New AICPA position on corporate integration. (American Institute of Certified Public Accountants): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1993. The length of the article is 1996 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The AICPA has issued a report which promotes integrating corporate and shareholder income taxes to end the current system which taxes dividends twice. The Tax Division used five factors to judge between six different methods of integrating corporate and shareholder taxes and recommended the shareholder-credit method over the others examined. This method was considered preferable because it addressed the issues of tax inequity as it currently exists, requires less effort in compliance and overall will reduce the tax burden on investment and promote equity rather than debt financing.

Citation Details
Title: New AICPA position on corporate integration. (American Institute of Certified Public Accountants)
Author: Carol B. Ferguson
Publication:The Tax Adviser (Magazine/Journal)
Date: February 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n2 Page: 129(3)

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