search query: @author Collins, S. H. / total: 12
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Author: | Collins, S. H. |
Title: | New legislation and regulations take center stage at AICPA tax meeting |
Journal: | Journal of Accountancy
1988 : AUG, VOL. 166:2, p. 92-94, 96-97 |
Index terms: | TAXATION LEGISLATION ACCOUNTING PROFESSION |
Language: | eng |
Abstract: | Review of impact of proposed technical tax corrections bill, related to passive activity losses. Passive activity and the regulations. Tax penalties. Capital gain differential. Professional efforts on audit quality. The legislative outlook and the self-regulation of the profession. Special investigations and sanctions. |
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