INCOME TAXES - updated 3/19/14
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In 1913 the 16th Amendment was passed. It states,
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration."
So, there!
Related Articles and Web Sites:
Gates, Dominic: Boeing has big tax refund coming from Uncle SamTaxes The Seattle Times, 3/2/14. Accessed 3/19/14 at: http://seattletimes.com/html/businesstechnology/2023026545- _boeingtaxesxml.html
- McIntyre, Robert: Corporate Tax Dodgers Report Accessed 3/19/14 at:
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Klinger, Scott: Boeing, Second Largest Federal Contractor, Pays No Federal Income Tax in 2013
2/19/14 accessed 3/19/14 at: http://www.foreffectivegov.org/blog/boeing-second-largest-federal-contractor-pays-no-federal-income-tax-2013
- Amir, Eli, M. Kirschenheiter, K. Willard The valuation of deferred taxes . Contemporary Accounting Research. Toront : Winter 1997 .Vol.14, Iss. 4; pg. 597, 26 pgs
- Anonymous Tax Me if You Can Market Wire
BOSTON, Mass., Feb. 17, 2004
- Tax Law Birthday Accountinb Web, Oct. 15, 2003
- Kahn, Jeremy, Generally Unprincipled Accounting, Fortune (July 20, 1998)
- Katz, J Edward: Deferred Income Taxes Should be Put to Rest
- Smith, Darlene A. , Freeman, Gary R. Accounting for Income Taxes - SFAS 109 . The CPA Journal . New York : Apr 1992 .Vol.62, Iss. 4; pg. 16, 9 pgs
- Spece, Thomas C.: ". “Case Study: Implementation of SFAS No. 109.” The Ohio CPA Journal (April 1995) pp. 32-37
 Taxes: general discussion of taxes, intra- and inter-period tax allocation, temporary and permanent differences, losses (carry-forwards and carryback |
Taxes (excel) |
and Excel file available: |
Find the footnote in which the companies linked below discuss the various issues covered in your text and class. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
| Walmart | Delta Airlines | IBM | Boeing | DuPont |
The REAL quiz (for points) is on Moodle
Contact Information
Office: Juniper Hall JH3203 Office Phone: 818-677-2437
Office hours: T 18:00 to 18:45 pm; after class and by appointment
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461
