March

    The Tax Adviser March 2010 

     

     

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    The Proper Timing of Workers Compensation Deductions

    Article For companies with more than a de minimis amount in their workers’ compensation reserve, it may be worthwhile to review the details underlying the reserve amount.
    Published on January 28, 2011

    The Proper Timing of Workers Compensation Deductions

    Article For companies with more than a de minimis amount in their workers’ compensation reserve, it may be worthwhile to review the details underlying the reserve amount.
    Published on January 28, 2011

    Notice 2010-6 Sec. 409A Document Failure Correction Program

    Article The IRS has provided methods for taxpayers to voluntarily correct certain types of failures to comply with the document requirements of Sec. 409A.
    Published on January 28, 2011

    Growing Opportunities The Agricultural Chemical Security Credit

    Article Taxpayers that deal with fertilizers and pesticides should consider their own facts and circumstances to determine how the agricultural chemical security credit might apply.
    Published on January 28, 2011

    NOL Carryback Claims Can Unlock Closed Statute of LimitationYears

    Article With the introduction of the five-year net operating loss (NOL) carryback in Sec. 172(h) as part of the Worker, Homeownership, and Business Assistance Act of 2009, taxpayers should consider the impact that carrying back an NOL has on the assessment statute of limitation.
    Published on January 28, 2011

    Notice 2010-6 Sec. 409A Document Failure Correction Program

    Article The IRS has provided methods for taxpayers to voluntarily correct certain types of failures to comply with the document requirements of Sec. 409A.
    Published on January 28, 2011

    NOL Carryback Claims Can Unlock Closed Statute of LimitationYears

    Article With the introduction of the five-year net operating loss (NOL) carryback in Sec. 172(h) as part of the Worker, Homeownership, and Business Assistance Act of 2009, taxpayers should consider the impact that carrying back an NOL has on the assessment statute of limitation.
    Published on January 28, 2011

    Growing Opportunities The Agricultural Chemical Security Credit

    Article Taxpayers that deal with fertilizers and pesticides should consider their own facts and circumstances to determine how the agricultural chemical security credit might apply.
    Published on January 28, 2011

    Final Regs. on Cash D Reorgs.

    Article The IRS published final regulations addressing the qualification and treatment of certain acquisitive transactions as reorganizations under Sec. 368(a)(1)(D) where no stock or securities of the acquiring corporation are issued in the transaction (cash D reorganizations).
    Published on January 28, 2011

    Final Regs. on Cash D Reorgs.

    Article The IRS published final regulations addressing the qualification and treatment of certain acquisitive transactions as reorganizations under Sec. 368(a)(1)(D) where no stock or securities of the acquiring corporation are issued in the transaction (cash D reorganizations).
    Published on January 28, 2011

    Tax Court Does Not Have Jurisdiction to Redetermine Sec. 6707A Penalties

    Article The Tax Court held that it did not have jurisdiction to redetermine a taxpayer’s liability for Sec. 6707A penalties for failure to report involvement in a listed transaction.
    Published on January 28, 2011

    Tax Court Does Not Have Jurisdiction to Redetermine Sec. 6707A Penalties

    Article The Tax Court held that it did not have jurisdiction to redetermine a taxpayer’s liability for Sec. 6707A penalties for failure to report involvement in a listed transaction.
    Published on January 28, 2011

    Gift Tax Paid onTransfer of QTIP Remainder Included in Estate

    Article The Tax Court held that the amounts of gift tax paid by the recipients of a QTIP remainder are includible in the transferor’s gross estate under Sec. 2035(b).
    Published on January 28, 2011

    IRS Plans to Require Disclosure of UncertainTax Positions

    Article The IRS said it is developing a schedule that certain businesses would be required to use to disclose uncertain tax positions on their returns annually.
    Published on January 28, 2011

    IRS Issues Regs. and Guidance on Disclosure of Tax Return Information

    Article The IRS has issued regulations under Sec. 7216 that increase the circumstances in which tax return preparers can disclose or use certain limited tax return information and two revenue rulings that provide guidance to tax return preparers on situations in which they will not be liable for civil or criminal
    Published on January 28, 2011

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