Tax Related Bibliography
See The CPA Journal
for many tax related articles not included here.
Tax
Related Main Page
Adams, S. J. and G. E. Whittenburg. 1981. How the energy tax act affects capital budgeting. Management Accounting (November): 34-35, 38-39, 52.
Addington, K. H. 1921. Invested capital from a legal standpoint as applied to excess and war profits taxation. Journal of Accountancy (February): 110-120.
Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.
Adkins, N. and B. C. Henderson. 2009. Help for homebuyers: A guide to the new first-time homebuyer credit. Journal of Accountancy (May): 34-38.
Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.
Alford, R. M. and T. D. Skekel. 1988. How the AMT affects corporate decisions. Management Accounting (December): 43-46.
Allardyce, F. A. and K. R. Todd Jr. 1969. Budgeting and planning implications of tax credit carryforwards. Management Accounting (March): 51-56.
Allen, C. B. 1928. The income tax - Administrative aspects. The Accounting Review (March): 7-13. (JSTOR link).
Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.
Alm, J. 1991. A perspective on the experimental analysis of taxpayer reporting. The Accounting Review (July): 577-593. (JSTOR link). (Part of a forum on reporting and auditing tax compliance).
Alvey, K. L. 1963. Alternative derivation of formulas for the income tax problem. The Accounting Review (January): 124-125. (JSTOR link).
Alst, L. L. and J. Ledbetter. 2003. How U.S. companies can profit from drawback. Strategic Finance (November): 46-51. (Tax benefits related to imports that are incorporated into manufactured products and then exported).
Altieri, M. P. and J. A. Rothman. 2006. Surviving Katrina: Tax breaks for victims of the costliest catastrophe in American history. Journal of Accountancy (February): 58-61.
American Payroll Association. 2005. Federal Payroll Tax Laws & Regulations
American Taxation Association. 1987. Tax Planning for Educators. American Accounting Association.
Amir, E., M. Kirschenheiter and K. Willard. 2001. The aggregation and valuation of deferred taxes. Review of Accounting Studies 6(2-3): 275-297.
Amlung, M. J. Jr. 1978. Dollar - value LIFO. Management Accounting (October): 36-40.
Anders, S. B. and C. M. Fischer. 2008. A clear look at tax software. The CPA Journal (May): 20-28.
Anders, S. B. and C. M. Carol. 2009. A clear look at tax software. The CPA Journal (May): 20-29.
Anders, S. B. and C. M. Fischer. 2010. A clear look at tax software. The CPA Journal (May): 14-21.
. 2011. A clear look at tax software: 2011 annual survey of New York State tax professionals. The CPA Journal (November): 16-24.
C. L.,. 2011. Tax preferences for education are simpler but not simple: Maximizing the available credits and deductions. The CPA Journal (December): 58-64.
Anderson, H. R. and D. D. Bandy. 1985. Understanding the unitary tax. Management Accounting (September): 35-39, 42-43.
Anderson, K. E. 1985. A horizontal equity analysis of the minimum tax provisions: An empirical study. The Accounting Review (July): 357-371. (JSTOR link).
Anderson, M., U. Anderson, R. Helleloid, E. Joyce and M. Schadewald. 1990. Internal Revenue Service access to tax accrual workpapers: A laboratory investigation. The Accounting Review (October): 857-874. (JSTOR link).
Andreoli, B. E., M. M. Levey and K. R. L. Parker, Editor. 2010. Tax Director's Guide to International Transfer Pricing: 2010 Edition. GBIS, Inc.
Andrews, A., B. A. Billings and H. Yi. 2008. Tax gross-up. The CPA Journal (July): 30-33.
Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.
Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.
Arisman, G. M. 1936. Federal and state income taxes as an element of cost. N.A.C.A. Bulletin (December 1): 385-398.
Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).
Armstrong, W. Y. 1959. What can you do about depreciation now? N.A.A. Bulletin (August): 5-12. (Tax related).
Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494. (JSTOR link).
Ashton, R. H. 1974. Behavioral implications of taxation: A comment. The Accounting Review (October): 831-833. (JSTOR link).
Askari, H., P. Cain and R. Shaw. 1976. A government tax subsidy. The Accounting Review (April): 331-334. (JSTOR link).
Atkeson, T. C. 1956. Tax equity and the new revenue act. The Accounting Review (April): 194-203. (JSTOR link).
Atlas, M. 1938. Average income and its use in taxation. The Accounting Review (June): 124-131. (JSTOR link).
Atlas, M. 1938. Capital-gains taxation. The Accounting Review (December): 346-354. (JSTOR link).
Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212. (JSTOR link).
Ayers, B. C., C. B. Cloyd and J. R. Robinson. 2002. The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review (October): 933-947. (JSTOR link).
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887. (JSTOR link).
Ayers, B. C., S. K. Laplante and S. T. McGuire. 2010. Credit ratings and taxes: The effect of book-tax differences on ratings changes. Contemporary Accounting Research 27(2): 359-402.
Ayres, F. L., B. R. Jackson and P. S. Hite. 1989. The economic benefits of regulation: Evidence from professional tax preparers. The Accounting Review (April): 300-312. (JSTOR link).
Bachrach, M. D. 1945. Tax simplification. The Accounting Review (January): 102-103. (JSTOR link).
Backer, D. D. 1963. Principal features of the income tax credit for new investment. N.A.A. Bulletin (April): 13-19.
Bader, M. and S. Schroeder. 2011. The tax consequences of buying a distressed loan: When does the open transaction doctrine apply? The CPA Journal (April): 34-39.
2011. Should home buyers choose a short- or long-term mortgage? The preferred option depends upon a variety of factors. The CPA Journal (June): 56-61.
Baker, E. H. 1944. New withholding tax procedures. N.A.C.A. Bulletin (December 15): 381-386.
Baldenius, T. and A. Ziv. 2003. Performance evaluation and corporate income taxes in a sequential delegation setting. Review of Accounting Studies 8(2-3): 283-309.
Baldenius, T., N. D. Melumad and S. Reichelstein. 2004. Integrating managerial and tax objectives in transfer pricing. The Accounting Review (July): 591-615. (JSTOR link).
Ballantine, A. A. 1925. Taxable income. Journal of Accountancy (November): 349-354.
Barbatelli, E. 1963. Opportunities in depreciation under revenue procedure 62-21. N.A.A. Bulletin (January): 41-47.
Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.
Barnett, R. S. 2009. Deductibility of theft losses. The CPA Journal (March): 52-53.
Barragato, C. A. 1988. Corporate liquidations after TRA '86. Management Accounting (October): 40-44.
Barry, S. E. 1924. "Who pays the income taxes?". Journal of Accountancy (January): 68-69.
Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.
Barton, A. D. 1970. Company income tax and interperiod allocation. Abacus 6(1): 3-24.
Barton, P. C. and C. R. Sager. 2008. Basis overstatement does not trigger six-year statute of limitations. The CPA Journal (June): 38-39.
Basi, B. A. and R. P. Beck. 1975. Accumulated earnings vs. economic stabilization. Management Accounting (December): 18-20.
Basile, A., R. Katz, N. D. Katz and H. Finkelstein. 2008. New preparer penalties. The CPA Journal (July): 40-45.
Basu, J. 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): 234-246. (JSTOR link).
Bates, H. L. and B. E. Waldrup. 2010. A reexamination of the deductibility of graduate business educational expenses. The CPA Journal (September): 34-37.
Baylis, A. W. 1971. Income tax allocation - A defence. Abacus 7(2): 161-172.
Bazley, J. D. and J. C. Tripp. 1989. The corporate alternative minimum tax: Impacts on financial reporting. Accounting Horizons (March): 54-62.
Beadle, W. H. 1954. Tax effects of declining balance depreciation. N.A.C.A. Bulletin (May): 1174-1178.
Beams, J. D. and J. W. Briggs. 2012. Tax planning for parents of college students. Journal of Accountancy (March): 50-54.
Beatty, A., S. L. Chamberlain and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261. (JSTOR link).
Beatty, R. P., S. M. Riffe and R. Thompson. 1999. The method of comparables and tax court valuations of private firms: An empirical investigation. Accounting Horizons (September): 177-199.
Beaver, W. H. and R. E. Dukes. 1972. Interperiod tax allocation, earnings expectations, and the behavior of security prices. The Accounting Review (April): 320-332. (JSTOR link).
Beaver, W. H. and R. E. Dukes. 1973. Interperiod tax allocation and δ-depreciation methods: Some empirical results. The Accounting Review (July): 549-559. (JSTOR link).
Beck, P. J. and W. Jung. 1989. Taxpayers' reporting decisions and auditing under information asymmetry. The Accounting Review (July): 468-487. (JSTOR link).
Beck, P. J., J. S. Davis and W. Jung. 1991. Experimental evidence on taxpayer reporting under uncertainty. The Accounting Review (July): 535-558. (JSTOR link). (Part of a forum on reporting and auditing tax compliance).
Beck, P. J., J. S. Davis and W. Jung. 1992. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits. Contemporary Accounting Research 9(1): 86-112.
Becker, J. 1996. Fostering public confidence in the tax profession: An examination of ethics and legal liability. Journal of Accounting Education 14(1): 133-140.
Becker, T. 2011. IRS eases rules on liens for taxpayers. The CPA Journal (June): 12-13.
Beers, J. W. 1928. Training classes in the income tax unit. The Accounting Review (June): 177-183. (JSTOR link).
Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.
Benner-Dale, C. J. 1980. The hammer of "Thor". Management Accounting (November): 48-51.
Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.
Benninger, L. J. 1944. Business and withholding taxes. The Accounting Review (July): 302-306. (JSTOR link).
Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521. (JSTOR link).
Berger, P. G. 1993. Explicit and implicit tax effects of the R & D tax credit. Journal of Accounting Research (Autumn): 131-171. (JSTOR link).
Bertrand, R. C., W. J. Cenker, R. Bloom and G. P. Weinstein. 2002. Accounting and taxation of stock option plans. Management Accounting Quarterly (Spring): 1-8 . All of the articles in this issue start on page 1.
Biddle, G. C. and R. K. Martin. 1985. Inflation, taxes, and optimal inventory policies. Journal of Accounting Research (Spring): 57-83. (JSTOR link).
Biddle, G. C. and R. K. Martin. 1986. Stochastic inventory model incorporating intra-year purchases and accounting tax incentives. Management Science (June): 714-730.
Bielstein, M. M. and E. W. Trott. 1992. The new approach to accounting for income taxes. Management Accounting (August): 43-47.
Bierman, H. Jr. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 114-118. (JSTOR link).
Bierman, H. Jr. 1970. Investment decisions and taxes. The Accounting Review (October): 690-697. (JSTOR link).
Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424. (JSTOR link).
Biggart, T. B. and J. W. Harden. 2001. New tax law benefits business. Strategic Finance (October): 46-50.
Billings, B. A., J. R. McGowan and F. K. AlNajjar. 1994. An inter-country comparison of the research and development tax credit. Accounting Horizons (March): 19-34.
Billion, M. M. 1978. To be or not to be: A building for investment credit? Management Accounting (June): 30-34.
Bird, B. M., C. M. Haynes, J. H. McCraw and S. M. Platau. 2009. Seeking protection from the trust fund recovery penalty. The CPA Journal (November): 36-41.
Bird, B. M., M. Sakai and C. M. Haynes. 2010. Recent income tax developments involving cell phones. The CPA Journal (September): 38-41.
Bird, P. A. 1965. Tax incentives to capital investment. Journal of Accounting Research (Spring): 1-11. (JSTOR link).
Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.
Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July): 254-262. (JSTOR link).
Blair, L. 2004. An estimated tax payment scheme. Journal of Forensic Accounting (5): 511-514.
Blakely, E. J. and H. E. Thompson. 1969. Technological change and its effects on dollar-value LIFO. Management Accounting (August): 33-38.
Bloom, R. and W. J. Cenker. 2008. Derivatives and hedging: Accounting vs. taxation. Journal of Accountancy (October): 54-58.
Blough, R. 1945. Averaging income for tax purposes. The Accounting Review (January): 85-96. (JSTOR link).
Blough, C. G. 1947. The role of accounting in the taxing process. The Accounting Review (July): 248-252. (JSTOR link).
Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2003. Capital gains taxes and equity trading: Empirical evidence. Journal of Accounting Research (September): 611-651. (JSTOR link).
Bloyd, D. M. 1961. Determining income tax deductions for oil and gas exploration and production costs. N.A.A. Bulletin (July): 51-62.
Bobek, D. D. and R. C. Hatfield. 2003. An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research In Accounting (15): 13-38.
Bobrow, A. L. and M. R. Monaghan. 2010. New York sales tax vendors beware: A lack of orderly records will cost you. The CPA Journal (June): 11-13.
Boe, S. R. 1989. The discounting controversy of deferred income taxes. Journal of Accounting Education 7(2): 309-315.
Boes, R. F. and P. J. Frischmann. 2010. A conceptual approach to the individual NOL deduction. The CPA Journal (August): 42-49.
Boes, R. F., K. E. Ruby and G. M. Ransom. 1994. Beware of potential tax results of discharged indebtedness. Management Accounting (July): 48-51.
Bogart, F. O. 1965. Tax considerations in partnership agreements. The Accounting Review (October): 834-838. (JSTOR link).
Boll, J. M. 2008. Out-of-state sales tax collection obligations. The CPA Journal (August): 48-51.
Bolt-Lee, C. and E. Plummer. 2008. A showcase of tax research. Journal of Accountancy (October): 48-52.
Boneck, R. and D. Christensen. 2009. Where tax shelters and core values collide: The case of XYZ Bank. Strategic Finance (May): 47-51.
Boneck, R. and D. S. Christensen. 2009. My CPA saved me millions. . . Or did he? A case study of professional ethics and the SC2 tax planning strategy. IMA Educational Case Journal 2(4): 1-4.
Bongiorni, P. J. and F. G. Eichhorn. 1979. Keeping a second set of books - Legally. Management Accounting (December): 30-35.
Bonner, P. 2011. 2011 tax research service survey. Journal of Accountancy (October): 56-60.
Bonner, P. 2011. Shulman: CPA firm nonsigning preparer relief likely. Journal of Accountancy (January): 55-57.
Bonner, P. 2011. Tax season brings new twists. Journal of Accountancy (January): 24-27.
Bonner, P. 2012. Tax relief and health care acts shape 2011 returns. Journal of Accountancy (January): 24-28.
Bonner, P. 2011. Tax software survey. Journal of Accountancy (September): 24-29.
Bonner, S. E., J. S. Davis and B. R. Jackson. 1992. Expertise in corporate tax planning: The issue identification stage. Journal of Accounting Research (Studies on Accounting and Taxation): 1-28. (JSTOR link).
Borsuk, R. M. 1978. Developing a computer program for tax planning. Management Accounting (May): 47-51, 57.
Bourgeois, M., K. Breaux, M. Chiasson and S. Mauldin. 2010. Tax incentives of going green. The CPA Journal (November): 18-24.
Bower, J. B. 1955. Federal income tax practice in the Uniform Certified Public Accountant Examination. The Accounting Review (January): 89-94. (JSTOR link).
Bowers, R. 1941. The income tax and the natural person. The Accounting Review (December): 358-373. (JSTOR link).
Boyd, O. W. 1956. That federal tax course. The Accounting Review (January): 131-135. (JSTOR link).
Boyle, P. 2010. Investment opportunity amid tax uncertainty: Why paying more taxes in 2010 may be wise financial planning. The CPA Journal (September): 42-48.
Boyle, P. and W. Litman. 2010. The Roth conversion question. The CPA Journal (May): 46-51.
Boynton, C. E., P. S. Dobbins and G. A. Plesko. 1992. Earnings management and the corporate alternative minimum tax. Journal of Accounting Research (Studies on Accounting and Taxation): 131-153. (JSTOR link).
Brantner, P. F. 1973. Taxation and the multinational firm. Management Accounting (October): 11-16, 26.
Brantner, P. F. 1974. Multi-state income taxation. Management Accounting (September): 20-24.
Brenner, E. M. 1981. Tax planning for the disposition of a subsidiary. Management Accounting (August): 48-52.
Breus, A. 2010. Valuing art for tax purposes. Journal of Accountancy (July): 30-35.
Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.
Brigham, E. F. and T. J. Nantell. 1974. Normalization versus flow through for utility companies using liberalized tax depreciation. The Accounting Review (July): 436-447. (JSTOR link).
Brighenti, W. 2011. How to calculate the Healthcare tax credit. The CPA Journal (April): 52-55.
Brighton, G. D. 1964. Image of the Internal Revenue Service. The Accounting Review (April): 463-467. (JSTOR link).
Brighton, G. D. 1969. Accrued expense tax reform - Not ready in 1954 - Ready in 1969? The Accounting Review (January): 137-144. (JSTOR link).
Briner, E. K. 1973. International tax management. Management Accounting (February): 47-50.
Brinkman, D. R. 1973. Minimizing the loss of investment tax credits. Management Accounting (January): 38-40.
Brinkman, E. C. 1953. The retailers' excise tax - and the manufacturer. N.A.C.A. Bulletin (March): 861-868.
Brown, R. L. 1981. Management accountants: Are you ready for VAT? Management Accounting (November): 40-42, 44, 52.
Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.
Buckley, D. A. and J. L. Dohr. 1936. Current problems of federal taxation. The Accounting Review (June): 183-187. (JSTOR link).
Bullock, C. J. 1928. The increase of taxes on real estate in American cities. Harvard Business Review (January): 129-142.
Bullock, C. L. 1974. Reconciling economic depreciation with tax allocation. The Accounting Review (January): 98-103. (JSTOR link).
Bunn, R. G. 1986. Professor's home office. Issues In Accounting Education (Fall): 230-237.
Burg, R. L. 1983. An efficient foreign subsidiary tax reporting system. Management Accounting (May): 28-30.
Burnett, S. and D. Pulliam. 2008. ClaxoSnithKline and the IRS finally find relief with Zantac. The CPA Journal (June): 40-43.
Burns, J. O. 1978. Professors' foreign travel expenses: Deductible or non-deductible? The Accounting Review (July): 736-745. (JSTOR link).
Burns, J. O., J. R. Reeder and J. L. Wittenbach. 1988. Publication Opportunities for Tax Researchers. American Accounting Association.
Burton, J. C. and R. J. Sack. 1989. Tax allocation: Time for a fundamental change. Accounting Horizons (June): 110-112.
Buttonow, J. 2012. IRS audits of small business software files. Journal of Accountancy (January): 50-54.
Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.
Calegari, M. J. 2000. The effect of tax accounting rules on capital structure and discretionary accruals. Journal of Accounting and Economics (August): 1-31.
Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).
Calhoun, D. A. 1973. Oil and gas taxation. Management Accounting (November): 21-24.
Calhoun, D. A. 1974. Section 931 and the Puerto Rican program. Management Accounting (March): 18-22, 27.
Calhoun, D. A. 1975. The foreign tax credit. Management Accounting (September): 41-42, 53.
Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.
Cannon, A. M. 1952. Tax pressures on accounting principles and accountants' independence. The Accounting Review (October): 419-426. (JSTOR link).
Caplin, M. M. 1962. New directions in tax administration. The Accounting Review (April): 223-230. (JSTOR link).
Carey, J. L. 1949. Tax settlement board bill. The Accounting Review (July): 272. (JSTOR link).
Carey, J. L. 1951. Relationship of accountants and lawyers in tax practice. The Accounting Review (October): 449-455. (JSTOR link).
Carl, J. 2010. The 2010 Roth revolution. The CPA Journal (April): 52-56.
Carr, R. L. 1962. Allocation of federal income tax - Review and explanation. N.A.A. Bulletin (December): 3-12.
Carson, A. B. 1951. An investment-recovery-first concept of taxable profit. The Accounting Review (October): 456-467. (JSTOR link).
Carson, A. B. 1956. The new internal revenue act and the prosperity of the economy. The Accounting Review (July): 349-357. (JSTOR link).
Carson, G. C. 1924. "Deductible losses under the Revenue Act of 1918". Journal of Accountancy (January): 73-75.
Carter, J. G. 2010. Best practices for exempt organizations and Form 990: New questions provide the opportunity for CPAs to guide and educate nonprofit directors and officers. Journal of Accountancy (September): 58-63. (Form 990, Return of Organization Exempt From Income Tax is an effort by the IRS to make tax-exempt organizations follow some of the policy requirements the Sarbanes-Oxley Act imposed on public companies).
Casey, W. J. 1942. Interrelation of taxescostsprofits. N.A.C.A. Bulletin (July 15): 1465-1479.
Cash, L. S. and T. L. Dickens. 1985. Coping with new auto record-keeping rules. Management Accounting (August): 32-39. (1984 Tax Reform Act rules).
Cash, L. S. and T. L. Dickens. 1990. The corporate alternative minimum tax in the 1990s. Management Accounting (December): 24-30.
Castelluccio, M. 2000. Taxes on the internet. Strategic Finance (May): 68-72, 74.
Catalano, A. J. 1973. The rehabilitation tax shelter. Management Accounting (December): 37-40.
Cathey, J., H. Godfrey and J. Ransome. 2007. Tax patents considered. Journal of Accountancy (July): 40-44.
Cerf, A. R. 1957. Price level changes, inventory valuations, and tax considerations. The Accounting Review (October): 554-565. (JSTOR link).
Ceteris, M. A. Heimert and M. Johnson. 2010. Guide To International Transfer Pricing: Law, Tax Planning and Compliance Strategies. Kluwer Law International.
Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.
Chan, K. H. and P. L. L. Mo. 2000. Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy. The Accounting Review (October): 469-484. (JSTOR link).
Chan, K. H., K. Z. Lin and P. L. L. Mo. 2010. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy. Journal of Accounting and Economics (May): 58-73.
Chaney, P. K. and D. C. Jeter. 1989. Accounting for deferred income taxes: Simplicity? Usefulness? Accounting Horizons (June): 6-13.
Chang, O. H. and D. R. Nichols. 1992. Tax incentives and capital structures: The case of the dividend reinvestment plan. Journal of Accounting Research (Spring): 109-125. (JSTOR link).
Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).
Chatanach, A. H. Jr., C. A. Lafond and S. C. Rhoades-Catanach. 2008. Make tax research less taxing. Journal of Accountancy (January): 64-68.
Chen, K. C. W. and M. P. Schoderbek. 2000. The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation. Journal of Accounting Research (Spring): 23-44. (JSTOR link).
Cherry, R. 2009. Using childcare tax benefits in New York State. The CPA Journal (March): 54-59.
Chesser, D. L., C. E. Davis, T. S. Thomasson and P. Bonner. 2007. To Roth or not to Roth? Journal of Accountancy (February): 64-67.
Chesser, D. L., L. G. Conway Jr. and C. W. Moore. 1989. Advertising by the CPA tax professional: What are the results? Accounting Horizons (September): 71-81.
Cheung, J. K. and S. C. Nandy. 1992. Income tax effects on asset valuation and managerial analysis. Abacus 28(1): 98-106.
Cheung, J. K., G. V. Krishnan and C. Min. 1997. Does interperiod income tax allocation enhance prediction of cash flows? Accounting Horizons (December): 1-15.
.. 2011. Using the incentive stock option qualification: Mind the details to ensure favorable tax treatment. The CPA Journal (December): 44-48.
Chiasson, M. and L. Nelsestuen. 2011. Maximizing current-year deductions on investments in business assets. The CPA Journal (April): 46-51.
Chludek, A. K. 2011. Perceived versus actual cash flow implications of deferred taxes - An analysis of value relevance and reversal under IFRS. Journal of International Accounting Research 10(1): 1-25.
Chmelka, C. 2010. Life insurance and old cash value policies. The CPA Journal (June): 58-59.
Chrisman, J. J., J. H. Chua, P. Sharma and T. R. Yoder. 2009. Guiding family businesses through the succession process. The CPA Journal (June): 48-51.
Church, P. H. and K. R. Lambert. 1993. Employee or independent contractor? Management Accounting (June): 52-55. (The wrong classification can mean huge fines and back taxes).
Clark, A. B. 1972. Tax aspects of reality. Management Accounting (January): 39-40, 45.
Cleaveland, M. C. and E. R. Larkins. 2004. Web-based practice and feedback improve tax students’ written communication skills. Journal of Accounting Education 22(3): 211-228.
Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.
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