the progressive tax system. Management Accounting (October): 55-57.

Upshaw, A. A. and D. Pulliam. 2014. District court rules "Parsonage allowance" unconstitutional. Journal of Accountancy (March): 64-65.

Van Horne, J. C. 1963. A look at the loss carry-forward. The Accounting Review (January): 56-60. (JSTOR link).

Van Oss, A. V. 1921. Computation of commissions and federal taxes where commissions are based upon profits after deducting taxes. Journal of Accountancy (January): 1-20.

Van Scoyoc, M. W. 1963. Tax allocation - Where it has led us. N.A.A. Bulletin (August): 3-10.

Van Valkenburg, M. 1974. Foreign income and the internal revenue code. Management Accounting (June): 18-22.

Vanas, D. J. 1992. Nexus. Management Accounting (March): 54-55. (Related to a business entity's relationship with a state (nexus) for tax purposes).

VanZante, N. R. and R. B. Fritzsch. 2008. Social security planning: Emphasis on married couples. The CPA Journal (September): 48-51.

VanZante, N. R. and R. B. Fritzsch. 2010. Roth: Still the right choice. The CPA Journal (February): 11-13.

VanZante, N. R. and R. B. Fritzsch. 2012. Senior citizens and the 'marriage tax' on Social Security benefits. The CPA Journal (February): 54-56.

Veliotis, S. 2011. How the AMT 'stealth' tax surcharge disrupts marginal tax rate planning through transaction timing. The CPA Journal (December): 54-57.

Vogel, C. 2016. Complying with U.S. requirements for foreign pension plans. The CPA Journal (November): 58-59.

Volkan, A. and J. Rue. 1985. The case against deferred taxes. Management Accounting (March): 30-35.

Voss, W. M. 1968. Accelerated depreciation and deferred tax allocation. Journal of Accounting Research (Autumn): 262-269. (JSTOR link).

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718. (JSTOR link).

Wade, H. H. 1968. Rationalization of schedule G-income averaging. The Accounting Review (January): 154-156. (JSTOR link).

Wade, S. and T. Stephenson. 2009. Do taxpayers want less aggressive returns? The CPA Journal (February): 40-42.

Wakeman, L. M. 1980. Optimal tax depreciation. Journal of Accounting and Economics (December): 213-237.

Walgenbach, P. H. 1959. Legal views of the corporate income tax provision. The Accounting Review (October): 579-583. (JSTOR link).

Walsh, S. T. and C. G. White. 2000. Congress's goal of increasing electronic filing: An assessment based on the technology-adoption literature. Accounting Horizons (December): 403-425.

Waltemyer, E. L. 1973. The professional corporation. Management Accounting (December): 31-32, 40.

Walter, J. E. 1953. Tax notes as liability offsets. The Accounting Review (October): 545-549. (JSTOR link).

Wang, S. 1991. The relation between firm size and effective tax rates: A test of firms' political success. The Accounting Review (January): 158-169. (JSTOR link).

Wang, S. 1994. The relationship between financial reporting practices and the 1986 alternative minimum tax. The Accounting Review (July): 495-506. (JSTOR link).

Warfield, T. D. and T. J. Linsmeier. 1992. Tax planning, earnings management, and the differential information content of bank earnings components. The Accounting Review (July): 546-562. (JSTOR link).

Warshow, H. T. 1925. Taxation of no-par stock. Journal of Accountancy (January): 19-23.

Watson, R. S. II. 2009. Harvesting tax benefits of green building incentives. Journal of Accountancy (August): 44-48.

Watson, S. F. 2008. Tax court can be a risky bet for gamblers. The CPA Journal (December): 40-43.

Watts, M. M. 2011. Measuring the value of 100% first-year depreciation. The CPA Journal (November): 52-57.

Waugh, J. B. 1968. The interperiod allocation of corporate income taxes: A proposal. The Accounting Review (July): 535-539. (JSTOR link).

Weathers, P. S. and J. E. Havens. 2007. Home free. Journal of Accountancy (January): 40-42. (Related to capital gains on home sales).

Weber, H. C. 1947. A personalized tax manual for your corporation. N.A.C.A. Bulletin (June 15): 1280-1285.

Weber, R. P. 1977. Misleading tax figures - A problem for accountants. The Accounting Review (January): 172-185. (JSTOR link).

Weber, R. P. 1978. Misleading tax figures - A problem for accountants: A reply. The Accounting Review (April): 520-522. (JSTOR link).

Weber, R. P. and J. E. Wheeler. 1992. Using income tax disclosures to explore significant economic transactions. Accounting Horizons (September): 14-29.

Weinstein, G. 1972. Tax aspects of professional corporations. Management Accounting (January): 19-24.

Weinstein, G. P. and R. Bloom. 1998. Towards an integrative tax course: A mutual funds case study. Journal of Accounting Education 16(2): 315-334.

Weinstock, D. 2008. Life insurance is now taxable? The CPA Journal (September): 46-47.

Weinstock, I. 2015. Tax issues with revocable trusts at the grantor's death. The CPA Journal (September): 56-57.

Weiss, A. 1959. Policy considerations in inventory valuation. N.A.A. Bulletin (May): 39-44. (Discussion of different valuations for different purposes, and adjusting from various valuations to LIFO).

Weiss, D. A. 2001. Improve financial performance with business tax incentives. Strategic Finance (November): 42-46.

Weiss, D. A. 2002. Why hiring tax credits matter. Strategic Finance (July): 48-51.

Weiss, I. S. 2002. Discussion of “An empirical examination of tax factors and mutual funds' stock sales decisions”. Review of Accounting Studies 7(2-3): 343-347.

Weiss, J. M. and I. Blumenfrucht. 1981. Amortizing start-up business costs. Management Accounting (June): 20, 58.

Weiss, J. M. and I. Blumenfrucht. 1981. Bankruptcy tax act of 1980. Management Accounting (August): 12, 65.

Weiss, J. M. and I. Blumenfrucht. 1981. IRS adopts debit/equity regulations. Management Accounting (April): 66-67.

Weiss, S. P. and R. E. Grohe. 1988. Complying with the inventory capitalization rules. Management Accounting (August): 44-49.

Weiss, W. F. 1916. Dividends and the new income tax law. Journal of Accountancy (November): 343-352.

Weitsen, P. A. 2016. Changes to Social Security optimization strategies. The CPA Journal (February): 61.

Wells, A. S. Jr. 1963. Why the lag in equipment modernization? N.A.A. Bulletin (February): 33-40. (Related to depreciation rates and tax credits).

Wells, J. T. and P. Bonner. 2010. Sex-change surgery deductible medical expense. Journal of Accountancy (May): 70-72.

Wells, S. C. and T. K. Flesher. 1999. Lessons for policy makers from the history of consumption taxes. The Accounting Historians Journal 26(1): 103-126. (JSTOR link).

Wells, W. and T. Zupanc. 2008. The domestic production deduction and sole proprietors. The CPA Journal (January): 44-47.

Weltman, B. 2010. J. K. Lasser's 1001. Deductions and Tax Breaks 2011. Your Complete Guide to Everything Deductible. Wiley.

Wheeler, J. E. and E. Outslay. 1986. The phantom federal income taxes of General Dynamics Corporation. The Accounting Review (October): 760-774. (JSTOR link).

Wheeler, P. R. and V. Arunachalam. 2008. The effects of decision aid design on the information search strategies and confirmation bias of tax professionals. Behavioral Research In Accounting 20(1): 131-145.

White, E. 1928. The income tax - Statistical aspects. The Accounting Review (March): 14-17. (JSTOR link).

White, W. 1962. A review of tax accounting for travel and entertainment expense. N.A.A. Bulletin (August): 75-83.

White, W. 1972. Depreciation under the tax reform act of 1969. Management Accounting (October): 29-33.

Whitehair, A. L. 2017. Use of trust disclaimers in estate planning. Journal of Accountancy (August): 60.

Whitehead, R. and P. Spikes. 2010. Nurse wins favorable ruling on deducting MBA educational expenses. The CPA Journal (June): 54-57.

Whitehead, R. and T. Oxner. 2010. IRS access to tax workpapers: Implications of the First Circuit ruling on Textron. The CPA Journal (October): 44-47.

Whitney, W. H. 1958. Deferred income tax liability. The Accounting Review (April): 305-309. (JSTOR link).

Wiggin, A. H., C. H. Sabin, L. G. Kaufman and P. S. duPont, et al. 1924. Income-tax department. Journal of Accountancy (May): 373-383.

Wilcox, J. N. and L. J. LaSaracina. 2017. Tax compliance after M&As. Journal of Accountancy (December): 54-58.

Williams, J. I., P. J. Korb, J. N. Sigler and T. E. Vermeer. 2009. How deductions, credits, and other benefits impact the actual marginal rate. The CPA Journal (June): 44-46.

Williamson, J. E. 2001. Mesa International: The effect of taxes on capital budgeting decisions in the competitive electric generation market. Management Accounting Quarterly (Summer): 34-41.

Willis, E. 1977. Computation of gain on disposition of section 1250 property. The Accounting Review (July): 727-728. (JSTOR link).

Willis, E. 1977. The amount of a charitable contribution of property. The Accounting Review (April): 498-502. (JSTOR link).

Wills, M., B. M. Bird and M. Sinkey. 2014. Structuring a bona fide sale of excess or slow-moving inventory for tax purposes. The CPA Journal (March): 44-47.

Wilson, G. A. 1939. Further consideration of the last-in, first-out basis of inventory valuation. N.A.C.A. Bulletin (September 1): 1-26. (Note: LIFO is a cost flow assumption, not an inventory valuation method).

Wilson, M. A. and E. S. Williford. 1987. S corporation: The new corporate tax planning weapon. Management Accounting (September): 46-49.

Winborne, M. G. and D. L. Kleespie. 1966. Tax allocation in perspective. The Accounting Review (October): 737-744. (JSTOR link).

Witherspoon, C. L. and D. N. Stone. 2013. Analysis and sentiment detection in online reviews of tax professionals: A comparison of three software packages. Journal of Emerging Technologies in Accounting (10): 89-115.

Witner, L. and T. Krumwiede. 2014. Understanding the net investment income tax. The CPA Journal (September): 40-47.

Witner, L. H. and M. Lynch. 2010. IRS guidance for Ponzi scheme losses. The CPA Journal (February): 39-43.

Wolfish, R. G. 2008. United States-Canada income tax treaty update. The CPA Journal (October): 56-57.

Wolfson, M. A. 1982. Tax, Incentive, and Risk-Sharing Considerations in the Design of Shared Real Estate Ownership Contracts. Graduate School of Business, Stanford University.

Wolfson, M. A. 1983. Empirical Evidence of Incentive Problems and their Mitigation in Oil and Gas Tax Shelter Programs. Graduate School of Business, Stanford University.

Wolk, H. I. and M. G. Tearney. 1973. Income tax allocation and loss carry-forwards: Exploring uncharted ground. The Accounting Review (April): 292-299. (JSTOR link).

Wong, J. 1988. Political costs and an intraperiod accounting choice for export tax credits. Journal of Accounting and Economics (January): 37-51.

Wood, C. 2014. Implementing the new tangible property regulations. Journal of Accountancy (February): 22-27.

Woolsey, S. M. 1963. Accounting for "investment credit". The Accounting Review (October): 709-713. (JSTOR link).

Wu, L., Y. Wang, B. Lin, C. Li and S. Chen. 2007. Local tax rebates, corporate tax burdens, and firm migration: Evidence from China. Journal of Accounting and Public Policy 26(5): 555-583.

Wunder, H. 2016. Tax aspects of investing in REITs and REMICs. The CPA Journal (October): 38-43.

Wunder, H. F. 2008. Comparing state taxes when making business decisions. The CPA Journal (March): 38-47.

Wunder, H. F. 2013. Modifications to state tax systems: Exploring the effects on companies' multistate conduct. The CPA Journal (May): 32-45.

Wunder, H. F. 2014. Essential tax aspects of hedge fund investments. The CPA Journal (September): 34-39.

Wus, E. K., A. Curatola and M. McGhee. 2010. Improving tax competitiveness via intellectual property management. Strategic Finance (February): 41-45.

Wyllie, B. M. 2009. The redesigned form 990. Journal of Accountancy (March): 72-78.

Xu, Y. and X. Xu. 2016. Taxation and state-building: The tax reform under the Nationalist Government in China, 1928-1949. Accounting, Organizations and Society (48): 17-30.

Yancey, W. F. and J. Klemm. 1996. Implementing electronic tax research in a university environment. Issues in Accounting Education (Spring): 95-110.

Yang, J. G. S. 2014. What every victim of a Ponzi scheme must know about tax deduction. Journal of Forensic & Investigative Accounting 6(2): 260-289.

Yang, J. G. S. and W. W Poon. 2001. To tax or not to tax: Tax freedom or free ride? Strategic Finance (August): 44-48. (Related to internet commerce).

Yetman, R. J. 2001. Tax-motivated expense allocations by nonprofit organizations. The Accounting Review (July): 297-311. (JSTOR link).

Yokomoto, K. L. 2010. 2010 estate tax repeal, basis rules, and reporting requirements. The CPA Journal (December): 46-49.

Young, M. 2017. Closed years are fair game in exam of NOL carryovers. Journal of Accountancy (June): 74-75.

Youmans, G. E. 1975. A look a LIFO. Management Accounting (January): 11-12, 42.

Young, J. 1913. New York State franchise tax on corporations. Journal of Accountancy (November): 337-349.

Young, L. 1991. Reducing personal property taxes. Management Accounting (December): 37-42.

Zachry, B. R. 1987. An investigation into the status of public community college tax curricula. Journal of Accounting Education 5(2): 323-332.

Zall, M. 1999. Saving tax dollars. Strategic Finance (November): 44-48.

Zall, M. 2001. Retiring at 55. Strategic Finance (May): 62-65. (Tax related).

Zameeruddin, R. 2006. Made in America: U.S. taxpayers can immediately take a 3% tax deduction for U.S.-based business activities. Journal of Accountancy (June): 77-80.

Zarb, B. J. 2010. Like-kind 1031 exchanges with aircraft. The CPA Journal (April): 38-41.

Zarb, B. J. 2011. Double tax treaties the basics and benefits. The CPA Journal (March): 50-53.

Zarowin, P. 1988. Non-linearities and nominal contracting effects: The case of the depreciation tax shield. Journal of Accounting and Economics (April): 89-110.

Zarowin, S. 2005. Tax software makes the grade. Journal of Accountancy (September): 48-59.

Zarowin, S. 2006. Tax software 2007. Journal of Accountancy (October): 34-51.

Zarowin, S. 2007. Users grade tax software. Journal of Accountancy (October): 34-43.

Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics (5): 119-149.

Zimmerman, R. A. and P. Eason. 2005. Tax relief, Chapter 2004. Journal of Accountancy (May): 99-103.

Zimmermann, R. A., P. Eason, and M. Gowan. 1999. Taxpayer preference between income tax and consumption tax: Behavioral life cycle effects. Behavioral Research In Accounting (11): 111-142.

Zolfo, F. J. and B. N. Cooper. 1977. Considering the LIFO election. Management Accounting (June): 41-43, 51.

A-F  |  G-N  |  O-Z