United States. Tax Equity and Fiscal Responsibility Act of 1982; Taxation -- Law and legislation -- United States;Income tax -- Law and legislation -- United States;
Depreciation allowances -- Law and legislation -- United States;Tax deductions -- United States;United States. Economic Recovery Tax Act of 1981;Depreciation -- Law and legislation -- United States;
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...
Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...