COORDINATING ADOPTION TAX BENEFITS: IS THERE A CHOICE?

Authors

  • Sheldon R. Smith Utah Valley State College

DOI:

https://doi.org/10.60154/jaepp.2004.v4n3p191

Abstract

 

Previous literature has implied that there can sometimes be a choice between the adoption tax credit and the related exclusion. If so, the difficulty in coordinating these benefits can be immense. This paper discusses the related issues, including the doctrine of constructive receipt, to examine if the assumed choice between the credit and exclusion really exists.

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Published

2023-10-04

How to Cite

Smith, S. R. (2023). COORDINATING ADOPTION TAX BENEFITS: IS THERE A CHOICE?. Journal of Accounting, Ethics & Public Policy, JAEPP, 4(3), 191. https://doi.org/10.60154/jaepp.2004.v4n3p191

Issue

Vol. 4 No. 3 (2004): Journal of Accounting, Ethics & Public Policy, JAEPP

Section

Articles