Tag: BI
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Big Four
About Big Four: Big Four (audit firms): See Big Four (audit firms)…
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Bingo Winnings
. Bingo Winnings and Losses They the prizes won or the losses suffered in bingo games. Bingo winnings are taxable income; bingo losses may be used to offset winnings, but a net loss is not deductible. Former IRC (check if this IRC provisio…
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Big Tax
Big Tax means:the built-in gain tax on an S corporation….
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Big Six
Big Six means:the six largest U.S. accounting firms. They do the auditing and much tax work for most major corporations, signing the auditor's certificate that appears in every annual report. In 1993 the six were, in alphabetical order, Arthur Andersen & Co., Coopers & Lybrand, Deloitte & Touche…
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Binding Authority
Binding Authority means:the principle whereby a court is required to follow its own prior decisions, as well as the rulings of any court that has appellate review of its decisions….