Michigan CPA articles from January 1996

Michigan CPA archives from January 1996

The money revolution. (part 1)
January 1, 1996... Editor's Note: First of a three-part series providing a historial perspective of the financial arena's revolution in our society and how the middle class became an integral part of areas that were inaccessible 30 years ago. Webster defines...

Dispelling the myth that tax liabilities are not dischargeable in bankruptcy.
January 1, 1996... There seems to be a myth among society, accountants and even attorneys that all tax liabilities are not dischargeable in bankruptcy proceedings. This is simply not true. Although certain types of tax liabilities are never dischargeable in...

A sale of tangible personal property or a service? What is the "real object" of the transaction?
January 1, 1996... The difference between a sale of tangible personal property and the sale of a service is one of the more difficult and complex determinations to make regarding state sales and use tax ramifications. What is actually being purchased? Is it the...

MACPA technovisions: information superhighway offers tax tools. (Michigan Association of Certified Public Accountants)(includes related article on the Internet)
January 1, 1996... The MACPA recently joined the American Institute of Certified Public Accountants' (AICPA) Accountants Forum. Available on the CompuServe Information Network, the Forum offers a centralized location for CPAs to exchange information and ideas. As...