Faculty note: Doering publications

Jim Doering, associate professor of Accounting, recently published two journal articles. The first, “Foreign Tax Credits: Substance Prevails Over Form, but Uncertainty Remains,” was the lead article in the April 2014 issue of Taxes. The article examines the Supreme Court’s recent decision resolving the conflict between the circuits as to whether a windfall tax imposed by the United Kingdom was a creditable income tax under Code Sec 901. The second article, “The Controversy Over Supplemental Unemployment Benefits and FICA Taxes,” was published in the October 2013 issue of Taxes. The article examines the circuit conflict regarding SUB payments and the imposition of the FICA tax. At the time of publication, the tax treatment of Supplemental Unemployment Benefits payments involved more than 2,400 administrative refund claims, with a total dollar amount that exceeded $2 billion. Articles selected for publication in this monthly journal furnish pragmatic guidance for navigating a strategic course through the intricate landscape of tax rules and regulations.