@article{peace_2006, title={Accountants and a religious covenant with the public}, volume={17}, number={6}, journal={Critical Perspectives on Accounting}, author={Peace, R. L.}, year={2006}, pages={781–797} } @article{peace_2005, title={A public at odds with taxes}, number={2005 May 25}, journal={News and Observer [Raleigh, N.C.]}, author={Peace, R. L.}, year={2005}, pages={A19} } @article{peace_branson_2004, title={New income tax regulations may affect bank tax accounting}, journal={Banking Law Journal}, author={Peace, R. L. and Branson, B.}, year={2004} } @article{peace_reiland_2002, title={How do we pay for cleaner electric power?}, volume={8}, journal={Fordham Environmental Law Journal}, author={Peace, R. L. and Reiland, T.}, year={2002}, pages={583} } @article{peace_nunez_2002, title={Tax consequences when regulated utilities refund money to their customers}, volume={80}, journal={Taxes (Chicago, Ill.)}, author={Peace, R. L. and Nunez, K.}, year={2002} } @article{peace_2001, title={Banks are a proving ground for income tax rules on capitalization}, volume={118}, number={8}, journal={Banking Law Journal}, author={Peace, R. L.}, year={2001}, pages={747–753} } @article{peace_2001, title={Is there a Supreme Court mandate on capitalizing expenditures?}, journal={Taxes (Chicago, Ill.)}, author={Peace, R. L.}, year={2001} } @article{pagach_peace_2000, title={Utility deregulation and stranded investments}, volume={11}, url={http://www.scopus.com/inward/record.url?eid=2-s2.0-0347117893&partnerID=MN8TOARS}, DOI={10.1006/cpac.1999.0388}, abstractNote={Abstract Electric utilities in the U.S. are moving towards full competition in the electricity market. Many utilities carry stranded investments on their balance sheets and the disposition of stranded investments is a public concern, affecting the competing interests of customers and shareholders. Stranded investments represent past utility investments that may not be recoverable in a competitive environment. Recent federal regulations allow utilities to collect their stranded investments in wholesale rates, which is a benefit to shareholders at the expense of existing customers. We find that investor owned utilities with high stranded investments enjoyed larger security returns on the date regulations that allowed utilities to recover stranded investments was enacted. We also find that firms with stranded investments had larger security returns in the one-year period following passage of legislation. In substance, the regulations delayed the movement of the utility industry toward competition and put the burden of stranded investments on consumers, as opposed to shareholders.}, number={5}, journal={Critical Perspectives on Accounting}, author={Pagach, Donald and Peace, R.}, year={2000}, pages={627–644} } @article{peace_chaney_1999, title={Tax Treaties vs. The Internal Revenue Code: A relevant conflict for US branches of foreign banks}, volume={116}, number={6}, journal={Banking Law Journal}, author={Peace, R. L. and Chaney, B. A.}, year={1999}, pages={519–528} } @article{peace_krawczyk_1997, title={When are credit card fees taxes? One question with two answers}, number={1997}, journal={Banking Law Journal}, author={Peace, R. L. and Krawczyk, K.}, year={1997} } @article{peace_mcclenny_1994, title={Lien priority: The IRS wins again}, journal={Banking Law Journal}, author={Peace, R. L. and McClenny, L.}, year={1994} } @article{peace_krawczyk_1994, title={The application of INDOPCO to bank expansions}, journal={Banking Law Journal}, author={Peace, R. L. and Krawczyk, K.}, year={1994} } @article{peace_chen_1993, title={Public policy implications of the effects of tax accounting on public utility rate making}, volume={5}, journal={Advances in Public Interest Accounting}, author={Peace, R. L. and Chen, A. Y.}, year={1993} } @article{peace_buckless_1993, title={The influence of the source of professional standards of juror decision making}, volume={68}, number={1}, journal={Accounting Review}, author={Peace, R. L. and Buckless, F.}, year={1993}, pages={164–175} } @article{peace_zuckerman_1990, title={Identifying a placed-in-service date for tax planning and capital budgeting}, journal={Business & Tax Planning Quarterly}, author={Peace, R. L. and Zuckerman, C.}, year={1990} } @article{peace_skender_1990, title={Long-term contract accounting and capital formation in the defense industry}, volume={68}, journal={Taxes (Chicago, Ill.)}, author={Peace, R. L. and Skender, C. J.}, year={1990} } @article{peace_1989, title={Choateness and lien priority}, volume={106}, number={2}, journal={Banking Law Journal}, author={Peace, R. L.}, year={1989} } @article{peace_1989, title={Farm sector influence on tax law}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1989} } @article{peace_messere_1989, title={Tax deductions and criminal activities: The effects of recent tax legislation}, volume={20}, number={2}, journal={Rutgers Law Journal}, author={Peace, Robert L. and Messere, C. J.}, year={1989} } @article{peace_1989, title={The Taxpayer Bill of Rights}, journal={NC State Economist}, author={Peace, R. L.}, year={1989} } @article{peace_1988, title={Prehearing tax penalties and procedural due process}, volume={10}, number={2}, journal={George Mason University Law Review}, author={Peace, R. L.}, year={1988} } @article{peace_1988, title={The war protestor tax penalty}, volume={18}, number={2}, journal={Lincoln Law Review}, author={Peace, R. L.}, year={1988} } @article{peace_messere_1988, title={Time value of money and timing income recognition}, volume={4}, number={1}, journal={Business & Tax Planning Quarterly}, author={Peace, R. L. and Messere, C.}, year={1988} } @article{peace_1987, title={Book versus tax accounting}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1987} } @article{peace_sumner_1986, title={Income taxes and farm-sector investment: The reasoning and some evidence}, volume={7}, number={4}, journal={Journal of Agricultural Taxation & Law}, author={Peace, Robert L. and Sumner, D. A.}, year={1986}, pages={347–356} } @article{peace_1985, title={Capital gain treatment of capitalized interest}, volume={63}, journal={Taxes (Chicago, Ill.)}, author={Peace, R. L.}, year={1985} } @article{peace_1985, title={Estate planning tax considerations}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1985} } @article{peace_1984, title={The Burden of federal taxation}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1984} } @article{peace_1983, title={Selecting a form for doing business: Income tax factors}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1983} } @article{peace_1983, title={Simplification of the tax law}, journal={Tar Heel Economist}, author={Peace, R. L.}, year={1983} }