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Browse Deferred tax (Accounting) topic


1-91 out of 91 article(s)
Title Author Type Date Words
Like-kind exchanges and personal property. Graat, Brenda Nov 1, 2019 922
The cost of deferred revenue. Torosyan, Andy A.; Razani, Rob Jul 1, 2019 4085
The Land of Opportunity Zones: Deferring Taxable Capital Gains Through Investments in Low-Income Communities. Vardell, Reid S. Jun 22, 2019 8462
Involuntary conversion of a principal residence. Campbell, Alan D.; Czapla, Kacie Apr 1, 2019 7349
TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965. Jan 1, 2019 11953
Should Companies Plan Into Subpart F Following the TCJA? Silbering-Meyer, Jessica Jan 1, 2019 1585
Deducting deferred bonuses: Numerous rules and restrictions govern the timing of the deductibility of bonuses that are accrued in one year and paid in another. Ellentuck, Albert B. May 1, 2018 2474
U.S. exporters leaving tax dollars on the table: forming interest charge domestic international sales corporations can save U.S. exporters a great deal of taxes, but many qualifying taxpayers don't know about them. Evans, Allison L.; Harris, Jonathan; Irving, James H. Nov 1, 2016 2740
Sec. 467 leases and proper structuring for deferral purposes. Sobochan, David Aug 1, 2016 1490
FASB's new standard for classifying deferred taxes: an expedient solution. Jordan, Charles E. Jul 1, 2016 802
How to avoid the 10% additional tax on early retirement distributions. Poyzer, Jillian K.; Yoder, Timothy R. Jan 1, 2016 3410
Benefits of an employee stock ownership plan in succession planning: an ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Burke, Megan M. Oct 1, 2015 2519
Timing is everything: Shea Homes, Inc. v. Commissioner. Griebel, Nick Sep 22, 2015 8230
Cash balance plans for professional practices: understand the rules for this leading form of retirement benefit. Evans, Allison L.; Irving, James H. Mar 1, 2015 2595
Application of interest charge for installment sale obligations. Kinkaid, Amy I.; Federanich, Charles E. Aug 1, 2014 1819
Regs. permit midyear cuts in employer contributions to 401(k) plans. Schreiber, Sally P. Feb 1, 2014 446
Deferral of income from sales of gift cards. Quilao, Maribeth Nov 1, 2013 1169
Final Regs. issued on deferral of COD income and OID deductions. Yu, David Nov 1, 2013 1305
New guidance on gift cards and deferral of income. Nevius, Alistair M. Nov 1, 2013 451
Final regs on acceleration of COD income deferral. Schreiber, Sally P. Sep 1, 2013 396
Opportunity to eliminate certain intercompany gain. Pellervo, Patricia W.; Lee, Charmaine Y. Jul 1, 2013 1292
LLC's use of deferral method for advance payments upheld. Howard, Beth May 1, 2013 1101
Crop insurance proceeds: appropriate tax planning strategies. Miranda, Michael R. Dec 1, 2012 1589
Accelerate income (tax) into 2012? Nov 1, 2012 764
Sidestepping deferred intercompany gain. Van Leuven, Mary Jun 1, 2012 2234
Deferral of income from sale of gift cards. Brown, Mark Nov 1, 2011 1010
Fall advocacy review. Sep 1, 2011 2245
Deferred taxes on foreign earnings: a road map. Abahoonie, Edward J.; Alfonso, Leah N. Jul 1, 2011 2594
TEI comments on Canadian budget proposals on deferral of corporate tax in respect of investments in partnerships. Jul 1, 2011 1872
Prop. reg. on controlled group deferred losses. Nevius, Alistair M. Jul 1, 2011 361
Favorable guidance issued on deferral of gift card sales and gift cards issued for returned goods. Chou, Yuan May 1, 2011 1219
The impact of Section 1031 tax-deferred exchanges on agricultural land sale values. Shultz, Steven; Sindt, Roger P. Jan 1, 2011 5076
Indefinite-lived assets in tax provision. Castellon, Mario; Xu, Celera Oct 1, 2009 1143
Adjustment of deferred tax assets will erode financial profits: Goldman Sachs. Jul 9, 2009 328
IRS continues to challenge deferral of revenue from gift cards. Fitzpatrick, Cathy; Conjura, Carol Jun 1, 2009 2286
Like-kind exchanges: deferral is not always the best option. Nash, Claire Y.; Parker, James Apr 1, 2009 6330
Treatment of gift card/ certificate sales: no answers, more questions. Shevak, Richard Feb 1, 2009 1754
IRS issues second directive on gift cards. Rohrs, Jane Jan 1, 2009 1437
Recoverability of equity-based compensation deferred tax assets. Mullen, Elizabeth; Gingliano, Greg Jan 1, 2009 1264
Current developments in employee benefits and pensions. Walker, Deborah; LaGarde, Stephen; Neilio, Mark Dec 1, 2008 7822
Correcting accounting for deferred revenue. Robinson, Todd W.; Liu, Feng Mei Nov 1, 2008 1180
Installment sales: allocation of installment payments. Klunk, Jon R. Sep 1, 2008 1217
Gift card and gift certificate income deferral. Suttora, John; Claybon, Alexa Mortenson Jun 1, 2008 1620
Debt discharge in corporate recapitalizations: avoiding surprises. Kerekes, Michael S. May 1, 2008 1267
Computing the Sec. 4975 excise tax for failure to timely deposit elective deferrals. Lindbloom, John W. Oct 1, 2006 1335
Metso Corporation to record EUR57m deferred tax asset in Q2 2006. Brief article Jun 14, 2006 135
Corporate estimated tax requirements. Fielding, James May 1, 2006 1908
An early implementation guide to accounting for uncertain tax positions. Sellner, Mark A. Mar 1, 2006 2241
Options and the deferred tax bite: just when you thought it couldn't get any more complicated. Betancourt, Luis Mar 1, 2006 3579
Electing to defer advance payments under Rev. Proc. 2004-34. Spaletta, Pam Oct 1, 2004 1401
Deferred charitable giving options. Asher, Daniel M. Oct 1, 2004 1191
TEI files comments on IAS 12: July 27, 2004. Jul 1, 2004 1677
Stora Enso's tax liabilities down by EUR20m due to new tax legislation. Brief Article Jul 1, 2004 139
TeliaSonera AB's deferred tax assets down due to new Finnish tax law. Brief Article Jul 1, 2004 141
Unrecognized deferred taxes: evidence from the U.K. Gordon, Elizabeth A.; Joos, Peter R. Jan 1, 2004 14381
The information content of the deferred tax valuation allowance. Kumar, Krishna R.; Visvanathan, Gnanakumar Apr 1, 2003 11817
Do firms use the deferred tax asset valuation allowance to manage earnings? Bauman, Christine C.; Bauman, Mark P.; Halsey, Robert F. Statistical Data Included Mar 22, 2002 14036
GRAPHICAL TRANSACTION MODEL FOR DEFERRED TAX ANALYSIS AND ACCOUNTING. Allen, Joyce S.; Surdick, John J. Statistical Data Included Aug 1, 2001 1705
DEFERRED TAXES -- A COMMENTARY. Brief Article Jan 1, 2000 144
Involuntary conversions with multiple payments. Schnee, Edward J. Jun 1, 1999 1156
Deferred taxes in personal financial statements. Nurnberg, Hugo Mar 1, 1999 2597
IRS permits NIMCRUT to invest in deferred annuities. Lee, Shirley K. Jun 1, 1998 910
Interest on deferral of estate taxes. Rhine, David S. Brief Article May 1, 1998 356
Financial accounting: EITF update. Mar 1, 1996 1089
A worksheet for accounting for deferred taxes. Leahey, Anne L. Sep 1, 1995 1496
Evaluating deferred tax assets. Vitray, Randall J. Mar 1, 1995 2866
IASC exposure draft prescribes accounting for income taxes. Brief Article Feb 1, 1995 259
Deferring gains under flexible like-kind exchange rules. Knight, Ray A.; Knight, Lee G. Nov 1, 1994 3601
Growth versus income: comparing "apples and oranges." (Personal Financial Planning) Jacobs, Vernon K. Nov 1, 1994 2173
Decreasing the amount of gain recognized on the sale of a residence used partially for business. Ellentuck, Albert B. Nov 1, 1994 689
FASB 106's deferred tax implications: FASB Statement no. 109 adds another wrinkle to accounting for postretirement benefits. Zimmerman, John C. Oct 1, 1994 1601
OID deferral opportunities. Alligood, Jeffrey E. Sep 1, 1994 1422
Deferred tax assets for a parent company's excess tax basis in the stock of a segment to be discontinued and impairment recognition for certain mortgage-backed investments. Volkert, Linda A. Jul 1, 1994 1521
Minimizing gain recognition on the sale of a residence when two homeowners marry. Ellentuck, Albert B. Jul 1, 1994 367
Response of Canadian Department of Finance to questions posed at TEI liaison meeting on income tax issues. Jul 1, 1994 2029
Deducting interest expense: the party's over (for some). Lynch, Michael F. May 1, 1994 495
Specialized small business investment companies. Fiore, Nicholas Jan 1, 1994 653
Hedge accounting: is deferral the only option? Kern, Victoria W. Jan 1, 1994 3194
FASB 109 implications of the 1993 tax act. Volkert, Linda A. Jan 1, 1994 1159
Accounting for deferred taxes under FASB 109. Bartsch, Robert A.J. Dec 1, 1992 2204
Deferred tax accounting for tax carryforwards. Antognini, Walter G.; Kwang-Hyun Chung Oct 1, 1992 3241
The FASB's new rules: here we go again? Read, William J. Apr 1, 1992 2138
Accounting for income taxes. Jordan, Charles E.; Clark, Stanley J. Nov 1, 1991 1772
Proposals to revise and delay statement no. 96 and to clarify offsetting. Aug 1, 1991 510
The FASB's proposed rules for deferred taxes; easing the restrictions of FASB statement no. 96 on recognizing deferred tax benefits. Bartsch, Robert A.J. Aug 1, 1991 2700
An exploration of an individual's decision-making regarding tax-deferred investment plans. Behzad, M. Hadi; Lee, Patrick S.; Vora, Gautam Jun 1, 1991 7631
Like-kind exchanges; a look at the proposed changes. Martin, M. Jill Lockwood Dec 1, 1990 4355
Calculating deferred tax assets. Wilson, Arlette C. Apr 1, 1990 1491
Accounting for income taxes. Born, Bernice Drewyor column Feb 1, 1990 697
SFAS 96 - recognition of assets and liabilities. Agami, Abdel M. Jan 1, 1990 1623

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