AICPA Tax Insider - 2010 

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    AICPA Tax Insider - 2010

    Overview Browse issues of the AICPA Tax Insider e-newsletter for calendar year 2010.
    Published on March 18, 2011

    Tax Insider - December 9, 2010

    Article
    Published on December 15, 2010

    Tax Insider November 11, 2010

    Article
    Published on November 12, 2010

    AICPA Tax Insider October 14, 2010

    Article
    Published on October 18, 2010

    Tax Insider September 9, 2010

    Article
    Published on September 09, 2010

    2010 Tax Software Survey

    Article The Journal of Accountancy and The Tax Adviser conducted a survey of AICPA members who prepared 2009 tax returns for a fee to determine which tax preparation software products were the most popular, what aspects of those products preparers liked and what they disliked.
    Published on September 09, 2010

    Edges of Acceptable Tax Planning

    Article The 11th Circuit affirmed the application of section 1031(f)(4) to a like-kind exchange that was structured by a corporation to avoid the purposes of the related party rule of section 1031(f). Ocmulgee Fields, Inc. v. CIR, No. 967-07 (11th Cir. 8/13/2010), aff'g, 132 T.C. No. 6 (2009). After an earlier similar ruling
    Published on September 09, 2010

    Registered Tax Return Preparers Beware of New Jargon and Compliance Obligations

    Article The federal government has been increasingly focused on errors of paid return preparers. After study by the Internal Revenue Service (IRS) and other government agencies, the IRS has a plan that casts a wide net, at significant cost, to try to rein in a few bad preparers, increase the competency
    Published on September 09, 2010

    How Poor Planning and Tainted Opinion Added Up to a $36.7 Million Accuracy Penalty

    Article In a case of first impression, the Tax Court in Canal Corp. et. al. v. Commissioner, 135 T.C. No. 9, was presented with a leveraged partnership transaction. As a result of poor planning, sloppy paperwork and a tainted opinion by PriceWaterhouseCoopers (PwC), the Tax Court held that the transaction constituted a disguised sale,
    Published on September 09, 2010

    AICPA Tax Insider August 12, 2010

    Article
    Published on August 16, 2010

    Repeal of the Estate Tax, But Carryover Basis for 2010

    Article The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) enacted a new regime of modified carryover basis, replacing the step-up in basis rules for assets owned by and acquired from a taxpayer who died in 2010. After phasing out the estate tax by raising the “applicable exclusion amount”
    Published on August 12, 2010

    Do You Remember

    Article This article provides a brief history on how December 31, 2010 became such a significant date in the federal tax system. A quiz is included to help you gauge how well you remember the rules that existed before the temporary 2001/2003 changes were enacted.
    Published on August 12, 2010

    Unexpected Pitfalls in Using LLCs

    Article The advent of the limited liability company (LLC) has in some ways simplified numerous transactions, both domestically and abroad. The LLC can combine liability protection to all owners, with passthrough tax treatment (if passthrough tax treatment is what the owner wants), even if the LLC does not qualify as an
    Published on August 12, 2010

    AICPA Tax Insider July 15, 2010

    Article
    Published on August 02, 2010

    Seventh Circuit Upholds Limitation Period for Seeking Equitable Innocent Spouse Relief

    Article On June 8, 2010, the Seventh Circuit in Cathy Marie Lantz v. Commissioner, Docket No. 09-3345, reversed the Tax Court’s decision invalidating the Internal Revenue Service (IRS) regulation, Section 1.6015-5(b)(1), which imposes a two-year limitations period for seeking equitable innocent spouse relief.
    Published on July 15, 2010

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