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Journal Articles

The Impact of Accounting Methods, the Doctrine of Election, and Income Distortion on a Start-Up Election

Available to Purchase
Glenn Walberg
Journal: The ATA Journal of Legal Tax Research
The ATA Journal of Legal Tax Research (2013) 11 (1): 33–54.
https://doi.org/10.2308/jltr-50454
Published: 01 March 2013
... and/or the doctrine of election, which would permit a recharacterization only to avoid income distortion. The article concludes that those tax accounting concepts could unjustifiably make the initial characterization binding, irrespective of its accuracy, due to the difficulty of showing that a particular...
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