Ritsumeikan University Researcher Database
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IKEWAKI SHINICHIRO
Department / Course
College of Economics Department of Economics
Title / Position
Associate Professor
Papers
1.
2022/03/26
A Study on the Accounting Method of Corporate Taxable Income in Japan: Focusing on Comparative Analysis with Internal Revenue Code in the United States │ ,pp.1-241 (Sole-authored)
2.
2021/09
General Rule for Taxable Year of Inclusion in United States: Focusing on Tax Cuts and Jobs Act │ ,pp.1-20 (Sole-authored)
3.
2021/02
Tax Treatment of Advance Payment in United States : Focusing on Internal Revenue Code § 451(b) Perspective │ ,pp.1-20 (Sole-authored)
4.
2020/09
Tax Treatment of Loss Contingencies in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.23-42 (Sole-authored)
5.
2020/02
Tax Treatment of Asset Retirement Obligations in United States Federal Courts : Focusing on Internal Revenue Code §461(h) Perspective │ ,pp.167-186 (Sole-authored)
6.
2019/09
A Consideration on Internal Revenue Code§446 "Method to Clearly Reflect Income" : Thor Power Tool Company v. Commissioner as a Material │ ,pp.79-98 (Sole-authored)