Tax Development Journal Volume 2 (2011)

 
 


About

This collection houses Tax Development Journal volume 2, published in the Spring semester 2011. Originally found here.

Journal Table of Contents


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).

Recent Submissions

  • The complexity of the adjusted gross income for an estate or trust 
    Randall, Boyd C.; Charles, Shannon L.; Yoho, Peter K. (California State University, Northridge, 2011)
    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 ...
  • State taxation of accounting method changes 
    Johnson, Robert; Moosapoor, Seb (California State University, Northridge, 2011)
    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 ...
  • Elder law and the tax practitioner: how to navigate the murky waters 
    Rice, David L. (California State University, Northridge, 2011)
    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 ...

Search DSpace


Discover

My Account

RSS Feeds