search query: @author McNair, F.M. / total: 1
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| Author: | Causey, D. McNair, F.M. |
| Title: | The new civil tax penalty structure |
| Journal: | Journal of Accountancy
1990 : AUG, VOL. 170:2, p. 43-45, 47-48 |
| Index terms: | TAX ASSESSMENT REGULATIONS FINANCIAL ACCOUNTING |
| Language: | eng |
| Abstract: | Review of need for taxpayers and tax return preparers in the US to understand new penalties. Accuracy-related penalty. Changes. New preparer penalties. Disclosure to avoid penalties. Five Exhibits illustrate the study, and a Box summarizes the main points. |
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