Index

Accounting Principles Board (APB), 93

Accounting research bulletins (ARBs), 93

Accounting research studies (ARSs), 94

Adelphia, 138–139

Agricultural Adjustment Act (AAA), 76

American Accounting Association (AAA), 109

American Institute of Certified Public Accountants (AICPA), 57

American taxes

colonial taxes, 28

evasion and scams, 35–37

federal tax source, 28

income taxes

1862 Tax Act, 31

Clayton Antitrust Act, 32

congressional forecast, 30

depreciation rules, 32–33

Office of Internal Revenue, 31

Payne-Aldrich Tariff Act of 1909, 32

reform legislation, 31

Revenue Act of 1913, 32

Roosevelt years, 33

Social Security Act of 1935, 33

tax-writing committees, 30

post-World War II period

corporate income tax rates, 36

federal revenues, 34

individual ...

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