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Tax Law and Accounting Paper
"Debate on the question of correlation between taxable income and financial income has run hot and heavy for many years," said Harold E. Arnett, Associate Professor of Accounting at the University of Michigan. This essay is going to summarize the sources of modern income tax statutes, summarize the objectives of modern income tax statutes and compare and contrast generally accepted accounting principles.
There are three sources of modern income tax statutes which are legislative, executive and judicial. In this paper only the legislative and executive will be discussed.
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