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What Does Textron Mean for Preserving the Confidentiality of Tax Accrual Workpapers?
workpapers. United States v. Arthur Young & Co., 465 U.S. 805 (1984). Nevertheless, the IRS has long recognized ... the Financial Accounting Standards Board (FASB)’s adoption of FIN 481, which requires corporations ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: May 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Insurance Company Bad Debt
1278. 5 United States v. Midland-Ross Corp., 381 U.S. 54 (1965). 6 I.R.C. § 1273(a). 7 See infra. discussion ... United States, 96 F. Supp. 2d 850, 871 (S.D. Ind. 2000) (citing H.R. Conf. Rep. No. 841, 99th Cong., 2d ...- Authors: Samuel A Mitchell
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Tax accounting
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Tax Aspects of Nonperforming Assets
Tax Aspects of Nonperforming Assets Comparison of statutory and tax accounting rules in treatment ... 9 In Cottage Savings Ass’n v. United States, 499 U.S. 554 (1991), the Supreme Court held that a material ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine
10 See I.r.C. § 7701(o)(1)(a) and (B). 11 293 U.s. 465, 469 (1935) (citations omitted). 12 See, e ... 10 See I.r.C. § 7701(o)(1)(a) and (B). 11 293 U.s. 465, 469 (1935) (citations omitted). 12 See, e ...- Authors: Samuel A Mitchell
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IRS to Rule on the Meaning of Statutory Reserves
IRS to Rule on the Meaning of Statutory Reserves Discusses the meaning of statutory reserves with ... to determine statutory reserves. I.R.C. § 816. S. Prt. 98-169, 98th Cong., 2d Sess., Vol. I (1984); ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting