Two Morningside College professors recently had articles published in accounting journals.
Two Morningside College accounting professors recently had articles published in journals.
Mark C. Nielsen, assistant professor of accounting, and James M. Hopkins, retired professor of accounting, had articles published in the Journal of Accountancy and Tax Advisor.
“Broadened Definition of Section 152 Dependents” appeared in the July issue of the Journal of Accountancy. It discusses how the relaxation of three dependency requirements applies to a surviving spouse – or qualifying widow(er) – filing status and other Internal Revenue Code sections.
“The Kiddie Tax and Unearned Income from Scholarships” appeared in the July issue of Tax Advisor. The article discusses instances when scholarships are treated as unearned income and how they are taxed under existing law. It also discusses ways to eliminate or reduce any tax from scholarships.
The Journal of Accountancy is published by the American Institute of Certified Public Accountants, and Tax Advisor is published by the American Institute of Certified Public Accountants.
Both Hopkins and Nielsen are certified public accountants.