intercorporation tax allocation is primarily a measurement problem and interperiod tax allocation involves extensive measurement ... to dptk justice to any of the theoretical positions on accounting for income taxes in the confines of part of one chapter. ... To make service value dependent on the marginal rate of a given taxpayer does not appear to be the correct answer. ... 16 in recording the price paid for certain assets (see the quote under the prior heading aquot;Part Permanent and Partanbsp;...
|Title||:||Advanced accounting--a professional approach|
|Author||:||James E. Wheeler|
|Publisher||:||McGraw-Hill/Irwin - 1981|