Impact of the Tax Law on GAAP: 1909 to the 1950s
ABSTRACT The aim of this article is to bring to light and discuss the many and diverse impacts of the federal income tax law on generally accepted accounting principles (GAAP). Such an analysis can provide accounting academics, practitioners, and standard setters with a broader perspective on these impacts on GAAP, focusing on the period from 1909 to the 1950s. JEL Classifications: M41.
Authors
- Stephen A. Zeff (ORCID: https://orcid.org/0000-0003-3107-9228)
Institutions
- Rice University (US)
Publication Details
- Journal
- Accounting Historians Journal
- Published
- 2025-02-06
- DOI
- https://doi.org/10.2308/aahj-2024-018
- Citations
- 1
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 3.13