Work

The Realization Doctrine in Florida Corporate Income Taxation: A History and an Analysis Since S.R.G.

Year: 1979

Type: article

Abstract: The authors analyze the present status of the doctrines of realization and recognition as they exist in Florida corporate income taxation. Relevant legislative history and recent cases, focusing on a conflict between these doctrines, are examined. The resulting problems are analyzed and possible solutions suggested.

Source: University of Miami School of Law Institutional Repository (University of Miami)

Authors: Ullman, Samuel C., Zeiner, Carol L.

Institution: University of Miami

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7139511093

FWCI:

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Related to: 10