Advance Trade Discounts: A Reprise

Deborah A Geier

Advance Trade Discounts: A Reprise

Research output: Contribution to journal › Article › peer-review

Abstract

Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.

Original language	American English
Journal	Tax Notes
State	Published - Dec 18 2007

Keywords

Accounting periods and methods
Corporate taxation
advance trade discounts
income tax base
Internal Revenue Code Section 7872

Disciplines

Tax Law

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Advance Trade Discounts A RepriseFinal published version, 1.32 MBLicense: CC BY

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title = "Advance Trade Discounts: A Reprise",

abstract = " Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.",

keywords = "Accounting periods and methods, Corporate taxation, advance trade discounts, income tax base, Internal Revenue Code Section 7872",

author = "Geier, \{Deborah A\}",

note = "Deborah A. Geier, Advance Trade Discounts: A Reprise, 117 Tax Notes 1155 (2007)",

year = "2007",

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day = "18",

language = "American English",

journal = "Tax Notes",

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PY - 2007/12/18

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N2 - Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.

AB - Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.

KW - Accounting periods and methods

KW - Corporate taxation

KW - advance trade discounts

KW - income tax base

KW - Internal Revenue Code Section 7872

UR - https://engagedscholarship.csuohio.edu/fac_articles/59

M3 - Article

JO - Tax Notes

JF - Tax Notes

ER -

Advance Trade Discounts: A Reprise

Abstract

Keywords

Disciplines

Access to Document

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