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ArtikelPioneer Specialists  
Oleh: Flesher, Tonya K. ; Fisher, Dale L. ; Murray, Mark
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 213 no. 6 (Jun. 2012), page 35-38.
Topik: CPAs; Tax Preparation; Changes; Tax Legislation
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.32
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelCPA tax preparers can count themselves as part of a specialty with a background that reflects many of the struggles and victories that have left indelible impressions on their profession and the country at large. Most major US tax-law changes occur during times of national crisis, and that was as true in the early days of our country when the federal government relied on revenue-producing excise taxes and tariffs, as it is today. For instance, one of the first federal income tax laws was signed by President Abraham Lincoln in 1862. Its purpose was to help finance the Civil War and similar to most income tax laws of the day, it was repealed several years later, after the war crisis had passed. After the Revenue Act of 1942, tax services' higher profile captured greater attention from CPAs, clients, prospective clients and, for the first time in many cases, attorneys.
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