Experts' perceptions of substantial authority.

Experts' perceptions of substantial authority.

The substantial understatement penalty dramatically changed the rules of the tax "lottery", and significantly altered the role of CPAs in the tax return preparation process. One way to avoid this penalty is to prove that substantial authority exists for the position taken on the tax return...

Full description

Bibliographic Details
Main Author: Bain, Craig Edgar
Other Authors: Jenkins, Omer C. (degree committee member.), Kilpatrick, Bob G. (degree committee member.), Strawser, Robert H. (degree committee member.)
Format: Thesis Book
Language:English
Published: 1987.
Subjects:
Income tax > United States > Accounting.
Tax auditing > United States.
Tax penalties > United States.
Major accounting.
Academic theses
Online Access:Link to ProQuest copy
Link to OAKTrust copy

Internet

Link to ProQuest copy
Link to OAKTrust copy

Available Online

Holdings details from Available Online
Call Number: 1987 Dissertation B162
 
Call Number Status Get It
1987 Dissertation B162 Available

Remote Storage

Holdings details from Remote Storage
Call Number: 1987 Dissertation B162
Notes: Cushing Archival Copy (Library Use Only)
 
Call Number Status Get It
1987 Dissertation B162 Available