Tax Accounting and Tax Issues Bibliography G-N

A-F  |  G-N  |  O-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

See The CPA Journal and Journal of Accountancy for many tax related articles not included here.

Tax Accounting and Tax Issues Main Page

Gaa, C. J. 1952. Income taxation of business in 1952: Altered by the Revenue Act of 1951. The Accounting Review (July): 273-283.

Gaa, C. J. 1955. An experiment in staff training: The Advanced Training Center of the Internal Revenue Service. The Accounting Review (January): 28-36.

Gabriel, G. M. 1979. State taxation of the corporate partner. Management Accounting (December): 25-29, 35.

Gaertner, F. B. 2014. CEO after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research 31(4): 1077-1102.

Gaglio, M. 2014. Using life insurance for tax reduction and asset preservation. The CPA Journal (September): 64-66.

Gaither, J. F. 1959. Tax effects of qualifying as a pseudo corporation. N.A.A. Bulletin (March): 79-84. (Related to the Technical Amendments Act of 1958).

Galamgam, C. and C. L. Rosenthal. 2017. Changes to apportionment rules for Connecticut taxpayers. The CPA Journal (July): 70-71.

Galitzer, P. 1944. The intra-family tax saving device. The Accounting Review (October): 430-434.

Gallemore, J. and E. Labro. 2015. The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics (August): 149-167.

Gallemore, J. and J. Martin. 2020. Corporate tax enforcement externalities and the banking sector. Journal of Accounting Research (December): 1117-1159.

Gallemore, J., B. Gipper and E. Maydew. 2019. Banks as tax planning intermediaries. Journal of Accounting Research (March): 169-209.

Gallemore, J., E. L. Maydew and J. R. Thornock. 2014. The reputational costs of tax avoidance. Contemporary Accounting Research 31(4): 1103-1133.

Galletta, P. Z. 2011.Tax benefits for higher education: A planning toolbox for CPAs. The CPA Journal (October): 48-53.

Galletta, P. Z. 2014. Taking credit for your work: A roundup of federal credits available to individuals. The CPA Journal (December): 17-23.

Gamboa, C. and T. Wheeler. 2019. Maximizing the higher education tax credits. Journal of Accountancy (March): 16-23.

Gannon, M. W. and J. J. Donegan. 2005. Off-the-book income and self-control theory: An exploratory study of income tax evasion. Journal of Forensic Accounting 6(1): 163-186.

Gard, R. 2013. Business or hobby? The nine factors. Journal of Accountancy (October): 71.

Gardner, R. L., D. N. Stewart and R. G. Worsham Jr. 2008. Tax Research Techniques. AICPA.

Garnett, K. 2006. Social security: What's the magic age? Journal of Accountancy (July): 28-32.

Garton, S. D. 1974. The value-added tax. Management Accounting (February): 16-18.

Gary, R. F., J. A. Moore, C. A. Sisneros and W. D. Terando. 2016. The impact of tax rate changes on intercorporate investment. Advances in Accounting: Incorporating Advances in International Accounting (34): 55-63.

Gee, M. A. and T. Mano. 2006. Accounting for deferred tax in Japanese banks and the consequences for their international operations. Abacus 42(1): 1-21.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

Geiszler, M. and J. McKinley. 2018. New tax credit for paid family and medical leave. Journal of Accountancy (December): 20-24.

Geller, S. M. 2016. 401(k) plan design trends and insights. The CPA Journal (March): 62-63.

Geller, S. M. 2016. Department of Labor finalizes retirement advice regulation. The CPA Journal (June): 76-79.

Geller, S. M. 2016. Fiduciaries for a small 401(k) plan sued for breaches. The CPA Journal (August): 72-73.

Geller, S. M. 2016. Proper 401(k) plan management to reduce liability and optimize performance. The CPA Journal (April): 70-71.

Geller, S. M. 2016. Understanding the increased liability for 401(k) retirement plan committees. The CPA Journal (May): 68-70.

Geller, S. M. 2016. Understanding the various kinds of 401(k) service fee arrangements. The CPA Journal (July): 76-78.

Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.

Geller, S. M. 2017. ERISA's reasonable fee requirement. The CPA Journal (August): 69-70. (Excessive 401(k) plan fees).

Geller, S. M. 2017. Retaining a fiduciary investment advisor: Employers need up-front information, not belated explanation. The CPA Journal (May): 72-73.

Gensler, D. I. and D. M. Gelman. 2018. Using a qualified retirement plan to take advantage of TCJA provisions: A 'Triple Play' of tax benefits. The CPA Journal (May): 13-14.

Gerstenberg, C. W. 1911. Tax on transfers of stock. Journal of Accountancy (April): 466-469.

Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.

Gervie, M. L. 2012. IRSs "Fresh Start" program expands payment options. Journal of Accountancy (October): 56-59.

Gibbs, G. 1964. Professors' taxable income and deductions. The Accounting Review (October): 1004-1007.

Gibson, R. W. 1984. Episodes in the Australian tax accounting saga. The Accounting Historians Journal 11(2): 77-99.

Gillette, D. B. and S. R. Stinson. 2022. Who gets to play dirty? Using legitimacy theory to examine investor reactions to differing modes of corporate tax minimization. Contemporary Accounting Research 39(4): 2596-2621.

Gilson, C., J. McKinley and M. Geiszler. 2018. Vacation home rentals and the TCJA. Journal of Accountancy (September): 54-55. (Tax Cuts and Jobs Act).

Giuliani, W. J. 1981. Needed: Tax reform to save the U.S. economy. Management Accounting (November): 48-52.

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).

Givens, H. R. 1966. Redefining "taxable" income. Management Accounting (March): 39-40.

Givoly, D. and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review (April): 394-410.

Glaeser, S. A., M. Olbert and A. Werner. 2023. Tax competition and employment. The Accounting Review (September): 267-296.

Gleason, C. A. and L. F. Mills. 2002. Materiality and contingent tax liability reporting. The Accounting Review (April): 317-342.

Gleason, C. A. and L. F. Mills. 2011. Do auditor-provided tax services improve the estimate of tax reserves? Contemporary Accounting Research 28(5): 1484-1509.

Gleason, C. A., L. F. Mills and M. L. Nessa. 2018. Does FIN 48 improve firms' estimates of tax reserves? Contemporary Accounting Research 35(3): 1395-1429.

Glynn, M. and E. Goria. 2012. Proposed revisions: Clarify responsibilities for preparers. Journal of Accountancy (August): 50-53.

Goddard, J. P. 1925. Accounting and the tax problem. Journal of Accountancy (April): 309-316.

Godfrey, H. 2007. S Corporation update. Journal of Accountancy (April): 57-60.

Godfrey, H. and E. Malmgren. 2006. Going forward with reverse mortgages. Journal of Accountancy (July): 35-40.

Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.

Goh, B. W., J. Lee, C. Y. Lim and T. Shevlin. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review (November): 1647-1670.

Goldberg, S. 2009. J. K. Lasser's Inherited IRAs: What the Practitioner Needs to Know. Wiley.

Goldman, D., V. R. Makridis and W. Wu. 2016. WhyteGlov Services: IRC Section 1060 asset acquisition. Journal of Accounting Education (37): 24-37.

Goldman, L. S. 2018. First look at the Tax Cuts and Jobs Act: Impact of 'GILTI' on international taxpayers. The CPA Journal (April): 22-24.

Goldman, N. C. and N. B. Ozel. 2023. Executive compensation, individual-level tax rates, and insider trading profits. Journal of Accounting and Economics (August): 101574.

Goldman, N. C., S. J. Lusch and G. Sadka. 2022. The inherent conflict between progressive tax rates and income inequality: Lessons from Covid-19 restrictions. Accounting and the Public Interest (22): 1-32.

Golen, S. and D. H. Lynch. 2008. The importance of listening skills in tax preparation. The CPA Journal (September): 56-59.

Goncharov, I. and J. Zimmermann. 2006. Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research 5(1): 41-65.

Goncharov, I. and M. Jacob. 2014. Why do countries mandate accrual accounting for tax purposes? Journal of Accounting Research (December): 1127-1163.

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113.

Gonzalez, D. and G. Ganguli. 2014. IRS ruling may open up a new estate-planning tool. The CPA Journal (December): 50-53.

Goodman, L. and J. A. Soled. 2006. Home sweet home: Ascertaining the tax basis of a personal residence. Journal of Accountancy (April): 77-80.

Goodman, L. and J. A. Soled. 2011. Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.

Gordon, E. A. and P. R. Joos. 2004. Unrecognized deferred taxes: Evidence from the U.K. The Accounting Review (January): 97-124.

Gordon, J. P. 2014. Credit shelter trusts remain important to estate plans. The CPA Journal (September): 58-59.

Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.

Gott, S. W. 1977. Can I save taxes by incorporating my practice? Management Accounting (July): 46-52, 56.

Gough, V. G. 1923. "Why should we have a new federal tax law?" Journal of Accountancy (January): 72-73.

Gough., V. G. 1924. Tax legislation. Journal of Accountancy (July): 68-70.

Gould, M. S., T. D. Schultz, and D. H. Sullivan. 2011. A value added tax for America? The CPA Journal (October): 14-23.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Gower, W. B. 1918. Returns of affiliated corporations for excess profits and war profits taxes. Journal of Accountancy (November): 327-332.

Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.

Graat, B. 2019. Like-kind exchanges and personal property. Journal of Accountancy (November): 60-61.

Graat, B. 2020. Like-kind exchanges are now clearer. Journal of Accountancy (October): 46-47.

Gracia, L. and L. Oats. 2012. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society 37(5): 304-321.

Graham, J. R. and L. F. Mills. 2008. Using tax return data to simulate corporate marginal tax rates. Journal of Accounting and Economics (December): 366-388.

Graham, J. R., M. Hanlon, T. Shevlin and N. Shroff. 2014. Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review (May): 991-1023.

Graham, J. R., J. S. Raedy and D. A. Shackelford. 2012. Research in accounting for income taxes. Journal of Accounting and Economics (February-April): 412-434.

Graham, L. and J. C. Bedard. 2015. Internal control deficiencies in tax reporting: A detailed view. Accounting Horizons (December): 917-942.

Graham, W. J. 1959. Income tax allocation. The Accounting Review (January): 14-27.

Gramich, J. D. 1993. LIFO inventory management and the ACE component of the alternative minimum tax. Accounting Horizons (December): 50-57.

Gramlich, J. 1992. Discussion of earnings management and the corporate alternative minimum tax. Journal of Accounting Research (Studies on Accounting and Taxation): 154-160.

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Gramlich, J. D., P. Limpaphayom and S. G. Rhee. 2004. Taxes, keiretsu affiliation, and income shifting. Journal of Accounting and Economics (June): 203-228.

Grant, K. E. 1972. Accounting for deferred income tax debits. Management Accounting (February): 45-47.

Grasso, L. P. and S. E. Kaplan. 1998. An examination of ethical standards for tax issues. Journal of Accounting Education 16(1): 85-100.

Graul, P. R. and K. W. Lemke. 1976. On the economic substance of deferred taxes. Abacus 12(1): 14-31.

Graves, M. 1921. Amendments of New York income-tax law. Journal of Accountancy (March): 173-175.

Greeley, H. D. 1919. Income tax procedure. Journal of Accountancy (May): 395-396.

Greeley, H. D. 1920. Income tax procedure, 1920; Excess profits tax procedure, 1920. Journal of Accountancy (March): 237-238.

Greeley, H. D. 1922. Federal Income-tax laws. Journal of Accountancy (July): 73.

Greeley, H. D. 1922. Income tax procedure. Journal of Accountancy (May): 393-394.

Greeley, H. D. 1923. Income tax procedure. Journal of Accountancy (February): 151-153.

Greeley, H. D. 1924. Income tax procedure. Journal of Accountancy (February): 150-152.

Greeley, H. D. 1924. Methods of teaching estate accounting and taxation. Journal of Accountancy (September): 196-202.

Green, D. H., E. Henry, S. M. Parsons and G. A. Plesko. 2022. Incorporating financial statement information to improve forecasts of corporate taxable income. The Accounting Review (November, Issue 7): 169-192.

Greenball, M. N. 1969. Appraising alternative methods of accounting for accelerated tax depreciation: A relative-accuracy approach. Journal of Accounting Research (Autumn): 262-289.

Greenstein, B. R. and J. Wragge. 2011. The search for undisclosed assets: Using tax returns when investigating divorce settlements. Journal of Forensic & Investigative Accounting 3(1): 1-22.

Greenwald, B. and G. Oberlander. 1975. IRS audits of EDP systems. Management Accounting (April): 13-15.

Greer, H. C. 1945. Treatment of income taxes in corporation income statements. The Accounting Review (January): 96-101.

Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital: 'Initial coin offerings' let companies raise money without ceding control. The Washington Post (December 4): A13. (Note).

Gregory, M. and R Marino. 2013. Tax practice corner. IRS oversight of CPAs who provide valuation services. Journal of Accountancy (December): 66-67.

Griffith, A. S. and K. A. Kinkela. 2014. Statutes of limitations for personal income tax returns. The CPA Journal (January): 44-48.

Grimaldi, J. R. and J. Wong. 2016. Travel restrictions on delinquent taxpayers. The CPA Journal (April): 17.

Grimes, J. A. 1928. The income tax - Depletion and depreciation. The Accounting Review (June): 161-176.

Grindle, H., C. W. Caldwell and C. D. Strobel. 1985. RDLP: A tax shelter that provides benefits for everyone. Management Accounting (July): 44-47. (Research and development limited partnerships).

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Gross, A., J. Hemker, J. Hoelscher and B. Reed. 2017. The role of secondary sources on the taxation of digital currency (Bitcoin) before IRS guidance was issued. Journal of Accounting Education (39): 48-54.

Gross, A. D. and M. S. Schadewald. 2012. Prospects for U.S. corporate tax reform: Deferral clouds the picture. The CPA Journal (January): 40-45.

Gross, A. D., J. Hoelscher, M. Ortegren and W. E. Maas. 2019. Earning real income from Fantasy Sports: Tax opportunities and pitfalls under TCJA. The CPA Journal (May): 58-61.

Gross, A. D., J. L. Hoelscher and B. J. Reed. 2014. Tax practice corner. Journal of Accountancy (June): 62-63.

Growe, G. A. and P. G. Kaplan. 1985. Surviving the IRS tax accrual decision. Management Accounting (February): 42-45.

Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45.

Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review (January): 230-243.

Guenther, D. A. 1994. The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions. Journal of Accounting and Economics (November): 379-393.

Guenther, D. A. and R. Sansing. 2006. Fundamentals of shareholder tax capitalization. Journal of Accounting and Economics (December): 371-383.

Guenther, D. A. and R. Sansing. 2010. The effect of tax-exempt investors and risk on stock ownership and expected returns. The Accounting Review (May): 849-875.

Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12.

Guenther, D. A. and R. C. Sansing. 2004. The valuation relevance of reversing deferred tax liabilities. The Accounting Review (April): 437-451.

Guenther, D. A. and R. C. Sansing. 2023. Implicit tax, tax incidence, and pretax returns. The Accounting Review (March): 202-214.

Guenther, D. A., E. L. Maydew and S. E. Nutter. 1997. Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics (November): 225-248.

Guenther, D. A., K. Njoroge and B. M. Williams. 2020. Allocation of internal cash flow when firms pay less tax. The Accounting Review (September): 185-210.

Guenther, D. A., K. Peterson, J. Searcy and B. M. Williams. 2023. How useful are tax disclosures in predicting effective tax rates? A machine learning approach. The Accounting Review (September): 297-322.

Guenther, D. A., R. J. Wilson and K. Wu. 2019. Tax uncertainty and incremental tax avoidance. The Accounting Review (March): 229-247.

Guenther, D. A., S. R. Matsunaga and B. M. Williams. 2017. Is tax avoidance related to firm risk? The Accounting Review (January): 115-136.

Guilfoyle, K. 2015. Navigating the tax aspects of overseas employees: How CPAs can help. The CPA Journal (February): 58-59.

Gujarathi, M. R. 2007. GlaxoSmithKline Plc.: International transfer pricing and taxation. Issues in Accounting Education (November): 749-759.

Gujarathi, M. R. and D. R. Comerford. 2017. Acquisition of Hutchison Essar (India) by Vodafone (U.K.): A case in international taxation of indirect transfer of shares. Issues in Accounting Education (May): 83-93.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Gulden, D. J. and C. J. Stokes. 1954. Simultaneous calculation of federal and state income taxes, a suggested method. The Accounting Review (July): 501-502.

Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511.

Gupta, S. and L. F. Mills. 2002. Corporate multistate tax planning: Benefits of multiple jurisdictions. Journal of Accounting and Economics (February): 117-139.

Gupta, S., R. C. Laux and D. P. Lynch. 2016. Do firms use tax reserves to meet analysts' forecasts? Evidence from pre- and post-FIN 48 periods. Contemporary Accounting Research 33(3): 1044-1074.

Gust, B. 1987. The impact of the tax reform act of 1986 on cost accounting. Journal of Cost Management (Summer): 52-55.

Hadeed, F. 1952. Property and sales records for nonfederal taxes. N.A.C.A. Bulletin (March): 813-817.

Hageman, A. M. and d. B. Schmitt. 2014. Institutional and political antecedents of interjurisdictional tax harmonization: Lessons from three states. Accounting and the Public Interest (14): 1-33.

Hageman, A. M., V. Arnold and S. G. Sutton. 2009. Starving the beast: Using tax policy and governmental budgeting to drive social policy. Accounting and the Public Interest (9): 10-38.

Hagy, J. 2019. Optimizing residential real estate deductions. Journal of Accountancy (April/May): 56-57.

Hahn, T. and T. King. 2021. When I grow up ... Understanding the motivations that individuals have for pursuing a career in tax. Issues in Accounting Education (August): 1-21.

Hall, C. M. and S. J. Lusch. 2018. Strategic cost shift and state tax minimization. Journal of Management Accounting Research 30(1): 55-72.

Hall, J. 1972. Representation without taxation. Management Accounting (March): 36-38, 41. (Tax advantages for ship owners).

Halperin, R. 1978. Misleading tax figures - A problem for accountants: A comment. The Accounting Review (April): 517-519.

Halperin, R. 1979. The effects of LIFO inventory costing on resource allocation: A public policy perspective. The Accounting Review (January): 58-71.

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706.

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80.

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157.

Halpern, J. 2018. Taxes: When equipment repairs are ordinary and necessary: New regulations provide some help in determining whether equipment repairs and improvements should be capitalized or expensed. Strategic Finance (January): 18, 20.

Hamel, C. D. 1924. The Board of Tax Appeals. Journal of Accountancy (November): 327-336.

Hamill, J. R. 2014. Strategies to minimize self-employment tax on service partner retirement payments. The CPA Journal (July): 66-69.

Hamilton, A. and W. M. VanDeburgh. 2012. Tax implications of U.S. budgetary pressures: Uncertainty over the tax code and the impetus for reform. The CPA Journal (April): 43-49.

Hamilton, B. A. 2021. Technology workbook: New capitalization rules for cloud-based software. Strategic Finance (November): 62-63.

Hamilton, R. and J. Stekelberg. 2017. The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems (Summer): 83-106.

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Hammel, S. W. and S. B. Murolo. 2016. IP Pins: Fraud protection places duties on preparers. Journal of Accountancy (May): 64-65.

Hammer, S. 2022. Tax-advantaged strategies for inflation-protected investing. The CPA Journal (May/June): 52-56.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

Hanke, S. A., T. D. Englebrecht, H. Di and T. Bisping. 2012. A two-state analysis of estate taxes and charitable bequests from the most generous decedents. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 38-48.

Hanlon, M. 2021. The possible weakening of financial accounting tax reforms. The Accounting Review (September): 389-401.

Hanlon, M. and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics (December): 127-178.

Hanlon, M. and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons (March): 1-16.

Hanlon, M., E. L. Maydew and D. Saavedra. 2017. The taxman cometh: Does tax uncertainty affect corporate cash holdings? Review of Accounting Studies 22(3): 1198-1228.

Hanlon, M., E. L. Maydew and T. Shevlin. 2008. An unintended consequence of book-tax conformity: A loss of earnings informativeness. Journal of Accounting and Economics (December): 294-311.

Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153.

Hanlon, M., R. S. Verdi and B. P. Yost. 2021. CEO tax effects on acquisition structure and value. The Accounting Review (March): 333-363.

Hanno, D. M. and G. R. Violette. 1996. An analysis of moral and social influences on taxpayer behavior. Behavioral Research In Accounting (8 Supplement): 57-75.

Harden, J. W. and D. Upton. 2019. Deducting business meals. Strategic Finance (May): 19-20.

Harden, J. W. and D. R. Upton. 2021. Taxpayer relief from new operating loss changes. Strategic Finance (October): 15-16.

Harden, J. W. and D. R. Upton. 2022. Taxes: Reporting cryptocurrency transactions. Strategic Finance (April): 17-18.

Harden, J. W. and D. R. Upton. 2022. Taxes: Retroactive changes to the employee retention credit. Strategic Finance (March): 17-18.

Harden, J. W. and D. R. Upton. 2023. Partnership taxation. Strategic Finance (May): 15-16.

Hardy, J. W. 1983. How ERTA and TEFRA affect capital budgeting decisions. Management Accounting (May): 20-23.

Hargadon, J., I. Safdar, S. Wendling and E. Whang. 2022. Tax advice for clients who day-trade stocks. Journal of Accountancy (June): 1-6.

Harper, A. M. and E. Breathitt. 2015. The current state of same-sex marriage. The CPA Journal (January): 48-55.

Harris, D. G. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research (Studies on International Accounting): 111-140.

Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018.

Harris, E. E. and D. G. Neely. 2016. Multiple information signals in the market for charitable donations. Contemporary Accounting Research 33(3): 989-1012.

Harris, J. and W. O'Brien. 2018. U.S. worldwide taxation and domestic mergers and acquisitions. Journal of Accounting and Economics (November-December): 419-438.

Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.

Harris, P. V. 1969. A review of investment credit and recapture. Management Accounting (February): 49-52.

Harris, T. S. and D. Kemsley. 1999. Dividend taxation in firm valuation: New evidence. Journal of Accounting Research (Autumn): 275-291.

Harrison, R. E. 2010. Turning business losses into tax refunds. Journal of Accountancy (July): 46-49.

Hart, D. and R. Slater. 2019. Homeownership after the Tax Cuts and Jobs Act: Making the most of the mortgage interest deduction. The CPA Journal (January): 10-12.

Hart, D. L. 2022. Like-kind exchanges of real property: New limits are considered for Sec. 1031. Journal of Accountancy (January): 30-36.

Hart, D. L., R. Slater and C. B. Kavan. 2018. Considering the tax benefits of medical tourism: Additional savings for taxpayers seeking care abroad. The CPA Journal (March): 48-52.

Hartsock, W. D. 2014. Tax practice corner. Journal of Accountancy (November): 74.

Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.

Harvey, L. S. 2012. Major new duties for 401(k) plan sponsors and vendors: Expanded regulations under ERISA. The CPA Journal (February): 58-59.

Harwood, D. S. Jr. 1961. Yet more on tax allocation. The Accounting Review (October): 619-625.

Hasan, I., C. Hoi, Q. Wu and H. Zhang. 2017. Does social capital matter in corporate decisions? Evidence from corporate tax avoidance. Journal of Accounting Research (June): 629-668.

Hasan, M. M., A. Habib and N. Alam. 2021. Asset redeployability and corporate tax avoidance. Abacus 57(2): 183-219.

Haskins, M. E. and P. J. Simko. 2011. What a corporate tax cut might mean: New research explores the impact of a potential tax-rate reduction on key financial measures. CFO (November): 35-39.

Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276.

Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183.

Hatfield, R. C., S. B. Jackson and J. K. Schafer. 2008. An investigation of the relation between tax professionals, tax refunds, and fees. Behavioral Research In Accounting 20(2): 19-35.

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Hopkins, J. M. and M. C. Nielsen. 2019. Broadened definition of Sec. 152 dependents: More people qualify for the child tax credit or for surviving spouse status. Journal of Accountancy (July): 44-48, 50.

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Hopson, J. F. 2012. 2012 year-end gift planning: Techniques available to taxpayers and potential IRS problems. The CPA Journal (December): 59-61.

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Howard, B. 2016. Tax matters: Law firm is held liable for accuracy-related penalties. Journal of Accountancy (June): 78-79.

Howard, B. 2017. Deductions disallowed for operator of Larry Bird's former house as a B&B. Journal of Accountancy (August): 68-69.

Howard, B. 2021. Compulsive gambler's losses are substantiated using Cohan rule. Journal of Accountancy (June): 28-29.

Howard, M. 2017. Carl Menconi Case Competition: Trouble with transfer pricing. An accounting manager encounters some corporate tax planning decisions that open up ethical questions. Strategic Finance (July): 48-53.

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Hunt, N. C. and G. S. Iyer. 2018. The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software. Advances in Accounting: Incorporating Advances in International Accounting (41): 1-6.

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Iavarone, A. J. 2014. New York State property tax assessments and the homestead option. The CPA Journal (April): 56-61.

Ibbotson, S. and R. Icenogle. 2017. More R&D tax help. Journal of Accountancy (May): 70-71.

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Iyer, G. S. 2023. Discussion of the impact of online tax community advice on individual taxpayer decision-making. Advances in Accounting (63): 100699.

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Jackson, G. S. 2010. Lessons for tax planners. The CPA Journal (August): 52-55.

Jackson, J. B. 1976. Do tax shelters really reduce taxes? Management Accounting (May): 43-45.

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Jaeger, M. 2016. Five to-dos for the start of tax season. The CPA Journal (January): 11.

Jayson, S. 1985. Tax reform and its impact. Management Accounting (March): 20-28, 62.

Jayson, S. 1993. OBRA '93: The good & bad for corporate taxpayers. Management Accounting (December): 19-20. (Omnibus Revenue Reconciliation Act).

Jayson, S. 1994. Edgar update: No more fear of filing. Management Accounting (March): 24-26.

Jemiolo, S. V. 2020. Sec 6662(a) penalties require written supervisor approval. Journal of Accountancy (April): 42-43, 45.

Jemiolo, S. V. 2021. Deduction denied for home donated as salvage. Journal of Accountancy (April/May): 40-41.

Jemiolo, S. V. 2021. Whistleblower award denied. Journal of Accountancy (December): 46-47.

Jemiolo, S. V. and I. Redpath. 2022. Eleventh Circuit: Judicial extinguishment proceeds formula invalid. Journal of Accountancy (May): 1-2.

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Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813.

Jeter, D. C. and P. K. Chaney. 1988. A financial statement analysis approach to deferred taxes. Accounting Horizons (December): 41-49.

Jimenez, P. and G. S. Iyer. 2016. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting: Incorporating Advances in International Accounting (34): 17-26.

Jimenez-Angueira, C. E. 2018. The effect of interplay between corporate governance and external monitoring regimes on firms' tax avoidance. Advances in Accounting: Incorporating Advances in International Accounting (41): 7-24.

Jin, L. and S. P. Kothari. 2008. Effect of personal taxes on managers’ decisions to sell their stock. Journal of Accounting and Economics (September): 23-46.

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Johnson, D. M. 2014. Tax practice corner. Journal of Accountancy (January): 54-55.

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746.

Johnson, N. B. 2010. Residual income compensation plans and deferred taxes. Journal of Management Accounting Research (22): 103-114.

Johnson, R. D. and J. J. Beren. 1973. Commodity straddle: A viable tax-shelter. Management Accounting (November): 35-37, 44.

Jones, C. R. and Y. A. Sejati. 2016. Sales and use tax. The CPA Journal (November): 54-55.

Jones, C. R. and Y. A. Sejati. 2018. Sales tax holidays: Not always pain free. The CPA Journal (October): 10-12.

Jones, J. R. 2021. Cattle farm with no cattle denied farming losses. Journal of Accountancy (June): 29-30.

Jones, K. and R. Whitehead, Jr. 2011. The IRS and the 'responsible person' for paying employment taxes: A case study. The CPA Journal (November): 50-51.

Jones, K. T. and R. Hamm. 2020. Look before you leap into a 529 plan. Journal of Accountancy (June): 46-48, 50-54.

Jones, L. C. and H. Carter. 2018. Will the U.S. Supreme Court overturn Quill? The Court's ruling in the case of South Dakota v. Wayfair, Inc. could change how states apply sales taxes to online retail activity. Strategic Finance (April): 16-18.

Jones, L. C., J. Johnson and S. C. Anderson. 2008. Master limited partnerships: Tax and investment issues. The CPA Journal (December): 48-53.

Jones, L. C., T. Meyer and C. A. Obana. 2018. Sales tax for e-commerce still in limbo. Strategic Finance (September): 18, 20.

Jordan, C. E. 2016. FASB's new standard for classifying deferred taxes. The CPA Journal (July): 22-23.

Jose, M. L. and C. K. Moore. 1998. The development of taxation in the Bible: Improvements in counting, measurement, and computation in the ancient middle east. The Accounting Historians Journal 25(2): 63-80.

Joseffer, A. A. 2011. Tax advantages for sales-based royalties. The CPA Journal (September): 32-34.

Josephson, W. and B. Josepson. 2009. Tax issues raised by Madoff-related charity investment scandals. The CPA Journal (May): 6-13.

Joshi, P. 2020. Does private country-by-country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13. Journal of Accounting Research (May): 333-381.

Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.

Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.

Journal of Accountancy. 1920. Income-tax department. Journal of Accountancy (April): 303; (May): 367-385.

Journal of Accountancy. 1920. Incorporated Accountants' Year-Book for 1920. Journal of Accountancy (December): 477.

Journal of Accountancy. 1920. Treasury rulings. Journal of Accountancy (March): 215-222; (April): 304-305.

Journal of Accountancy. 1923. Treasury rulings. Journal of Accountancy (February): 130-136.

Journal of Accountancy. 1924. "Income taxation". Journal of Accountancy (January): 70-72.

Journal of Accountancy. 1925. Dominion Income-tax Relief. Journal of Accountancy (July): 75.

Journal of Accountancy. 2005. Tax implications of renting your home. Journal of Accountancy (June): 88.

Journal of Accountancy. 2011. IRS issues guidance on fingerprinting, other registered tax return preparer details. Journal of Accountancy (December): 56-57.

Journal of Accountancy. 2012. More-generous innocent spouse rules proposed. Journal of Accountancy (April): 59-61.

Journal of Accountancy. 2012. Tax matters. Journal of Accountancy (December): 57-61.

Journal of Accountancy. 2013. A conversation about tax reform. Journal of Accountancy (May): 51-54.

Journal of Accountancy. 2013. Office 2013: Rent or buy? Journal of Accountancy (April): 37-39.

Journal of Accountancy. 2013. Proposed regs would govern employment tax liability of third-party agents. Journal of Accountancy (April): 78-80.

Journal of Accountancy. 2013. Tax matters: Economic substance doctrine. Journal of Accountancy (May): 66-72.

Journal of Accountancy. 2014. Alternative minimum tax assessed. Journal of Accountancy (August): 73.

Journal of Accountancy. 2014. Estate tax planning and pitfalls for foreign investors. Journal of Accountancy (July): 77-78.

Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.

Journal of Accountancy. 2014. Getting clients ready for tax season - and the years ahead. Journal of Accountancy (October): 45-46.

Journal of Accountancy. 2014. Self-filed electronic returns rising by double the rate for tax professionals. Journal of Accountancy (August): 78.

Journal of Accountancy. 2014. State individual income tax collections: Rates of increase, 2012-2013. Journal of Accountancy (November): 78.

Journal of Accountancy. 2016. Automatic method changes updated; TIGTA: Improper hobby losses often overlooked; Treasury cracks IRS impersonation phone scams. Journal of Accountancy (August): 73.

Journal of Accountancy. 2016. Business tax quick guide-tax year 2016. Journal of Accountancy (December): A1-A2.

Journal of Accountancy. 2016. How to stop expense reimbursement fraud. Journal of Accountancy (November): 24-25.

Journal of Accountancy. 2016. IRS designates private contractors to collect tax debts; IRS will not follow Giant Eagle's recognition of unredeemed retail discounts. Journal of Accountancy (December): 73.

Journal of Accountancy. 2016. IRS note general principles of crowdfunding income; Tax Court allows D.C. snow day extension for petition filing; Wellness rewards and premiums not excludable from employees' income. Journal of Accountancy (September): 82.

Journal of Accountancy. 2016. Official releases. Journal of Accountancy (October): 106-107.

Journal of Accountancy. 2016. Per-diem rates issued for 2016-2017 travel; Special rule for QTIP elections is modified for spousal portability. Journal of Accountancy (December): 71.

Journal of Accountancy. 2016. Sec. 83(b) election statement is no longer required with return. Journal of Accountancy (October): 70.

Journal of Accountancy. 2016. Year-end tax planning and what's new for 2016. Journal of Accountancy (October): 75, 77, 79, 81, 83, 85, 87, 89.

Journal of Accountancy. 2017. Filing season quick guide-tax year 2016. Journal of Accountancy (January): S1-S2.

Journal of Accountancy. 2017. Get your clients ready for tax season. Journal of Accountancy (October): 49, 51, 53, 55.

Journal of Accountancy. 2017. IRS proposes allowing partial SSNs on W-2s. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. IRS to again rule on general tax consequences of tax-free transactions. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. LB&I taxpayers can base4 R&D credit expenses on financial statements. Journal of Accountancy (December): 67.

Journal of Accountancy. 2017. Line items: Automatic accounting method change procedures updated; Private debt collection is said to be underway; Residents of 3 more countries now subject to U.S. interest reporting. Journal of Accountancy (July): 69.

Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.

Journal of Accountancy. 2017. Line items: Country-by-country reporting resources now available; IRS pilots appeals web-based videoconferencing;  Nonacquiescence on earned income tax credit decision. Journal of Accountancy (October): 61.

Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.

Journal of Accountancy. 2017. Line items: Eligibility rule waiver extended for tangible property regs. automatic method changes; FBARs get automatic extensions; Standard mileage rates for 2017. Journal of Accountancy (March): 63.

Journal of Accountancy. 2017. Line items: Estates may rely on transcript for closing confirmation; IRS adds former school to student loan discharge exception; IRS issues new maximum values for employer-provided vehicles. Journal of Accountancy (April): 63.

Journal of Accountancy. 2017. Line items: HSA limits increase slightly; IRS announces first batch of CPEOs; Letter ruling and closing agreement fees now payable online; Leveraged spinoffs removed from IRS no-ruling list. Journal of Accountancy (August): 67.

Journal of Accountancy. 2017. Line items: IRS online taxpayer accounts expand capabilities; Supreme Court rules church-affiliated organizations' plans are exempt from ERISA; TIGTA finds improved ID theft casework. Journal of Accountancy (September): 65-67.

Journal of Accountancy. 2017. Line items: Treasury shutters myRA retirement savings program. Journal of Accountancy (October): 63.

Journal of Accountancy. 2017. Sponsored report. Journal of Accountancy (September): 53, 55, 57. (IRS Certified Professional Employer Organizations).

Journal of Accountancy. 2017. Nellen named Tax Executive Committee chair. Journal of Accountancy (January): 84.

Journal of Accountancy. 2017. Official releases. Journal of Accountancy (August): 80-83.

Journal of Accounting Research. 1966. Erratum: Some reflections on the investment credit experience. Journal of Accounting Research (Autumn): 1.

Journal of Accountancy. 2018. Get your clients ready for tax season. Journal of Accountancy (October): 59, 61, 63-65.

Journal of Accountancy. 2018. Line items: 2018 standard mileage rates. Journal of Accountancy (March): 69.

Journal of Accountancy. 2018. Line items: AICPA recommends TCJA fixes; Excise taxes on 'Cadillac' health plans and medical devices again delayed. Journal of Accountancy (May): 67.

Journal of Accountancy. 2018. Line items: Deemed personal exemption amount introduced; Guidance on automotive method changes for TCJA small business relief; Rules issued for elementary and secondary school 529 plan distributions. Journal of Accountancy (November): 64.

Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.

Journal of Accountancy. 2018. Line items: Guidelines issued for advising private foundations on grants; LB&I produces examiner's overview of check-the-box rules; LB&I rolls out a second batch of compliance campaigns. Journal of Accountancy (February): 65.

Journal of Accountancy. 2018. Line items: HSA family coverage limit restored; Life settlement reporting delayed; Payroll tax credit for small business research activities clarified. Journal of Accountancy (July): 67.

Journal of Accountancy. 2018. Line items: 'Postcard' Form 1040 debuts - with sheaf of schedules; Disguised-sale temporary regs. withdrawn. Journal of Accountancy (September): 61.

Journal of Accountancy. 2018. Line items: IRS does not acquiesce to real estate professional holding; IRS issues procedure granting automatic approval for certain defined benefit plan funding method changes; California wildfire victims have a tax extension. Journal of Accountancy (January): 65.

Journal of Accountancy. 2018. Line items: IRS modifies individual mandate affordability exemption where no bronze plan is available. Journal of Accountancy (March): 69.

Journal of Accountancy. 2018. Line items: IRS to shut down OVDP; Longer carried interest holding period includes S corporations. Journal of Accountancy (June): 61.

Journal of Accountancy. 2018. Line items: New FASB and IFRS standards get method change procedure; Rev. Proc. 2018-25 updates passenger auto depreciation, lessee income inclusion for TCJA; Select Check is now tax exempt organization search. Journal of Accountancy (August): 67.

Journal of Accountancy. 2018. Line items: Preparer due-diligence regs. to be updated for TCJA; Trust and estate administration expenses still deductible under the TCJA. Journal of Accountancy (October): 55.

Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.

Journal of Accountancy. 2018. Refund delay allowed only partial verification of credit eligibility. Journal of Accountancy (May): 67.

Journal of Accountancy. 2018. Spotting fraud victims. Journal of Accountancy (September): 22.

Journal of Accountancy. 2018. The AICPA and the ongoing tax reform process. Journal of Accountancy (March): 48-52.

Journal of Accountancy. 2019. Credit for GM electric cars phasing out; IRS expands relief from underpayment penalty; IRS extends private letter ruling pilot program. Journal of Accountancy (June): 55.

Journal of Accountancy. 2019. EIN applicants now limited to holders of SSNs and ITINs; More prop. regs. issued on opportunity zone funds; Pro sports trades get safe harbor. Journal of Accountancy (July): 61.

Journal of Accountancy. 2019. HSA contribution limits for 2020; LB&I launches data analytics compliance program; Vehicle depreciation limits for 2019. Journal of Accountancy (August): 61.

Journal of Accountancy. 2019. IP PIN voluntary program expands; New QBI deduction form to debut; Tax debts may stymie international travel, IRS warns. Journal of Accountancy (April/May): 61.

Journal of Accountancy. 2019. IRS announces 2019 retirement plan limits. Journal of Accountancy (February): 55.

Journal of Accountancy. 2019. IRS clarifies nondeductibility, UBTI inclusion of qualified parking benefit; Standard mileage rates for 2019; Tesla reaches credit phaseout sales threshold. Journal of Accountancy (March): 57.

Journal of Accountancy. 2019. IRS offers expatriate tax relief; Travel per-diem rates updated; Voluntary compliance shrinks slightly. Journal of Accountancy (December): 69.

Journal of Accountancy. 2019. IRS writes taxpayers with virtual currency transactions; Nonemployee compensation gets its own Form 1099; Olson offers winding 'Taxpayer Roadmap'. Journal of Accountancy (October): 67.

Journal of Accountancy. 2019. Lewis recognized for tax division contributions. Journal of Accountancy (March): 77.

Journal of Accountancy. 2019. Nondiscrimination rules relief extended; Prop. regs. update valuation limit for employee use of vehicle; Rules proposed for classifying cloud and digital content transactions. Journal of Accountancy (November): 65.

Journal of Accountancy. 2019. OASDI wage base increases. Journal of Accountancy (February): 55. (Social Security Administration's maximum amount subject of old age, survivors, and disability insurance is $132,900 for 2019. The rate is 6.2% or 12.4% for self-employed individuals).

Journal of Accountancy. 2019. Personal exemption claims are deemed for health car provisions. Suspension of moving expense reimbursement exclusion is clarified. Journal of Accountancy (January): 63.

Journal of Accountancy. 2019. Proposed rules issued for qualified opportunity funds. Journal of Accountancy (February): 55.

Journal of Accountancy. 2019. Schreiber receives profession's highest honor in taxation. Journal of Accountancy (March): 76.

Journal of Accountancy. 2019. Tax law changes add complexity to year-end planning. Journal of Accountancy (October): 51, 53, 55, 57.

Journal of Accountancy. 2021. Bank deposit could escape tax levy by hours; COBRA premium assistance credit clarified; IRS does not acquiesce to Sixth Circuit's holding on split-dollar regs. Journal of Accountancy (September): 54.

Journal of Accountancy. 2021. Certain pre-TCJA cryptoasset trades are not like-kind; Form 1040 virtual currency query revised for 2021; IRS addresses ARPA pension aid rules. Journal of Accountancy (October): 43.

Journal of Accountancy. 2021. Line items: Automatic accounting method change procedures updated; Partnership withholding regulations postponed; Tax Court surge causing erroneous taxpayer assessments. Journal of Accountancy (November): 53.

Journal of Accountancy. 2021. Line items: CCA: Daily fantasy sports transactions are wagers; Second round of microcaptive settlements offered; SSA sets wage base, other amounts for 2021. Journal of Accountancy (January): 49.

Journal of Accountancy. 2021. Line items: Covid-19 sick and family leave credits may be claimed for vaccination paid time off; IRS extends e-signature authorization for 6 months; Receipt of bitcoin cash as a result of a hard fork is gross income to taxpayer. Journal of Accountancy (July): 54.

Journal of Accountancy. 2021. Line items: FBARs to include virtual currency; IRS proposes fee for estate closing letters; Schoolteacher expense deduction items include PPE. Journal of Accountancy (April/May): 41.

Journal of Accountancy. 2021. Line items: Final regs. cover misdirected refunds; IRS advises on repayments of deferred employer Social Security taxes; PPE is deductible as a medical expense. Journal of Accountancy (June): 31.

Journal of Accountancy. 2021. Line items: Hold the salt; IRS masks business transcripts; More taxpayer relief in collections, penalties. Journal of Accountancy (February): 49.

Journal of Accountancy. 2021. Line items: New per diem travel rates; Private tax debt collection contracts awarded; Regs, authorize collection of excess sick and family leave credits. Journal of Accountancy (December): 50.

Journal of Accountancy. 2021. Line items: 'Tax insurance' premiums are nondeductible; Employer van pools get Covid-19 relief; IP PIN opt-in goes nationwide. Journal of Accountancy (March): 52.

Journal of Forensic & Investigative Accounting. 2021. Book review: Crumbley, L., et al. 2021. The Ultimate Rip-Off: A Taxing Tale. Carolina Academic Press.  Journal of Forensic & Investigative Accounting 13(3): Not numbered.

Joy, D., S. C. Del Vecchio and J. L. Klimek. 2009. State sales tax and manufacturing plant location. The CPA Journal (December): 40-49.

Joy, D., S. C. Del Vecchio, B. D. Clinton and J. C. Young. 2003. Timing is everything. Strategic Finance (December): 25-29. (Tax benefits when disposing of capital assets).

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. Lobo. 2018. Societal trust and corporate tax avoidance. Review of Accounting Studies 23(4): 1588-1628.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61.

Kang, Y., O. Z. Li and Y. Lin. 2021. Tax incidence in loan pricing. Journal of Accounting and Economics (August): 101418.

Kao, W. and C. Liao. 2021. Tax avoidance and tax disclosures in corporate social responsibility reports in the United Kingdom. Journal of International Accounting Research 20(3): 59-80.

Kara, M. C., M. A. Mayberry and S. G. Rane. 2023. Equity incentives and conforming tax avoidance. Contemporary Accounting Research 40(3): 1909-1936.

Journal of Accountancy. 2022. Ask the Expert: The rise of contactless tax services. Journal of Accountancy (November): 1.

Journal of Accountancy. 2022. IRS to fast-track 10,000 hirings to address backlog, National taxpayer advocate to CPAs: Tell us where the challenges are, Proposed regulations update RMDs for SECURE Act change, IRS offers alternative to facial recognition. Journal of Accountancy (May): 1.

Journal of Accountancy. 2022. More Schedule K-2 and K-3 FAQs posted, SALT cap challenge is denied Supreme Court review, Supreme Court holds Tax Court not bound by petition filing deadline, IRS funding, technology assessed in House hearing, Treasury equity action plan reports progress. Journal of Accountancy (June): 1.

Journal of Accountancy. 2022. 'Quick' carryback tax refunds took nearly double the 90-day deadline, IRS backs away from facial recognition, IRS identifies paused taxpayer notices, IRS offers further K-2/K-3 relief, Tax pros share IRS service challenge stories, solutions. Journal of Accountancy (April): 31.

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Karayan, J. E. and C. W. Swenson. 2002. Strategic Corporate Tax Planning. John Wiley & Sons.

Karl, P. A. III. 2009. 20 questions about tax resources on the internet. The CPA Journal (October): 70-72.

Karl, P. A. III. 2012. 20 questions about tax resources on the internet. The CPA Journal (December): 70-72.

Karl, P. A. III. 2017. Twenty questions about tax resources on the internet. The CPA Journal (June): 18-20.

Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.

Karnis, D. 2010. Maximizing the section 199 deduction. Journal of Accountancy (September):44-48.

Karnis, D. 2010. Navigating the R&D tax credit. Journal of Accountancy (March): 50-56.

Karnis, D. 2019. Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit form a 37.5% deduction. Journal of Accountancy (February): 42-46.

Katz, D. M. 2011. Give-and-take on R&D. CFO (October): 23-26 . (R&D tax credit).

Katz, D. M. 2011. State insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways. CFO (April): 33-38.

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Katz, N. D. and R. Katz. 2011. What planners need to know about portability: Strategies to minimize estate taxation in an uncertain landscape. The CPA Journal (December): 50-53.

Kay, B. D. 2014. Tax practice corner. Journal of Accountancy (August): 70-71.

Kay, S. and C. Cordonnier. 2019. Bonus depreciation now available for used property. Journal of Accountancy (February): 48.

Kays, A. 2022. Voluntary disclosure responses to mandated disclosure: Evidence from Australian corporate tax transparency. The Accounting Review (July): 317-344.

Ke, B. 2001. Taxes as a determinant of managerial compensation in privately held insurance companies. The Accounting Review (October): 655-674.

Ke, B., K. R. Petroni and D. A. Shackelford. 2000. The impact of state taxes on self-insurance. Journal of Accounting and Economics (August): 99-122.

Keating, A. S. and J. L. Zimmerman. 1999. Depreciation-policy changes: Tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics 28(3)(December): 359-389.

Kebodeaux, K. 2013. CPAs and the Trust Fund Recovery Penalty. Journal of Accountancy (August): 58-59.

Kebodeaux, K. 2017. Tax Court approves surgeon's reclassification of interest in surgical center as passive. Journal of Accountancy (May): 76, 79.

Kebodeaux, K. 2018. IRA distribution to pay spousal support is taxable. Journal of Accountancy (June): 61-62.

Keebler, R. S. 2010. The Rebirth of Roth: A CPA's Ultimate Guide for Client Care. AICPA.

Keebler, R. S. 2014. Creating the net investment income tax regulations: A conversation with David Kirk. Journal of Accountancy (July): 34-36, 38.

Keith, E. G. 1943. Excess-profits taxation and profit limitation. The Accounting Review (April): 103-110.

Keller, J. A. 1965. Avoiding the accumulated earnings tax. N.A.A. Bulletin (June): 55-60.

Keller, T. F. 1965. The investment tax credit and the annual tax charge. The Accounting Review (January): 184-189.

Kelley, C. L. and C. K. Eller. 2018. Understanding the community-supported business model: A primer for tax professionals. The CPA Journal (April): 46-53.

Kelly, C. L. and F. D. Roberts. 2012. Ban on political activities: An election-year warning for charities. Journal of Accountancy (September): 44-48.

Kelley, M. and M. Gershon. 2020. Investing in qualified opportunity funds with irrevocable grantor trusts: A powerful combination to reduce taxes. The CPA Journal (January): 55-59.

Kelly, R. R. 1967. Sales and use taxation in interstate commerce. Management Accounting (March): 29-35.

Kelly, R. R. 1969. Growing role of corporate tax administration. Management Accounting (March): 47-50.

Kelley, T. J., D. L. Koontz and J. M. Kadet. 2016. Profit shifting: Effectively connected income and financial statement risks. Multinational corporations could be subject to high levels of tax on effectively connected income. Journal of Accountancy (February): 48-52, 54-55. (Link to the online version).

Kemsley, D. 1998. The effect of taxes on production location. Journal of Accounting Research (Autumn): 321-341.

Kenchington, D. G. 2019. Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks? Review of Accounting Studies 24(2): 593-628.

Kenchington, D. G., T. D. Shohfi, J. D. Smith and R. M. White. 2022. Do sin tax hikes spur cheating in interpersonal exchange? Accounting, Organizations and Society (96): 101281. (Cigarette taxes).

Kennedy, C. and L. Weld. 2016. Not-for-profit organizations and UBTI. Strategic Finance (April): 15-16. (Unrelated business taxable income).

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kern, B. B. 2000. The role of depreciation and the investment tax credit in tax policy and their influence on financial reporting during the 20th century. The Accounting Historians Journal 27(2): 145-164.

Kern, B. B. 2012. The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures. Journal of Accounting Education 30(1): 35-57.

Kerr, J. N. 2019. The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise. Journal of Accounting and Economics (April-May): 297-305.

Kerr, J. N. 2019. Transparency, information shocks, and tax avoidance. Contemporary Accounting Research 36(2): 1146-1183.

Kerrigan, H. D. 1936. Taxability of stock dividends under federal and state laws. The Accounting Review (December): 373-387.

Kersnar, J. 2010. Is a trade war at hand? Recent moves on Capital Hill may force CFOs to carefully consider what will help them versus hurt them. CFO (November): 31-33 . (Most of the attention is on China).

Kess, S. 2018. Deep dive on the Tax Cuts and Jobs Act: QBI deduction issues for professionals. The CPA Journal (October): 6-7.

Kess, S. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on businesses. The CPA Journal (February): 6-8.

Kess, S. 2018. First look at the tax cuts and Jobs Act of 2017: Impact on individuals. The CPA Journal (January): 10-11.

Kess, S. 2018. First looks at the Tax Cuts and Jobs Act: Questions and answers on the qualified business income deduction. The CPA Journal (March): 10-11.

Kess, S. 2019. Tax-efficient investing. The CPA Journal (May): 18-21.

Kess, S. 2020. COVID-19 and charitable contributions by individuals and businesses. The CPA Journal (June): 10-11.

Kess, S. 2020. First look at the CARES Act's provisions for tax relief. The CPA Journal (April): 8-9.

Kess, S. 2020. Tax updates related to the coronavirus. The CPA Journal (April): 6-7.

Kess, S. 2020. The Further Consolidated Appropriations Act's tax changes. The CPA Journal (January): 6-7.

Kess, S. 2021. Year-end tax planning for individuals and businesses. The CPA Journal (October/November): 9-11.

Kess, S. 2022. Tax changes in the Inflation Reduction Act of 2022. The CPA Journal (November/December): 6-7. (e.g., Premium tax credit; Credits for green home improvements; Clean vehicle credit for Electric vehicles).

Kess, S. and A. Moss. 2022. The tax implications of disability income. The CPA Journal (March/April): 12-13.

Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.

Kess, S. and E. Mendlowitz. 2016. Assisting individuals with charitable legacies. The CPA Journal (April): 64-66.

Kess, S. and E. Mendlowitz. 2016. Preparing for and dealing with a spouse's death from a financial perspective. The CPA Journal (October): 62-63.

Kess, S. and E. Mendlowitz. 2016. Treating Social Security as an asset class. The CPA Journal (February): 60-62.

Kess, S. and E. Mendlowitz. 2016. Using tax returns to assist with financial planning. The CPA Journal (May): 66-67.

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S. and J. R. Grimaldi. 2019. Explaining the new landscape for charitable tax breaks. The CPA Journal (July): 66-68.

Kess, S. and L. Slavutin. 2018. The impact of the Tax Cuts and Jobs Act on life insurance: Increased exclusions, reduced rates, and rule changes. The CPA Journal (May): 26-31.

Kess, S. and M. Sardar. 2021. Remote work arrangements. The CPA Journal (June/July): 14-15.

Kess, S. and S. I. Hurok. 2019. Top ten changes in the Taxpayer First Act of 2019. The CPA Journal (August): 68-69.

Kess, S. and T. Riggs. 2022. The ABCs of the taxation of virtual currency. The CPA Journal (May/June): 46-49.

Kess, S., C. R. Kaufman, J. R. Grimaldi and J. A. J. Revels. 2018. Adding a Legacy division: Providing taxpayers with peace of mind. The CPA Journal (September): 70-71.

Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Getting divorced: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 52-56.

Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Selling and (perhaps) buying a home under the Tax Cuts and Jobs Act. The CPA Journal (October): 58-63.

Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for individuals in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 6-8.

Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for businesses in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 9-10.

Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for individuals in the American Rescue Plan Act. The CPA Journal (April/May): 6-8.

Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for businesses in the American Rescue Plan Act. The CPA Journal (April/May): 9-10.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Getting married: A tax perspective. The CPA Journal (March): 58-61.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Paying for higher education. The CPA Journal (July): 70-73.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax and financial aspects of disasters. The CPA Journal (December): 62-65.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax planning after the death of a spouse. The CPA Journal (November): 66-69.

Kess, S., J. R. Grimaldi and J. A. J Revels. 2016. Tax planning for unmarried couples. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. How a birthday impacts legal, financial, and tax planning. The CPA Journal (August): 64-66.  (Legal aspects of ages 13, 17, 18, 19, 24, 26, 30, 50, 55, 59½,  62, 65, 66, 70, 70½ and 85).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Legal, tax, and financial issues for working minor children. The CPA Journal (July): 65-67.

Kess, S., J. R.  Grimaldi and J. A. J. Revels. 2017. Paying off student loans. The CPA Journal (March): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Planning for charitable giving by high-income taxpayers. The CPA Journal (November): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Starting a business from home: Legal, tax, and financial concerns. The CPA Journal (June): 65-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Tax and financial strategies for windfalls. The CPA Journal (October): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on investors. The CPA Journal (February): 9-11.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act: The impact on individuals at different stages of life. The CPA Journal (May): 6-9.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Moving to another state: Financial, legal, and tax issues. The CPA Journal (May): 72-74.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning during terminal illness. The CPA Journal (May): 32-37.

Kess, S., J. R. Crimaldi and J. A. J. Revels. 2018. Planning for a new child in the family. The CPA Journal (March): 69-71.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning for collectibles. The CPA Journal (February): 69-71.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Tax-efficient required minimum distributions. The CPA Journal (January): 38-43.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Getting divorced: A tax perspective. The CPA Journal (April): 60-63.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Selling and (perhaps) buying a home. The CPA Journal (September): 22-27.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Tax and financial retirement strategies. The CPA Journal (September): 16-21.

Kess, S., J. R. Grimaldi, J. A. J. Revels and E. Forspan. 2018. Getting older without family: Addressing personal, legal, and financial concerns. The CPA Journal (July): 68-70.

Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Getting married: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 48-51.

Kess, S., J. R. Grimaldi, J. A. J Revels and T. K. Lauletta. 2018. Paying for higher education under the Tax Cuts and Jobs Act. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Tax and financial aspects of casualty and disaster losses under the Tax Cuts and Jobs Act. The CPA Journal (October): 68-71.

Kessler, S. 2016. More on charitable lead trusts. The CPA Journal (July): 25.

Keyser, J. D. and E. L. Neuman. 2023. A different kind of cola war: Coca-Cola versus the IRS. Issues in Accounting Education (August): 139-154.

Khan, M., S. Srinivasan and L. Tan. 2017. Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review (March): 101-122.

Khurana, I. K., W. J. Moser and K. K. Raman. 2018. Tax avoidance, managerial ability, and investment efficiency. Abacus 54(4): 547-575.

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Kim, C. and L. Zhang. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1): 78-114.

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kim, J., M. Nessa and R. J. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review (May): 287-311.

Kim, J., S. McGuire and R. Wilson. 2022. Expected economic growth and investment in corporate tax planning. Review of Accounting Studies 27(2): 745-778.

Kim, J., S. T. McGuire, S. Savoy, R. Wilson and J. Caskey. 2019. How quickly do firms adjust to optimal levels of tax avoidance? Contemporary Accounting Research 36(3): 1824-1860.

Kim, J., Y. Lin, Y. Mao and Z. Wang. 2023. Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review (July): 217-245.

Kimes, J. D. 1985. Donating inventory can improve profitability. Management Accounting (February): 38-41.

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

King, E. 2010. Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions. Springer.

King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kinkaid, A. I. and C. E. Federanich. 2017. Planning opportunities for the final tax return. Journal of Accountancy (July): 52-56.

Kipp, P., J. Mathew, K. N. Sapkota and P. Sapkota. 2023. Self-reporting cash tip income for income tax purposes. Journal of Forensic & Investigative Accounting 15(2): 272-285.

Kirkham, E. J. 1936. Depreciation under the income tax. The Accounting Review (December): 345-373.

Kirkland, S. D. 2013. Preventing a challenge to (un)reasonable compensation. CPAs can help clients stave off IRS scrutiny with a little foresight. Journal of Accountancy (September): 58-60, 62.

Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.

Klamm, B. K. and J. M. Zuber. 2012. Sales and use taxes for e-commerce transactions: Examining court decisions and pending legislation. The CPA Journal (November): 42-47.

Klassen, K., M. Lang and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 141-173.

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474.

Klassen, K. J. and D. A. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics (30 June): 385-406.

Klassen, K. J., P. Lisowsky and D. Mescall. 2016. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review (January): 179-205.

Klassen, K. J., P. Lisowsky and D. Mescall. 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research 34(1): 455-493.

Klein, M. and D. Kelly. 2017. A snowbird must carefully plan its flight: Establishing tax residency under the laws of New York and Florida. The CPA Journal (January): 38-43.

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