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MANAGEMENT AND ACCOUNTING WEB |
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Tax Related Bibliography |
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).
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 Payroll
Association.
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.
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).
Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.
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).
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.
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.
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.
Basi, B. A. and R. P. Beck. 1975. Accumulated earnings vs. economic stabilization. Management Accounting (December): 18-20.
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).
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.
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).
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.
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, 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).
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.
Boe, S. R. 1989. The discounting controversy of deferred income taxes. Journal of Accounting Education 7(2): 309-315.
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).
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.
Bongiorni, P. J. and F. G. Eichhorn. 1979. Keeping a second set of books - Legally. Management Accounting (December): 30-35.
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.
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).
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.
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).
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.
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.
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).
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.
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).
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).
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.
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.
Clemens, P. J. III. 1972. Asset depreciation range system ... versus investment credit. Management Accounting (January): 25-27.
Clement, J. E. 1989. Lost tax calculations. Management Accounting (June): 41-43.
Clinch, G. and T. Shibano. 1996. Differential tax benefits and the pension reversion decision. Journal of Accounting and Economics (February): 69-106.
Clowes, F. J. 1925. Income-Tax Procedure. Journal of Accountancy (March): 235-236.
Cloyd, C. B. 1997. Performance in tax research tasks: The joint effects of knowledge and accountability. The Accounting Review (January): 111-131. (JSTOR link).
Cloyd, C. B. and B. C. Spilker. 1999. The influence of client preferences on tax professionals' search for judicial precedents, subsequent judgments and recommendations. The Accounting Review (July): 299-322. (JSTOR link).Cloyd, C. B., J. Pratt and T. Stock. 1996. The use of financial accounting choice to support aggressive tax positions: Public and private firms. Journal of Accounting Research (Spring): 23-43. (JSTOR link).
Cohen, A. H. 1954. Revenue Act of 1954 - Significant accounting changes. The Accounting Review (October): 543-551. (JSTOR link).
Cohen, A. H. 1956. The impact of the new revenue code upon accounting. The Accounting Review (April): 206-216. (JSTOR link).
Coil, R. F. 1975. Contributions: Monetary versus non-monetary. Management Accounting (April): 35-38.
Cole, W. A. and S. H. Wales. 1973. The investment tax credit. Management Accounting (March): 13-16, 35.
Collins, J. H. and D. A. Shackelford. 1992. Foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 103-124. (JSTOR link).
Collins, J. H. and D. A. Shackelford. 1997. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates. Journal of Accounting and Economics (15 December): 151-173.
Collins, J. H. and D. Kemsley. 2000. Capital gains and dividend taxes in firm valuation: Evidence of triple taxation. The Accounting Review (October): 405-427. (JSTOR link).
Collins, J. H. and R. D. Plumlee. 1991. The taxpayer's labor and reporting decision: The effect of audit schemes. The Accounting Review (July): 559-576. (JSTOR link). (Part of a forum on reporting and auditing tax compliance).
Collins, J. H., D. A. Shackelford and J. M. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research (Autumn): 263-291. (JSTOR link).
Collins, J. H., G. G. Geisler and D. A. Shackelford. 1997. The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. Journal of Accounting and Economics (31 December): 337-361.
Committee on Federal Income Taxes: Report. 1974. The Accounting Review (Supplement): 177-201. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).
Committee on Federal Taxation: Report. 1972. The Accounting Review (Supplement): 259-265. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).
Committee on Tax Information Service: Report. 1973. The Accounting Review (Supplement): 255-297. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).
Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.
Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.
Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.
Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.
Cooper, W. B. 1969. Liability of corporate officers and employees for corporate employment taxes. Management Accounting (December): 40-41, 52. (Related to social security taxes).
Cooper, W. W. 1948. Statistical use of accounting information in federal economic policy formation. The Accounting Review (July): 244-250. (JSTOR link).
Copeland, R. M. and M. L. Moore. 1972. Validity of the 1966 tax model as a research tool. The Accounting Review (April): 395-396. (JSTOR link).
Corey, G. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 118-123. (JSTOR link).
Corman, J. C. 1974. Tax shelters for capital investment - A view on their reform. Management Accounting (January): 15-17.
Cowen, K. H. 1948. Federal income tax aspects of inventory accounting. N.A.C.A. Bulletin (December 1): 409-419.
Cox, R. G. 1958. Conflicting concepts of income for managerial and federal income tax purposes. The Accounting Review (April): 242-245. (JSTOR link).
Crain, M. A. 2007. Pension protection act changes valuations for tax purposes. Journal of Accountancy (September): 40-41.
Cramer, J. J. Jr. 1975. Deferred income tax charges and credits are 'monetary' items. Abacus 11(2): 153-166.
Cranch, R. G. 1919. Work of the excess profits tax investigator. Journal of Accountancy (March): 161-170.
Crawford, W. J. 1946. Recent developments in accounting for income tax provisions. N.A.C.A. Bulletin (May 1): 755-764.
Crumbley, D. L. 1968. Multiple corporations: A comparison of tax alternatives. Management Accounting (October): 53-61.
Crumbley, D. L. 1968. Narrowing the taxable and accounting income gap for consolidations. The Accounting Review (July): 554-564. (JSTOR link).
Crumbley, D. L. 1970. Child care expense deduction - A decision tree application. The Accounting Review (January): 143-145. (JSTOR link).
Crumbley, D. L. 1972. Introducing probabilities and present value analysis into taxation. The Accounting Review (January): 173-174. (JSTOR link).
Crumbley, D. L. 1973. Behavioral implications of taxation. The Accounting Review (October): 759-763. (JSTOR link).
Crumbley, D. L. 1973. Introducing probabilities and present value analysis into taxation: A reply. The Accounting Review (July): 595-597. (JSTOR link).
Crumbley, D. L. 1974. Behavioral implications of taxation: A reply. The Accounting Review (October): 834-837. (JSTOR link).
Crumbley, D. L. and R. S. Savich. 1975. Use of human resource accounting in taxation. The Accounting Review (January): 112-117. (JSTOR link).
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