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    The Tax Adviser 2014 

     Illustration by Harry Campbell

    Illustration by Harry Campbell

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    Valuing Partnership Interests Acquired in Exchange for Services

    Article This column addresses the rules that currently govern the receipt of a partnership interest in exchange for services. Practitioners should be aware that proposed regulations and Notice 2005-43 provide new rules and new safe-harbor provisions that will apply to the receipt of a partnership interest by a service partner when the
    Published on December 01, 2014

    AICPA Letter to IRS Highlights Shortcomings in New Electronic Signature Procedures

    Article AICPA sent a letter to the IRS Commissioner raising concerns about the IRS's recently issued guidance on electronic signatures.
    Published on December 01, 2014

    Seventh Circuit Affirms Dismissal of Lawsuit on Employer Mandate Delay

    Article The Seventh Circuit affirmed the dismissal of a suit objecting to the IRS's decision to delay imposing the Sec. 4980H employer mandate penalty until 2015.
    Published on December 01, 2014

    IRS Fills in the Details on Anti-Inversion Proposals

    Article IRS announced rules designed to reduce the tax benefits and therefore the incentives for corporate tax inversions.
    Published on December 01, 2014

    20142015 Per Diem Rates for Business-Related Travel

    Article The IRS issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home in 2014 and 2015.
    Published on December 01, 2014

    IRS Proposes Changes to Affordable Care Act Lookback and Cafeteria Plan Rules

    Article The IRS issued two notices proposing to change the rules for when a taxpayer can revoke health care coverage in a cafeteria plan and enroll in a plan on the Health Insurance Marketplace exchanges, and how to measure the lookback period for determining who is a full-time employee when an
    Published on December 01, 2014

    Employees Can Deduct Expenses for Local Lodging

    Article Regulations the IRS issued finalize rules allowing employees to deduct certain expenses paid or incurred for local lodging as business expenses.
    Published on December 01, 2014

    Final Regulations Define Which Health Care Benefits Qualify as Excepted Benefits

    Article Dental, vision, and long-term-care benefits will qualify as excepted benefits under final regulations issued by the IRS
    Published on December 01, 2014

    CPAs Evolving Role as Estate Planners

    Article Understanding the tax changes under ATRA alone does not prepare practitioners for how dramatically their role in the estate planning process has changed.
    Published on December 01, 2014

    New Rules on Written Tax Advice and Other Revisions to Circular 230 and Their Effect on CPAs

    Article This article discusses the technical provisions of Circular 230, ­Regulations Governing Practice Before the Internal Revenue Service, and how recent revisions could affect existing tax practice procedures and the management of tax practices.
    Published on December 01, 2014

    Recent Developments in Compensation and Benefits

    Article This article highlights some notable recent rules and guidance in employee benefits and compensation, as well as case law pertaining to employee benefits.
    Published on December 01, 2014

    New Yorks Tax Reform and Its Impact on Small Business

    Article The New York executive budget legislation for fiscal year 2014–2015 was signed by Gov. Andrew Cuomo on March 31, 2014. What impact does New York's tax reform have on smaller, nonbanking businesses? And what is the impact on smaller businesses primarily located outside New York state?
    Published on December 01, 2014

    Benefits of Interest Charge Domestic International Sales Corporations

    Article Taxpayers can use an interest charge domestic international sales corporation (IC-DISC) to obtain a tax incentive available to manufacturers, producers, resellers, and exporters of goods that are produced in the United States with an ultimate destination outside the United States.
    Published on December 01, 2014

    Update on the Medical Device Excise Tax

    Article The medical device excise tax with its complex regulations and reporting requirements essentially amounts to a sales tax on members of a targeted industry group regardless of whether they have profits.
    Published on December 01, 2014

    Only Smallest Charitable Trusts Benefit From Streamlined Application

    Article The IRS issued a streamlined application for recognition of tax-exempt status; however, an organization cannot use Form 1023-EZ if its assets exceed $250,000 or its annual gross receipts are more than $50,000.
    Published on December 01, 2014

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