Tax Development Journal Volume 2 (2011)
http://hdl.handle.net/10211.3/156276
This collection houses the Tax Development Journal Volume 2 (2011)2024-03-29T09:35:55ZState taxation of accounting method changes
http://hdl.handle.net/10211.3/156746
State taxation of accounting method changes
Johnson, Robert; Moosapoor, Seb
Current standard apportionment adopted by states that impose a corporate income tax on multistate corporations may have a distortive effect when a corporation has IRC Section 481 income. This paper proposes an alternate method of apportionment that preserves the intent of IRC Section 481 and conforms to the fair apportionment requirements of the US Constitution.
2011-01-01T00:00:00ZThe complexity of the adjusted gross income for an estate or trust
http://hdl.handle.net/10211.3/156747
The complexity of the adjusted gross income for an estate or trust
Randall, Boyd C.; Charles, Shannon L.; Yoho, Peter K.
The computation of taxable income for an estate or trust is computed similarly to the computation for individuals. Thus, if an estate or trust has deductions that are limited by adjusted gross income they must determine the amount of adjusted gross income. The purpose of this article is to discuss the complexity of computing the adjusted gross income for an estate or trust.
2011-01-01T00:00:00ZElder law and the tax practitioner: how to navigate the murky waters
http://hdl.handle.net/10211.3/156748
Elder law and the tax practitioner: how to navigate the murky waters
Rice, David L.
Due to the income limitations of many elderly taxpayers, it is extremely important to minimize their tax burden through proper tax planning. If properly planned, the majority of elderly clients' everyday living expenses will likely be deductible for tax purposes as medical expenses. This paper focuses on the tax consequences arising from long term care and medical expenses, as well as from expenditures for Personal Service Contracts.
2011-01-01T00:00:00Z