Tax Development Journal Volume 10 (Fall 2020)

 
 


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This collection houses Tax Development Journal volume 10, published in the Fall Semester 2020.

Journal Table of Contents


Copyright

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Recent Submissions

  • 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 ...
  • Self-employed health insurance deduction: Nice tax break or gross inequity 
    Simer, Joshua L.; Almand, Andrew D. (California State University, Northridge, 2020)
    Equity, one of the basic principles of public finance, is often a consideration in discussions of tax policy or tax reform. Otherwise largely ignored, this paper considers the horizontal equity position of the self-employed ...
  • Timing of income recognition under the TCJA: Proposed regulations provide much-needed guidance 
    Gianni, Monica (California State University, Northridge, 2020)
    As part of the Tax Cuts and Jobs Act (TCJA), Congress enacted two new sections that address when revenue is recognized -- §§ 451(b) and 451(c). These sections do not determine whether income is realized; instead, they ...