Subchapter L: Can You Believe It? The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t)

Subchapter L: Can You Believe It? The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t), Taxing Times, Vol. 12, Issue 3 (October¬†2016).¬†Click Here for Full Text (PDF).