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March 18, 2026The Accounting Review

Intraperiod Income Tax Allocation--a Practical Concept.

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Authors

RPRonald J. PattenDePaul University

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Implication

Shows income tax allocation practices in firms, suggesting ongoing relevance in accounting standards.

Key Points

  • The aim is to explore the practical application of intraperiod income tax allocation in financial reporting.
  • Surveyed financial reporting practices of eighty-two firms
  • Analyzed practices from 1961 to mid-1963
  • Evaluated reporting of normal and extraordinary items
  • Confirmed support for intraperiod tax allocation in practice
  • Highlighted both normal and extraordinary items reported by firms
  • Demonstrated ongoing validity of Accounting Research Bulletins

Cite This Study

Ronald J. Patten (1964) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a23b7https://doi.org/10.2308/tar-7109127
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Interperiod Allocation of Corporate Income Taxes: A Proposal.1968
  2. 2SOME ARGUMENTS AGAINST THE INTER-PERIOD ALLOCATION OF INCOME TAXES.1957
  3. 3Intraperiod Income Tax Allocation with Differential Rates.1977
  4. 4INTER-PERIOD TAX ALLOCATION OR BASIS ADJUSTMENT?1963
  5. 5An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.1973