search query: @indexterm FAMILY FIRMS / total: 243
reference: 165 / 243
| Author: | |
| Title: | AICPA testimony calls for moratorium on Section 2036/c/ antifreeze provision |
| Journal: | Journal of Accountancy
1989 : DEC, p. 31-32, 34-36 |
| Index terms: | AUDITING TAXATION FAMILY FIRMS |
| Language: | eng |
| Abstract: | Review of small business taxation code section freeze provisions, related to standard valuation methods when a business is transferred to family members by a founder. Adverse effect on competition. Proposed moratorium. Tax barrier to family-owned businesses. Review of US Financial Institutions Reform. Recovery & Enforcement Act related to savings & loan bailout bill and auditing standards. Review of GAO report on auditing standards and agency control. Review of hearings on enterprise zones, involving investment in inner-city communities and the competing proposals. Summary of SEC staff accounting bulletins on amortizing capitalzed costs of oil and gas properties; and tax benefits. |
SCIMA