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The AICPA presents the Journal of Accountancy podcast. Where we talk about the key issues facing the accounting profession.

Dec 23, 2019

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In the world of tax law, words have statutorily set definitions or are interpreted by judges using precedent and reason. Annette Nellen, Esq., CPA, CGMA, walks us through four recent decisions by the U.S. Tax Court to show how the precise application of a word or phrase can make a world of difference.