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Keywords: income tax reporting
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Journal Articles
ATA Tax Policy Committee Report—Book-Tax Differences
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (1): 54–85.
Published: 01 June 2015
... differences book-tax conformity income tax reporting financial reporting Differences between tax and financial accounting have existed since the enactment of the current-day federal income tax in 1913. Over time, the number and complexity of these differences have grown exponentially due to several...
