مشروب سیاه و مشروب سیاه و سفید: تجزیه و تحلیل برنامه ریزی مالیاتی، تحقیق، سیاست و بیانیه مالی پیامدهای مالیات از طریق گزارش مالی مالیات بر درآمد

This paper provides a series of mini cases exploring the tax planning, tax research, tax policy and financial statement implications of Packaging Corporation of America’s use of the alternative fuel mixture tax credit and subsequent amendment of its 2009 tax return in 2010 to swap its alternative fuel mixture tax credits for cellulosic biofuel producer credits. These cases may be directed for use in either upper-division undergraduate courses or graduate courses.