Management And Accounting Web

Tax Accounting and Tax Issues Bibliography A-F

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

Ackerman, J. L. 2017. The personal approach to tax returns. The CPA Journal (January): 72-73.

Adams, M. T. and C. S. Troutman. 2012. Avoiding missteps in the LIFO conformity rule. Journal of Accountancy (August): 60-64.

Adams, M. T., K. K. Inger and M. D. Meckfessel. 2015. Will intangibles trip you up? Financial restatements due to improper accounting for income taxes often come from mishandling indefinite-lived intangibles issues. Strategic Finance (November): 41-47.

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.

Adkins, N., B. C. Henderson and K. G. Key. 2012. Graphical organizers in tax education. Journal of Accounting Education 30(1): 2-21.

Agostino, F. and J. G. Cano. 2016. The continuing impact of the AJAC project on IRS enforced collection cases. The CPA Journal (January): 60-62.

Agostino, F., B. D. Burton and C. Zahn. 2015. Mastering forms of tax liability relief. The CPA Journal (October): 18-29.

Ahroni, S. and B. R. Silliman. 2014. Federal tax implications of Windsor. The CPA Journal (July): 58-63.

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

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.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Allen, C. B. 1928. The income tax - Administrative aspects. The Accounting Review (March): 7-13. (JSTOR link).

Allen, S. C. 2016. Helping clients with IRS payment agreements. Journal of Accountancy (September): 74-75.

Allen, S. C. 2017. A new discipline for tax. Journal of Accountancy (September): 38-42, 44-45.

Allen, S. C. 2017. Abating IRS penalties. Journal of Accountancy (January): 66-68.

Allen, W. E. III. and M. B. Foster. 2005. The best of both worlds: A combination of cost segregation and like-kind exchanges can save on real estate taxes. Journal of Accountancy (August): 43-46.

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 and 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.

Anders, S. B. 2015. Roundup of tax-related identity theft resources. The CPA Journal (November): 64-65.

Anders, S. B. 2015. The taxpayer advocate service. The CPA Journal (October): 64-65.

Anders, S. B. 2016. Free state tax update resources. The CPA Journal (October): 72-73.

Anders, S. B. 2016. Free tax research resources. The CPA Journal (January): 72-73.

Anders, S. B. 2016. Recommended resources for tax practitioners. The CPA Journal (November): 72-73.

Anders, S. B. 2017. Tax policy center and tax podcasts. The CPA Journal (January): 74-75.

Anders, S. B. 2017. Tax resources for natural disasters. The CPA Journal (October): 72-73.

Anders, S. B. and C. M. Fischer. 2008. A clear look at tax software. The CPA Journal (May): 20-28.

Anders, S. B. 2017. VolunteerMatch and the BBB's Wise Giving Alliance. The CPA Journal (April): 74-75.

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.

Anders, S. B. and C. M. Fischer. 2011. A clear look at tax software: 2011 annual survey of New York State tax professionals. The CPA Journal (November): 16-24.

Anders, S. B. and C. M. Fischer. 2012. A clear look at tax software: 2012 annual survey of New York State tax professionals. The CPA Journal (November): 16-25.

Anders, S. B. and C. M. Fischer. 2014. The best bets in tax software 2014 Annual Survey of New York State practitioners. The CPA Journal (November): 14-25.

Anders, S. B. and C. M. Fischer. 2015. Top choices in tax software. The CPA Journal (November): 22-35.

Anders, S. B. and C. M. Fischer. 2016. Top choices in tax software. The CPA Journal (November): 19-33.

Anderson, C. L., C. R. Jones and C. R. Pryor. 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).

Anderson, S. 2014. Tax practice corner. Journal of Accountancy (April): 58-59.

Anderson, S. E. and H. L. Stallworth. 2016. Sweetness and spice: Tax issues for Foodies. Issues in Accounting Education (February): 111-117.

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.

Andreozzi, R. P. and J. J. Andreozzi. 2017. What's over the federal tax horizon? The CPA Journal (January): 10-11.

Andrews, A., B. A. Billings and H. Yi. 2008. Tax gross-up. The CPA Journal (July): 30-33.

Andries, K., J. Gallemore and M. Jacob. 2017. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics (April-May): 307-328.

Annino, P. M. 2014. Boilerplate trust clauses. Journal of Accountancy (November): 22.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Apostolou, B., J. W. Dorminey and L. C. Schaupp. 2016. Trust in tax software as an antecedent to intention to e-file. Journal of Forensic & Investigative Accounting 8(2): 241-256.

Aquilio, M. 2017. Attorneys are not limited partners. Journal of Accountancy (July): 66-68.

Aquilio, M. 2017. Former Marine not entitled to exclude foreign earned income. Journal of Accountancy (August): 67-68.

Aquilio, M. 2017. Husband not entitled to married-filing-jointly status. Journal of Accountancy (May): 73-74.

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, C. S., J. L. Blouin and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics (February-April): 391-411.

Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics (August): 1-17.

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).

Asbury, A. H. 2012. Schedule UTP: The early returns are in. Journal of Accountancy (November): 54-59. (Form 1120, Schedule Uncertain Tax Position Statement).

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).

August, J. D. 2017. Executor and beneficiary liability for unpaid income, gift, and estate taxes of a decedent. The CPA Journal (October): 58-59.

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).

Azmi, A., N. S. Sapiei, M. Z. Mustapha and M. Abdullah. 2016. SMEs' tax compliance cost and IT adoption: The case of a value-added tax. International Journal of Accounting Information Systems (23): 1-13.

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.

Badertscher, B. A., S. P. Katz and S. O. Rego. 2013. The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics (November-December): 228-250.

Baek, C. and K. Bilbeisi. 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.

Baik, B., K. Kim, R. Morton and Y. Roh. 2016. Analysts' pre-tax income forecasts and the tax expense anomaly. Review of Accounting Studies 21(2): 559-595.

Bailey, W. A. 2016. Is the parsonage allowance constitutional? The courts question taxpayer standing. The CPA Journal (April): 28-33.

Bain, H. 2016. Nexus and the small business. Strategic Finance (May): 19-20. (Tax implications).

Baird, J. E. and M. S. Rolfes. 2011. Onesource Corporate Consulting, Inc: Tax and financial reporting considerations. Journal of Accounting Education 29(4): 250-264.

Baker, E. H. 1944. New withholding tax procedures. N.A.C.A. Bulletin (December 15): 381-386.

Baker, W. L. 2013. Self-directed IRAs: A tax compliance black hole. Journal of Accountancy (October): 44-48.

Baker, W. L. 2014. IRA-owned LLC's payment to owner results in retroactive tax and penalties. Journal of Accountancy (February): 60-61.

Baker, W. L. 2015. Substance-over-form doctrine used to nix growth within Roth IRAs. Journal of Accountancy (October): 75-76.

Balbi, A. 2015. IRS security breach update and News for whistleblowers. Strategic Finance (September): 13.

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.

Bannasch, M. 2017. Factor presence nexus: A growing trend in state taxation. Journal of Accountancy (July): 58-60, 62.

Barbatelli, E. 1963. Opportunities in depreciation under revenue procedure 62-21. N.A.A. Bulletin (January): 41-47.

Barker, J. M. 2016. FBAR compliance: As the federal government increasingly looks for foreign tax evasion, it is more important for tax practitioners to make sure clients are in compliance with the filing requirements of FinCEN Form 114, Report of Foreign Bank and Financial Accounts. Journal of Accountancy (April): 64-70.

Barlas, S. 2016. Bill clarifies derivatives end-user exemption. Strategic Finance (February): 12.

Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.

Barlas, S. 2016. Move to cancel employer health insurance tax and Red flags on audit quality. Strategic Finance (January): 12.

Barlas, S. 2016. New ICFR concerns, and SEC's restrictive derivatives proposal. Strategic Finance (June): 11.

Barlas, S. 2016. New pension plan rule, and GOP: Ease restrictions on CLOs. Strategic Finance (May): 12. (Collateralized loan obligations).

Barlas, S. 2016. Proposed regulations for Reg D financing: The Private Placement Improvement Act of 2016 would prevent the SEC from implementing proposed rules related to Regulation D., and Work begins on Regulation S-K revisions. Strategic Finance (July): 12.

Barlas, S. 2016. Retirement plans for small companies, and New reporting for resource companies? Strategic Finance (April): 11.

Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.

Barlas, S. 2017. Border adjustment tax draws support and opposition. Strategic Finance (March): 16.

Barlas, S. 2017. Changes to employee benefits report. Strategic Finance (February): 16.

Barlas, S. 2017. Encouraging Employee Ownership Act. Strategic Finance (June): 12.

Barlas, S. 2017. Net stable funding ratio proposal under fire. Strategic Finance (April): 14.

Barlas, S. 2017. SEC changes ahead for reporting compensation ratios? Strategic Finance (May): 17.

Barlas, S. 2017. SEC "Disclosure effectiveness" initiative raises concerns. Strategic Finance (January): 11.

Barlas, S. 2017. SEC rule on prime funds likely target of revision. Strategic Finance (April): 14.

Barlas, S. 2017. SEC wants to require inline XBRL. Strategic Finance (May): 15.

Barlas, S. 2017. Will limit on investors for Angel funds increase? Strategic Finance (June): 12. (Small business).

Barlas, S. 2017. Will SIFI oversight threshold be eliminated? Strategic Finance (February): 16.

Barlas, S. 2017. Treasury eases earnings stripping rule. Strategic Finance (January): 14.

Barlev, B., D. Fried and J. Livnat. 1986. Economic and financial reporting effects of inventory tax allowances. Contemporary Accounting Research 2(2): 288-310.

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.

Barnett, R. S. 2012. Home office deductions: A review of the requirements. The CPA Journal (June): 48-49.

Barnett, R. S. 2015. When worlds collide: The intersection of business succession and estate taxation. The CPA Journal (September): 32-36.

Barnett, R. S. 2016. OVDP and the IRS's new streamlined filing procedures look before you leap. The CPA Journal (May): 40-44.

Barnett, R. S. and E. Forspan. 2014. Avoiding the squeeze: Trusts, estates, and the new ATRA tax regime. Journal of Accountancy (April): 46-50.

Barney, D., D. Tschopp and S. Wells. 2012. Tax simplification through readability: A look at law complexity. The CPA Journal (December): 6-10.

Barney, D. K. and T. K. Flesher. 2008. A study of the impact of special interest groups on major tax reform: Agriculture and the 1913 Income Tax Law. The Accounting Historians Journal 35(2): 71-100. (JSTOR link).

Barragato, C. A. 1988. Corporate liquidations after TRA '86. Management Accounting (October): 40-44.

Barral, D. M. 2016. When clients should open or convert to a Roth IRA. Journal of Accountancy (July): 50-54.

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.

Barnett, R. S. and R. K. Richards. 2012. Lifetime credit shelter trusts: Utilizing the estate and gift tax exemption before it's too late. The CPA Journal (December): 56-58.

Barral, D. M. 2017. Tax planning for millennials. Journal of Accountancy (September): 60-61.

Bartlett, V. R. 2016. Form 1099-C and COD income: Key timing issues. Journal of Accountancy (March): 71-72.

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.

Bauer, A. M. 2016. Tax avoidance and the implications of weak internal controls. Contemporary Accounting Research 33(2): 449-486.

Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.

Baxendale, S. J. and R. E. Coppage. 2014. In-plan Roth rollovers under the ATRA. The CPA Journal (April): 62-63.

Baylis, A. W. 1971. Income tax allocation - A defence. Abacus 7(2): 161-172.

Baysden, C. 2013. PFP Q&A: Planning for change: Experts discuss implications of tax law changes, new standards, and the retirement of the Baby Boomer generation. Journal of Accountancy (July): 36-39.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

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.

Beausejour, D. J. 2017. Exploring the estate tax: Part 1. Journal of Accountancy (October): 20-25.

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).

Bebee, R. F. and K. J. Smith. 2015. Calculating basis for IRC section 1031 like-kind exchanges. The CPA Journal (April): 34-37.

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, C. and A. P. Curatola. 2017. Failure to file on time. Strategic Finance (July): 17-18.

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.

Bell, S. 2012. Cost basis reporting presents an opportunity to tax professionals: Strategies for solving investor issues. The CPA Journal (December): 62-64.

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).

Benson, S. S. 2014. Aiding and abetting fraud by filling false tax returns. The CPA Journal (April): 50-55.

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).

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

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.

Beuselinck, C., M. Deloof and A. Vanstraelen. 2015. Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies 20(2): 710-746.

Bhattacharjee, S., K. K. Moreno and D. A. Salbador. 2015. The impact of multiple tax returns on tax compliance behavior. Behavioral Research In Accounting 27(1): 99-119.

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.

Biggart, T. B. and J. W. Harden. 2015. The simplified home office deduction. Strategic Finance (June): 12, 14.

Biggart, T. B. and J. W. Harden. 2016. IRS updates the de minimis rule: The IRS increased the de minimis safe harbor threshold for capitalizing tangible assets for taxpayers without an applicable financial statement. Strategic Finance (May): 13-14.

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.

Billings, B. A., W. H. Volz and A. W. Y. Walsh. 2015. Curbing tax evasion through offshore bank deposits in Swiss banks: A high priority for the Obama Administration. The CPA Journal (October): 30-34.

Billings, B. A., W. H. Volz and M. E. Hatch. 2014. The impact of unitary tax principles on multistate corporations. The CPA Journal (October): 38-40.

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. Hopper, M. A. Segal and L. Bible. 2012. Charitable donations: The role of 'cash back rewards'. The CPA Journal (February): 48-51.

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.

Blane, R. 2017. Avoiding double taxation of storage services: A tale of two states. The CPA Journal (October): 52-55.

Blanthorne, C. and S. Westin. 2016. VITA: A comprehensive review of the literature and an analysis of the program in accounting education in the U.S. Issues in Accounting Education (February): 51-69. (Volunteer tax assistance).

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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. 2011. Tax software survey. Journal of Accountancy (September): 24-29.

Bonner, P. 2012. Bolstering the future of accounting education. Journal of Accountancy (October): 38-39.

Bonner, P. 2012. Tax relief and health care acts shape 2011 returns. Journal of Accountancy (January): 24-28.

Bonner, P. 2012. 2012 tax software survey. Journal of Accountancy (September): 23-27.

Bonner, P. 2012. First circuit strikes down defense of marriage act but stays tax remedies. Journal of Accountancy (August): 70-71.

Bonner, P. 2013. 2013 tax software survey. Journal of Accountancy (September): 56-57.

Bonner, P. 2013. Nina Olson: Taxpayers' voice at the IRS. Journal of Accountancy (January): 26-29.

Bonner, P. 2013. Supreme Court declines to hear Historic Boardwalk Hall; Virginia historic tax credit fund files new FPAA. Journal of Accountancy (August): 63-64.

Bonner, P. 2013. Supreme Court resolves Circuit split on creditability of U.K. tax. Journal of Accountancy (August): 60-61.

Bonner, P. 2013. Tax season: Cured up and ready? Journal of Accountancy (January): 32-34, 36.

Bonner, P. 2014. 2014 tax software survey. Journal of Accountancy (September): 26-30, 32.

Bonner, P. 2014. Buckle up for tax season. Journal of Accountancy (January): 28, 28A, 28B-31.

Bonner, P. 2014. Guidance issued on markdown allowances and margin protection payments. Journal of Accountancy (November): 82,84-85.

Bonner, P. 2014. "Phantom" Ponzi income may be eliminated. Journal of Accountancy (January): 58-59.

Bonner, P. 2014. Sage harbor offered for allocating rehab credits. Journal of Accountancy (March): 67-68.

Bonner, P. 2014. Tax practice corner. Journal of Accountancy (February): 56-57.

Bonner, P. 2015. 2015 tax software survey: CPAs rate the technical merits of one of their most critical tools for surviving tax season. Journal of Accountancy (September): 25-33. (Overall Ratings on a scale of 1-5: ATX 4.3, CCH Axcess Tax 3.7, Drake 4.5, GoSystem Tax RS 3.7, Lacerte 4.3, ProSeries 4.3, UltraTax 4.5).

Bonner, P. 2015. Tax matters: IRS ends automatic extensions for forms W-2, and IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions. Journal of Accountancy (November): 77-78.

Bonner, P. 2015. Tax matters: Seventh circuit denies plaintiffs' standing to challenge parsonage allowance. Journal of Accountancy (February): 67.

Bonner, P. 2015. Tax matters: TIGTA: More identity theft returns stopped, filters still need refinement. Journal of Accountancy (August): 79.

Bonner, P. 2015. Tax practice corner: Intent to rent. A profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Journal of Accountancy (August): 70-71.

Bonner, P. 2016. Estate basis consistency and reporting: What practitioners need to know. Journal of Accountancy (June): 60-62, 64, 66, 68-69.

Bonner, P. 2016. Tax matters: Basis of stock received in insurance demutualization is zero. Journal of Accountancy (March): 73-74.

Bonner, P. 2016. Tax matters: MyRAs now available nationwide. Journal of Accountancy (February): 70-71.

Bonner, P. 2016. Tax matters: Tax ID theft victims may obtain copies of fraudulent returns. Journal of Accountancy (February): 66-67.

Bonner, P. 2016. Tax matters: Undue influence over elderly man results in taxable income and penalties for caregiver. Journal of Accountancy (July): 74-75.

Bonner, P. 2016. Tax season launches: Several new provisions, plus (once again) the fate of retroactive extenders, need to be on CPA tax preparers' radar screens. Journal of Accountancy (January): 29-32.

Bonner, P. 2016. 2016 tax software survey. Journal of Accountancy (August): 36-40, 42-43.

Bonner, P. 2016. CPAs contend with tax ID theft. Journal of Accountancy (August): 26-29.

Bonner, P. 2016. CPAs lukewarm to IRS hotline. Journal of Accountancy (October): 26-29.

Bonner, P. 2016. Home care provider had reasonable basis for independent contractor treatment. Journal of Accountancy (September): 80, 82.

Bonner, P. 2016. IRS implements new Sec. 501(c)(4) notice requirement. Journal of Accountancy (October): 71-72.

Bonner, P. 2016. IRS issues guidance on ITIN renewals. Journal of Accountancy (November): 83-84.

Bonner, P. 2016. Lower PTIN fee finalized; Phishing scheme masquerades as tax software update. Journal of Accountancy (November): 82.

Bonner, P. 2016. No FBARs needed for player's foreign online poker accounts. Journal of Accountancy (October): 67-68, 70.

Bonner, P. 2016. Proposed rules issued on higher education credits and deduction. Journal of Accountancy (October): 72-73.

Bonner, P. 2016. S corporation's payments on its owner's behalf are held not to be wages. Journal of Accountancy (December): 70.

Bonner, P. 2016. Tax help for working parents. Journal of Accountancy (November): 76-77.

Bonner, P. 2017. 2017 tax software survey. Journal of Accountancy (August): 44-47, 50-53.

Bonner, P. 2017. Getting in shape for tax season. Journal of Accountancy (January): 58-60, 62-64.

Bonner, P. 2017. Growth of the earned income tax credit. Journal of Accountancy (May): 74.

Bonner, P. 2017. IRS signals nonacquiescence in 3 cases. Journal of Accountancy (July): 68-70.

Bonner, P. 2017. Line items: IRS confirms instructions' 6-month extension for C corp. returns; IRS does not acquiesce to decision on ranching interest; Small employer HRA notice deadline pushed out. Journal of Accountancy (May): 75.

Bonner, P. 2017. Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Journal of Accountancy (June): 78-79.

Bonner, P. 2017. Taxpayer claims the IRS lost her return; bankruptcy court discharges debt. Journal of Accountancy (February): 64-66.

Bonner, P. 2017. Trump executive orders to be reflected in Priority Guidance Plan. Journal of Accountancy (July): 70-71.

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Brackney, M. L. 2015. The IRS provides welcome guidance on FBAR penalties: What to expect in an examination becomes clearer for tax payers. The CPA Journal (July): 65-67.

Brackney, M. L. 2016. Filling amended and current returns in cases of past noncompliance how not to make matters worse. The CPA Journal (May): 62-63.

Brackney, M. L. 2017. Time for a withholding tax check-up. The CPA Journal (May): 60-61.

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Burnett, S. and D. Pulliam. 2013. IRS strikes out against Steinbrenner. Journal of Accountancy (September): 70-71.

Burnett, S. and D. Pulliam. 2014. Tax court foils transferee liability of Reynolds family trusts. Journal of Accountancy (September): 100.

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Campbell, A. D. and D. S. Mitchell. 2015. Tax treatment of employer-provided meals and lodging: By following the guidelines, employees can exclude these perks from their taxable compensation. Journal of Accountancy (July): 48-54.

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Campbell, L. 2012. Taking individual charitable giving to its limit: Understanding related rules and court decisions. The CPA Journal (September): 58-63.

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Campbell, L. and L. C. Jones. 2015. The global fight against tax evasion. Strategic Finance (April): 14,16.

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