id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cblr-3040	Luppino, Anthony J.	Stopping the Enron End-Runs and Other Trick Plays: The Book-Tax Accounting Conformity Defense	2003	156	.pdf	application/pdf	58449	1838	40	A requirement that external reports for creditors, stockholders, etc. conform to income tax accounting as a prerequisite for the use of certain income tax methods has been applied by the Treasury Department and further applications are under consideration. 10 Representatives of the SEC's Office of Chief Accountant and Division of Corporation Finance acknowledged in telephone interviews in August and September 2001 that there had been no system of regular interaction between their offices and the Treasury Department to compare book and tax accounting for potentially abusive transactions.	cache/cblr-3040.pdf	txt/cblr-3040.txt