000 -LEADER |
fixed length control field |
00862nab a22001577ac4500 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20230502160039.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
ta |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
230418b ||||| |||| 00| 0 eng d |
041 ## - LANGUAGE CODE |
Language code of text/sound track or separate title |
eng |
100 1# - MAIN ENTRY--PERSONAL NAME |
Preferred name for the person |
Bonner, Paul |
Relator term |
author |
245 ## - TITLE STATEMENT |
Title |
Tax season launches |
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Date of publication, distribution, etc |
2016 |
520 ## - SUMMARY, ETC. |
Summary, etc |
The article focuses on the passage of several tax provisions that should be considered by accountants as they prepare for the tax season in 2016 in the U.S. Discussion of several tax provisions that focused on child tax credit, consistent basis on estate and person acquiring property from decedents, and tangible property is provided. The need for accountants to adopt measures that will help them ensure smooth trajectory during the tax filing season is suggested. |
773 ## - HOST ITEM ENTRY |
Title |
Journal of Accountancy |
Relationship information |
Vol. 221 Issue 1: (January 2016), pages 29 - 32 |
942 ## - ADDED ENTRY ELEMENTS |
Source of classification or shelving scheme |
|
Item type |
JOURNAL ARTICLE |