Tax Development Journal Volume 11 (Fall 2021)

 
 


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This collection houses Tax Development Journal volume 11, published in the Fall Semester 2021.

Journal Table of Contents


Copyright

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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    The Tax Cuts and Jobs Act of 2017 repealed §958(b)(4) (the Repeal), which prevented a U.S. person from constructively owning stock owned by a non-U.S. person in determining if a corporation is a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 ...