Matches in SemOpenAlex for { <https://semopenalex.org/work/W2258794893> ?p ?o ?g. }
Showing items 1 to 74 of
74
with 100 items per page.
- W2258794893 abstract "In U.S. v. Deloitte LLP, the D.C. Circuit, applying the “because of” test, ruled that the IRS may not be entitled to a memorandum prepared by Deloitte LLP recording the thoughts provided orally of a client’s attorneys regarding contingent tax liabilities for financial reporting purposes, as the work product doctrine applies to documents “prepared in anticipation of litigation” with a dual non-litigation purpose. It also held that disclosure to Deloitte LLP of other documents did not waive work product protection. Conversely, the Fifth Circuit in U.S. v. El Paso Co. used the “primary purpose” test and denied work product protection to tax accrual workpapers. The First Circuit in U.S. v. Textron, Inc., using the “because of” test, denied work product protection to tax accrual workpapers, opining that they were not “prepared for use in litigation.” Proposed regulations require certain corporations to file a Schedule UTP, Uncertain Tax Position Statement." @default.
- W2258794893 created "2016-06-24" @default.
- W2258794893 creator A5004351238 @default.
- W2258794893 date "2011-01-01" @default.
- W2258794893 modified "2023-09-26" @default.
- W2258794893 title "The Split Widens as the D.C. Court of Appeals Rules that Tax Accrual Workpapers Are Protected by the Work Product Doctrine" @default.
- W2258794893 doi "https://doi.org/10.2139/ssrn.1905191" @default.
- W2258794893 hasPublicationYear "2011" @default.
- W2258794893 type Work @default.
- W2258794893 sameAs 2258794893 @default.
- W2258794893 citedByCount "0" @default.
- W2258794893 crossrefType "journal-article" @default.
- W2258794893 hasAuthorship W2258794893A5004351238 @default.
- W2258794893 hasConcept C121955636 @default.
- W2258794893 hasConcept C127413603 @default.
- W2258794893 hasConcept C144133560 @default.
- W2258794893 hasConcept C151730666 @default.
- W2258794893 hasConcept C165786947 @default.
- W2258794893 hasConcept C17744445 @default.
- W2258794893 hasConcept C18762648 @default.
- W2258794893 hasConcept C199539241 @default.
- W2258794893 hasConcept C2524010 @default.
- W2258794893 hasConcept C2777267654 @default.
- W2258794893 hasConcept C2779017129 @default.
- W2258794893 hasConcept C2781426361 @default.
- W2258794893 hasConcept C33923547 @default.
- W2258794893 hasConcept C4577558 @default.
- W2258794893 hasConcept C78519656 @default.
- W2258794893 hasConcept C86803240 @default.
- W2258794893 hasConcept C90673727 @default.
- W2258794893 hasConceptScore W2258794893C121955636 @default.
- W2258794893 hasConceptScore W2258794893C127413603 @default.
- W2258794893 hasConceptScore W2258794893C144133560 @default.
- W2258794893 hasConceptScore W2258794893C151730666 @default.
- W2258794893 hasConceptScore W2258794893C165786947 @default.
- W2258794893 hasConceptScore W2258794893C17744445 @default.
- W2258794893 hasConceptScore W2258794893C18762648 @default.
- W2258794893 hasConceptScore W2258794893C199539241 @default.
- W2258794893 hasConceptScore W2258794893C2524010 @default.
- W2258794893 hasConceptScore W2258794893C2777267654 @default.
- W2258794893 hasConceptScore W2258794893C2779017129 @default.
- W2258794893 hasConceptScore W2258794893C2781426361 @default.
- W2258794893 hasConceptScore W2258794893C33923547 @default.
- W2258794893 hasConceptScore W2258794893C4577558 @default.
- W2258794893 hasConceptScore W2258794893C78519656 @default.
- W2258794893 hasConceptScore W2258794893C86803240 @default.
- W2258794893 hasConceptScore W2258794893C90673727 @default.
- W2258794893 hasLocation W22587948931 @default.
- W2258794893 hasOpenAccess W2258794893 @default.
- W2258794893 hasPrimaryLocation W22587948931 @default.
- W2258794893 hasRelatedWork W117043371 @default.
- W2258794893 hasRelatedWork W1483607227 @default.
- W2258794893 hasRelatedWork W153794439 @default.
- W2258794893 hasRelatedWork W1543815198 @default.
- W2258794893 hasRelatedWork W1799640026 @default.
- W2258794893 hasRelatedWork W2035792141 @default.
- W2258794893 hasRelatedWork W2181468606 @default.
- W2258794893 hasRelatedWork W2207705899 @default.
- W2258794893 hasRelatedWork W2213709953 @default.
- W2258794893 hasRelatedWork W2297164598 @default.
- W2258794893 hasRelatedWork W2778177151 @default.
- W2258794893 hasRelatedWork W2940626362 @default.
- W2258794893 hasRelatedWork W2970920320 @default.
- W2258794893 hasRelatedWork W3088290239 @default.
- W2258794893 hasRelatedWork W3176450964 @default.
- W2258794893 hasRelatedWork W602866229 @default.
- W2258794893 hasRelatedWork W70905420 @default.
- W2258794893 hasRelatedWork W8831586 @default.
- W2258794893 hasRelatedWork W2185144365 @default.
- W2258794893 hasRelatedWork W2605327403 @default.
- W2258794893 isParatext "false" @default.
- W2258794893 isRetracted "false" @default.
- W2258794893 magId "2258794893" @default.
- W2258794893 workType "article" @default.