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Impact of the Tax Law on GAAP: 1909 to the 1950s

Stephen A. Zeff

Accounting Historians Journal2025https://doi.org/10.2308/aahj-2024-018article
AJG 2ABDC B
Weight
0.37

Abstract

The aim of this article is to bring to light and discuss the many and diverse impacts of the federal income tax law on generally accepted accounting principles (GAAP). Such an analysis can provide accounting academics, practitioners, and standard setters with a broader perspective on these impacts on GAAP, focusing on the period from 1909 to the 1950s. JEL Classifications: M41.

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https://doi.org/https://doi.org/10.2308/aahj-2024-018

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@article{stephen2025,
  title        = {{Impact of the Tax Law on GAAP: 1909 to the 1950s}},
  author       = {Stephen A. Zeff},
  journal      = {Accounting Historians Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2024-018},
}

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Impact of the Tax Law on GAAP: 1909 to the 1950s

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.