search query: @author Blumenfrucht, I. / total: 2
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| Author: | Blumenfrucht, I. |
| Title: | Taxes A safe harbor for authors and artists |
| Journal: | Management Accounting (New York)
1988 : AUG, VOL. 70:2, p.12 |
| Index terms: | TAXATION CREATIVITY INCOMES |
| Language: | eng |
| Abstract: | The impact of the U.S. 1986 Tax Reform Act on authors, artists, photographers and those producing creative work. The capitalisation of their expenses and the deduction of expenses as income is received. The change to an "income- -forecast" method. The safe-harbour method, involving deduction of capitalised costs over a 3 year period. |
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