Robert L. Peace

Accountants and a religious covenant with the public

Critical Perspectives on Accounting, 17(6), 781–797.

A public at odds with taxes

News and Observer [Raleigh, N.C.], (2005 May 25), A19.

New income tax regulations may affect bank tax accounting

Banking Law Journal.

How do we pay for cleaner electric power?

Fordham Environmental Law Journal, 8, 583.

Tax consequences when regulated utilities refund money to their customers

Taxes (Chicago, Ill.), 80.

Banks are a proving ground for income tax rules on capitalization

Banking Law Journal, 118(8), 747–753.

Is there a Supreme Court mandate on capitalizing expenditures?

Taxes (Chicago, Ill.).

Utility deregulation and stranded investments

Critical Perspectives on Accounting, 11(5), 627–644.

Tax Treaties vs. The Internal Revenue Code: A relevant conflict for US branches of foreign banks

Banking Law Journal, 116(6), 519–528.

When are credit card fees taxes? One question with two answers

Lien priority: The IRS wins again

Banking Law Journal.

The application of INDOPCO to bank expansions

Banking Law Journal.

Public policy implications of the effects of tax accounting on public utility rate making

Advances in Public Interest Accounting, 5.

The influence of the source of professional standards of juror decision making

Accounting Review, 68(1), 164–175.

Identifying a placed-in-service date for tax planning and capital budgeting

Business & Tax Planning Quarterly.

Long-term contract accounting and capital formation in the defense industry

Taxes (Chicago, Ill.), 68.

Choateness and lien priority

Banking Law Journal, 106(2).

Farm sector influence on tax law

Tar Heel Economist.

Tax deductions and criminal activities: The effects of recent tax legislation

Rutgers Law Journal, 20(2).

The Taxpayer Bill of Rights

NC State Economist.

Prehearing tax penalties and procedural due process

George Mason University Law Review, 10(2).

The war protestor tax penalty

Lincoln Law Review, 18(2).

Time value of money and timing income recognition

Business & Tax Planning Quarterly, 4(1).

Book versus tax accounting

Tar Heel Economist.

Income taxes and farm-sector investment: The reasoning and some evidence

Journal of Agricultural Taxation & Law, 7(4), 347–356.

Capital gain treatment of capitalized interest

Taxes (Chicago, Ill.), 63.

Estate planning tax considerations

Tar Heel Economist.

The Burden of federal taxation

Tar Heel Economist.

Selecting a form for doing business: Income tax factors

Tar Heel Economist.

Simplification of the tax law

Tar Heel Economist.