2011

    2011 AICPA News Updates 

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    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    AICPA Tax Insider August 12, 2010

    Article
    Published on August 16, 2010

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