Tax Development Journal

 
 


About

This community houses Tax Development Journal's volumes 2009-2021.

Journal Mission

Welcome to the Cal State University, Northridge Tax Development Journal: an exciting online tax journal! The Tax Development Journal sets a new standard in practitioner based tax scholarship as an innovative forum for intellectual discourse on emerging issues for tax practitioners and policy makers. This student run journal uniquely combines tax expertise with scholarly discourse to provide timely, insightful, and important contributions to scholarly discussion in a broad array of topical tax areas.

Copyright

Works in CSUN ScholarWorks are made available exclusively for educational purposes such as research or instruction. Literary rights, including copyright for published works held by the creator(s) or their heirs, or other third parties may apply. All rights are reserved unless otherwise indicated by the copyright owner(s).

Collections within Tax Development Journal

Recent Submissions

  • Accounting for advance payments in acquisitive transactions 
    Razani, Rob (California State University, Northridge, 2021)
    Receipt of an advance payment for goods or services generally results in taxation of the income at the time of receipt, but, in some circumstances, income recognition may be deferred. The advance payment also arguably ...
  • Recent developments have made lease tax accounting more complex 
    de Bree, James P. (California State University, Northridge, 2021)
    Recent accounting and tax developments have increased the tax accounting complexities for both lessees and lessors. ASU 2016-02 (subsequently codified as ASC 842), issued in 2016 by the Financial Accounting Standards Board, ...
  • Unintended consequences of the repeal of § 958(b)(4) and proposed solutions 
    Fisher, Emi (California State University, Northridge, 2021)
    The Tax Cuts and Jobs Act of 2017 repealed §958(b)(4) (the Repeal), which prevented a U.S. person from constructively owning stock owned by a non-U.S. person in determining if a corporation is a controlled foreign corporation ...
  • The IRS's efforts to improve reporting of tip income 
    Chotani, Masood (California State University, Northridge, 2020)
    The Treasury Inspector General for Tax Administration (TIGTA) concluded in a 2018 report that the Internal Revenue Service (IRS) is not fully addressing billions of dollars in tip income reporting noncompliance and is ...
  • The IRS Continuing Education Provider System: Relevant or redundant? 
    Storrs, Angela M. (California State University, Northridge, 2020)
    Once a professional in any field has completed his basic educational requirements for qualification and obtained his professional credential, he is faced with the prospect of lifelong continuing education (CE). Enrolled ...