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

Abu-Khadra, H. and D. Olsen. 2023. Toward automating shredding nonprofit XML files: The case of IRS Form 990 Data. Journal of Information Systems (Spring): 169-188.

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

Ackerman, J. L. 2022. Zagging to tax returns. The CPA Journal (July/August): 75.

Actito, A. A. and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review (July): 1-26.

Adamek, D. 2018. How TIGTA stymied an IRS impersonation scam. Journal of Accountancy (September): 18-23.

Adams, A. M. 2021. Managing the 'excess compensation' tax: Exempt organizations with highly paid employees must reckon with this burden. Journal of Accountancy (March): 36-42.

Adams, J. R. 2023. Discussion of: The inherent conflict between progressive tax rates and income inequality: Lessons from COVID-19 restrictions. Accounting and the Public Interest (23): 204-209.

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, M. T., K. K. Inger and M. D. Meckfessel. 2017. The Not So Pokey Hokies. Issues in Accounting Education (November): 81-99. (Tax related issues of a running club).

Adams, S. J. and G. E. Whittenburg. 1981. How the energy tax act affects capital budgeting. Management Accounting (November): 34-35, 38-39, 52.

Adams, T. and C. A. Lafond. 2020. The SECURE Act's changes. Journal of Accountancy (July): 48-50. (SECURE - Setting Every Community Up for Retirement Enhancement. The act is intended to encourage individuals to save for retirement while relaxing employer administrative obligations).

Adams, T. and C. A. Lafond. 2022. Changes to Form 1099-K. Journal of Accountancy (June): 1-2.

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, E., J. Martin and J. Sanchez. 2018. First look at the Tax Cuts and Jobs Act: Impact on employee compensation and benefits. The CPA Journal (March): 6-9.

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.

Agarwal, A., S. Chen and L. F. Mills. 2021. Entity structure and taxes: An analysis of embedded pass-through entities. The Accounting Review (November): 1-27.

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.

Ahroni, S., B. Pilatot and B. Silliman. 2018. Congress and the SALT deduction: Past, present, and future. The CPA Journal (January): 30-37.

Al-Hadi, A., G. Taylor and G. Richardson. 2022. Are corruption and corporate tax avoidance in the United States related? Review of Accounting Studies 27(1): 344-389.

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.

Albring, S. M., R. J. Elder and M. A. Franklin. 2019. Transocean and the history of tax inversions. Issues in Accounting Education (February): 1-12.

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.

Alfonso, E. 2022. Corporate visits to the White House and tax aggressiveness. Journal of Forensic & Investigative Accounting 14(2): 259-275.

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.

Allen, E., D. E. O'Leary, H. Qu and C. W. Swenson. 2021. Tax specific versus generic accounting-based textual analysis and the relationship with effective tax rates: Building context. Journal of Information Systems (Summer): 115-147.

Allen, E. J., J. C. Allen, S. Raghavan and D. H. Solomon. 2023. On tax efficiency of startup firms. Review of Accounting Studies 28(4): 1887-1928.

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, S. C. 2021. Tax penalty relief amid the pandemic. Journal of Accountancy (February): 44-45.

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. (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.

Alsadoun, N., V. Naiker, F. Navissi and D. S. Sharma. 2018. Auditor-provided tax nonaudit services and the implied cost of equity capital. Auditing: A Journal of Practice & Theory 37(3): 1-24.

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.

Amarante, M. and A. P. Curatola. 2022. Taxes: Converting a primary residence into a rental property: Renting out your personal residence for a short period or converting it into rental property can raise federal income tax issues. Strategic Finance (July): 17-18.

Amberger, H. J. 2023. Volatility of tax payments and dividend payouts. Contemporary Accounting Research 40(1): 451-487.

Amberger, H. J., K. S. Markle and D. M. P. Samuel. 2021. Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency. The Accounting Review (July): 1-25.

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.

Amiram, D. and M. M. Frank. 2016. Foreign portfolio investment and shareholder dividend taxes. The Accounting Review (May): 717-740.

Amiram, D., A. M. Bauer and M. M. Frank. 2019. Tax avoidance at public corporations driven by shareholder taxes: Evidence from changes in dividend tax policy. The Accounting Review (September): 27-55.

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

Anders, S. B. 2018. Estate tax resources. The CPA Journal (May): 70-71.

Anders, S. B. 2018. State and local tax resources. The CPA Journal (October): 72-73.

Anders, S. B. 2018. Tax office workflow resources. The CPA Journal (January): 74-75.

Anders, S. B. 2019. IRS tax reform resources. The CPA Journal (October): 72-73.

Anders, S. B. 2019. Tax Cuts and Jobs Act tools. The CPA Journal (January): 66-67.

Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.

Anders, S. B. 2020. Tech talk: Free tools from Parker Tax Pro and Bloomberg Tax. The CPA Journal (January): 64-65.

Anders, S. B. 2021. Covid-related tax resources. The CPA Journal (October/November): 76-77.

Anders, S. B. 2021. Tax update resources. The CPA Journal (February/March): 76-77.

Anders, S. B. 2022. Taxation of cryptocurrency resources. The CPA Journal (May/June): 74-75.

Anders, S. B. and C. M. Fischer. 2009. A clear look at tax software. The CPA Journal (May): 20-29.

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. 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.

Anders, S. B. and C. M. Fischer. 2017. Overcoming obstacles with the right tax software. The CPA Journal (November): 18-31.

Anders, S. B. and C. M. Fischer. 2018. Finding the right tax software: 2018 annual survey of New York State practitioners. The CPA Journal (November): 20-33.

Anders, S. B. and C. M. Fischer. 2019. The best tax software: 2019 annual survey of New York State practitioners. The CPA Journal (November): 16-29.

Anders, S. B. and C. M. Fischer. 2020. Tax software in the COVID-19 environment: 2020 annual survey of New York State practitioners. The CPA Journal (December/January): 30-43.

Anders, S. B. and C. M. Fischer. 2021. Tax software in the ongoing pandemic environment. The CPA Journal (October/November): 20-33.

Anders, S. B. and C. M. Fischer. 2022. Practice management and tax practice in the current environment. The CPA Journal (November/December): 28-41.

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.

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.

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.

Anesa, M., N. Gillespie, A. P. Spee and K. Sadiq. 2019. The legitimation of corporate tax minimization. Accounting, Organizations and Society (75): 17-39.

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.

Aquilio, M. 2018. A portion of a lump-sum Social Security disability payment ruled includible in gross income. Journal of Accountancy (March): 69-70.

Aquilio, M. 2018. Corporation's self-leasing rental expense deduction denied. Journal of Accountancy (May): 68-69.

Aquilio, M. 2018. Court grants IRS summons of Coinbase records. Journal of Accountancy (March): 66-67.

Aquilio, M. 2018. Schoolteacher's failure to file FBAR results in $800,000 penalty. Journal of Accountancy (December): 64-66.

Aquilio, M. 2019. Financial disability provision does not suspend statute of limitation on taxpayers' refund claims. Journal of Accountancy (July): 60-62.

Aquilio, M. 2019. S corp. expenses not personally deductible by shareholder as a sold proprietor. Journal of Accountancy (July): 62-63.

Aquilio, M. 2020. Appreciated stock donation not treated as a taxable redemption. Journal of Accountancy (December): 64-66.

Aquilio, M. 2020. Failure to file FBAR is not due to reasonable cause. Journal of Accountancy (April): 45.

Aquilio, M. 2020. IRS setoff of tax overpayment upheld in bankruptcy. Journal of Accountancy (September): 66.

Aquilio, M. 2021. Former state senator held to be a disqualified person with respect to charity. Journal of Accountancy (September): 50-51.

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, C. S., S. Glaeser and J. D. Kepler. 2019. Strategic reactions in corporate tax planning. Journal of Accounting and Economics (August): 101232.

Armstrong, C. S., S. Glaeser, S. Huang and D. J. Taylor. 2019. The economics of managerial taxes and corporate risk-taking. The Accounting Review (January): 1-24.

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.

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

Aselta, J., R. Engel, B. Lyons and D. Pannese. 2019. Is cash still trapped? Recent sweeping federal tax reform lets U.S. companies bring capital back home from overseas to invest domestically. Strategic Finance (April): 38-43.

Ashton, R. H. 1974. Behavioral implications of taxation: A comment. The Accounting Review (October): 831-833.

Askari, H., P. Cain and R. Shaw. 1976. A government tax subsidy. The Accounting Review (April): 331-334.

Atkeson, T. C. 1956. Tax equity and the new revenue act. The Accounting Review (April): 194-203.

Atlas, M. 1938. Average income and its use in taxation. The Accounting Review (June): 124-131.

Atlas, M. 1938. Capital-gains taxation. The Accounting Review (December): 346-354.

Atwood, T. J. and C. Lewellen. 2019. The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms. Contemporary Accounting Research 36(1): 259-294.

Atwood, T. J., M. S. Drake, J. N. Myers and L. A. Myers. 2012. Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review (November): 1831-1860.

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

August, J. D. 2018. Tax Act first look: The complex new world of the qualified business deduction rule: Implications for partnerships, S. corporations, and sole proprietorships. The CPA Journal (January): 22-29.

Austin, C. R., D. D. Bobek and E. G. LaMothe. 2020. The effect of temporary changes and expectations on individuals' decisions: Evidence from a tax compliance setting. The Accounting Review (May): 33-58.

Austin, C. R., D. D. Bobek and S. Jackson. 2021. Does prospect theory explain ethical decision making? Evidence from tax compliance. Accounting, Organizations and Society (94): 101251.

Avi-Yonah, R. 2023. Comment on Cong et al., "Tax loss harvesting with crytocurrencies." Journal of Accounting and Economics (November-December): 101612.

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.

Ayers, B. C., A. C. Call and C. M. Schwab. 2018. Do analysts' cash flow forecasts encourage managers to improve the firm's cash flows? Evidence from tax planning. Contemporary Accounting Research 35(2): 767-793.

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.

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.

Ayers, B. C., J. K. Seidman and E. M. Towery. 2019. Tax reporting behavior under audit certainty. Contemporary Accounting Research 36(1): 326-358.

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.

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.

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.

Badertscher, B. A., S. P. Katz, S. O. Rego and R. J. Wilson. 2019. Conforming tax avoidance and capital market pressure. The Accounting Review (November): 1-30.

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, C. D. and J. M. Plecnik. 2020. Honesty in personal tax reporting: Ethical prompts, individual factors, and tax reform. Journal of Forensic Accounting Research 5(1): 352-386.

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

Bailey, W. A. 2018. Mechanics of the new Sec. 199A deduction for qualified business income. Journal of Accountancy (May): 44-48, 50, 52.

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.

Bakke, A., T. R. Kubick and M. s. Wilkins. 2023. Deferred tax asset valuation allowances and auditors' going concern evaluations. Auditing: A Journal of Practice & Theory 42(1): 1-26.

Balakrishnan, K., J. L. Blouin and W. R. Guay. 2019. Tax aggressiveness and corporate transparency. The Accounting Review (January): 45-69.

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. and S. D. Dyreng. 2021. Special interest forum on the interface between managerial accounting and tax. Journal of Management Accounting Research 33(1): 1-5.

Baldenius, T., N. D. Melumad and S. Reichelstein. 2004. Integrating managerial and tax objectives in transfer pricing. The Accounting Review (July): 591-615.

Ballantine, A. A. 1925. Taxable income. Journal of Accountancy (November): 349-354.

Balylock, B., T. Shevlin and R. J. Wilson. 2012. Tax avoidance, large positive temporary book-tax differences, and earnings persistence. The Accounting Review (January): 91-120.

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.

Barlas, S. 2018. Congress delays Cadillac tax on employer health plans. Strategic Finance (April): 10.

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

Barnes, B. G., J. Gramlich and J. E. Lee. 2023. The influence of campaign contribution disclosure on voter support for tax initiatives: Evidence from Washington's "Keep Groceries Affordable Act of 2018." Accounting and the Public Interest (23): 23-43.

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. 2018. Gift horse or Trojan horse?: Helping beneficiaries avoid hidden tax liens. The CPA Journal (January): 44-48.

Barnett, R. S. 2021. Material participation as significant participation activity: Tax court ruling highlights importance of grouping election. The CPA Journal (October/November): 58-59.

Barnett, R. S. 2022. Rental activity and self-employment tax. The CPA Journal (May/June): 57-59.

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

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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.

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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.

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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.

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Black, W. H. 2020. The unintended consequences of tax policy: How Mississippi's ad valorem tax structure led to environmental devastation. The Accounting Historians Journal 47(1): 75-85.

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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).

Blaufus, K., D. Lorenz, M. Milde, B. Peuthert and A. N. Schwabe. 2022. Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms' tax adjustments. Accounting, Organizations and Society (97): 101294.

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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.

Bockanic, W. N. and R. L. Madison. 2015. Using Roth IRAs and section 529 plans as estate-planning tools. Management Accounting Quarterly (Fall): 33-38.

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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.

Boll, J. M. 2008. Out-of-state sales tax collection obligations. The CPA Journal (August): 48-51.

Boll, K. 2014. Shady car dealings and taxing work practices: An ethnography of a tax audit process. Accounting, Organizations and Society 39(1): 1-19.

Bolt-Lee, C. and E. Plummer. 2008. A showcase of tax research. Journal of Accountancy (October): 48-52.

Bolt-Lee, C. E. and E. Plummer. 2013. Highlights of tax research. Journal of Accountancy (July): 56-61.

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. 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. Timing of a deemed distribution from loan default is upheld. Journal of Accountancy (December): 68-69.

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

Bonner, P. 2018. 2018 tax software survey. Journal of Accountancy (September): 44-51. (Survey ratings for ATX, CCH Axcess Tax, CCH ProSystem fx, Drake, Lacerte, ProSeries, and UltraTax CS).

Bonner, P. 2018. Charting a new tax season. Journal of Accountancy (January): 24-28.

Bonner, P. 2018. IRS provides CFC relief for property affected by hurricanes. Journal of Accountancy (February): 64-66.

Bonner, P. 2018. Qualified small employer HRAs get guidance. Journal of Accountancy (January): 64-65.

Bonner, P. 2018. Supreme Court overturns Quill's physical presence requirement. Journal of Accountancy (September): 58.

Bonner, P. 2018. Tax court trusts Congress's use of subjective mood. Journal of Accountancy (February): 62.

Bonner, P. 2018. The nontax benefits: 'Satisfaction and engagement'. Journal of Accountancy (December): 23.

Bonner, P. 2019. 2019 tax software survey. Journal of Accountancy (September): 20-28.

Bonner, P. 2019. Alimony tax gap swells to $3.2 billion, TIGTA finds. Journal of Accountancy (November): 64-65.

Bonner, P. 2019. Church members' donations to minister are denied gift treatment. Journal of Accountancy (January): 62-63.

Bonner, P. 2019. Estate and gift exclusion clawback addressed in proposed regs. Journal of Accountancy (March): 54.

Bonner, P. 2019. 'Parsonage' exclusions ruled constitutional. Journal of Accountancy (June): 55-56.

Bonner, P. 2019. Purported family loans were not bona fide, Tax Court holds. Journal of Accountancy (October): 65-66.

Bonner, P. 2019. Snipes's collection alternative refused. Journal of Accountancy (February): 52-53. (Tax court).

Bonner, P. 2019. Tackling TCJA changes this tax season. Journal of Accountancy (January): 16-20.

Bonner, P. 2020. 2020 tax filing season preview. Journal of Accountancy (January): 16-21, 21A.

Bonner, P. 2020. 2020 tax software survey. Journal of Accountancy (September): 22-29.

Bonner, P. 2020. CFC downward attributions get safe harbors. Journal of Accountancy (January): 54-56.

Bonner, P. 2020. 'Retail glitch fix' gets guidance. Journal of Accountancy (August): 56-57.

Bonner, P. 2020. Supreme Court overturns consolidated group tax refund allocation rule. Journal of Accountancy (April): 42.

Bonner, P. 2020. Use of standard mileage rate, other rules updated for TCJA. Journal of Accountancy (February): 64-65.

Bonner, P. 2021. 2021 tax software survey. Journal of Accountancy (September): 10-14, 16, 18.

Bonner, P. 2021. Dependent care assistance unused balances are excluded from income. Journal of Accountancy (August): 51.

Bonner, P. 2021. Determining when overpayment interest begins for spouses changing their filing status. Journal of Accountancy (August): 52.

Bonner, P. 2021. Estate tax closing letters now cost $67. Journal of Accountancy (December): 47-48.

Bonner, P. 2021. 'Individual mandate' payment is not a priority bankruptcy debt. Journal of Accountancy (February): 48-49.

Bonner, P. 2021. IRS issues ERC guidance for second half of 2021. Journal of Accountancy (November): 50-51. (Employee retention credit).

Bonner, P. 2021. Lawsuit against microcaptive reporting may proceed. Journal of Accountancy (August): 50-51.

Bonner, P. 2021. Qualified sick and family leave wage reporting. Journal of Accountancy (December): 46.

Bonner, P. 2021. Rules for QIP under FDD and GILTI. Journal of Accountancy (December): 48, 50. (IRS regulations on qualified improvement property).

Bonner, P. 2021. Tax deductions prevent discharge of school debt. Journal of Accountancy (July): 51-52.

Bonner, P. 2021. Tax season preview. Journal of Accountancy (January): 14-19.

Bonner, P. 2022. 2022 tax software survey. Journal of Accountancy (August): 1-6.

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