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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 ...

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    • 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
  • 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); ...

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    • 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