INCOME TAXES - updated 1/7/09
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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:
- 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
- Kahn, Jeremy, Generally Unprincipled Accounting, Fortune (July 20, 1998)
- 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
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Taxes (excel) |
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Deferred taxes (ppt) Deferred taxes (excel) |
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Taxes: general discussion of taxes, intra- and inter-period tax allocation, temporary and permanent differences, losses (carry-forwards and carryback.
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.
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Practice Quizzes: quiz 1| quiz 2 |quiz 3
Note: these are old and may be outdated. Go to Stice for more up to date quizzes
The REAL quiz (for points) is on webCT
Contact Information
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