qualified small business stockIRC section 1202After a short analysis of policy considerations regarding qualified small business stock (QSBS), this article explains the general requirements to obtain the gaKarachale, Christopher ASocial Science Electronic Publishing...
r IRC Section 7216. CPAs Beware: Disclosure or Use of Taxpayer Information Requirements Under IRC Section 7216.CPAs Beware: Disclosure or Use of Taxpayer Information Requirements Under IRC Section 7216.The article deals with the criminal liability of accountants in the U.S. under the revised ...
Play by the Rules: IRC Section 409A Imposes New Requirements on Nonqualified Deferred CompensationEXECUTIVE SUMMARY * THE AMERICAN JOBS CREATION ACT ADDED IRC section 409A and significantly...Bradshaw, Barton J.Papalia, MarkAmerican Institute of CPA'sJournal of Accountancy...