AICPA Tax Insider - 2010 

    Open Hide documents in this section

    Page  1 2 3 4
    Showing results 1 - 15 of 56
    Order by:


    AICPA Tax Insider - 2010

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

    AICPA Tax Insider - 2010

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

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    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 January 28, 2011

    Building a Learning Culture at a CPA Firm

    Article How a learning culture will increase your firm’s efficiency, range of services and ability to retain high-quality employees. Sponsored by AuditWatch In today’s hectic environment, CPAs often find themselves running from one fire to the next. However, as w
    Published on January 28, 2011

    Building a Learning Culture at a CPA Firm

    Article How a learning culture will increase your firm’s efficiency, range of services and ability to retain high-quality employees. Sponsored by AuditWatch In today’s hectic environment, CPAs often find themselves running from one fire to the next. However, as w
    Published on January 28, 2011

    Goodnight GRAT

    Article Grantor-retained annuity trusts — commonly referred to as “GRATs” — have been in the cross-hairs of the Internal Revenue Service (IRS), Congress and the Obama Administration for some time. This is because of the increased use of short-term GRATs with zero-remainder interests, resulting in no gift tax upon the creation
    Published on January 28, 2011

    Goodnight GRAT

    Article Grantor-retained annuity trusts — commonly referred to as “GRATs” — have been in the cross-hairs of the Internal Revenue Service (IRS), Congress and the Obama Administration for some time. This is because of the increased use of short-term GRATs with zero-remainder interests, resulting in no gift tax upon the creation
    Published on January 28, 2011

    The Bread and Butter of Corporate Taxation Expensing

    Article M&A may be exciting (or at least as exciting as tax law gets), but the bread and butter of corporate tax practice is in reducing current year taxable income and the best way to do that is to ensure that costs paid in the year don’t have to be capitalized.
    Published on January 28, 2011

    Page  1 2 3 4
    Showing results 1 – 15 of 56
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.