The Tax Adviser 2014 

     Illustration by Harry Campbell

    Illustration by Harry Campbell

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    The Model Tax Curriculum 2014 Revisions Provide a Valuable Tool for Accounting Programs

    Article In 2012, a task force of AICPA and American Tax Association representatives was convened to revisit the model tax curriculum and recommend modifications to address changes in the tax environment. This column is an adaptation of the group's final report.
    Published on August 08, 2014

    Suspended or Disbarred Practitioners to Be Allowed to Prepare Tax Returns

    Article The IRS has decided that, as a result of the recent decision preventing it from regulating unenrolled tax return preparers, disbarment or suspension from practice before the IRS cannot include a ban on tax return preparation or blocking an individual's PTIN.
    Published on July 31, 2014

    IRS Offers Voluntary Certification of Return Preparers

    Article Following the defeat in federal court of its mandatory tax return preparer regulation program, the IRS in late June introduced a voluntary program of tax return preparer certification.
    Published on July 31, 2014

    Final Sec. 67(e) Regulations The End of a Long Journey

    Article Sec. 67(e) reached the end of a long and tortured journey recently, when the IRS issued final regulations defining, once and for all, which expenses of an estate or trust are classified as miscellaneous itemized deductions subject to the 2% floor and the alternative minimum tax.
    Published on July 31, 2014

    Sample Course Syllabuses Undergraduate Accounting Majors

    Exhibit The following syllabuses accompany the August 2014 Campus to Clients column, “The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs.”
    Published on July 31, 2014

    Using a Buy/Sell Agreement to Restrict Transfers of Partnership Interests

    Article A buy/sell agreement is a popular way to establish some parameters for the disposition of a partnership interest while establishing a method that can be used to value the interest and the terms of a potential payout.
    Published on July 31, 2014

    2014 Tax Software Survey

    Article In our annual survey, thousands of tax practitioners assessed the software they used to prepare 2013 returns.
    Published on July 31, 2014

    The Tax Adviser 2013 Best Article Award

    Article The winner of The Tax Adviser’s 2013 Best Article Award is Donald T. Williamson for his article, "Planning for the 'Parallel Universe' of the Net Investment Income Tax," in the August 2013 issue.
    Published on July 31, 2014

    IRS to Repropose Sec. 501(c)(4) Regulations

    Article The IRS received an overwhelming flood of comments in response to proposed regulations on the rules governing the political activities of Sec. 501(c)(4) social welfare organizations. As a result, the IRS announced that it will repropose the regulations, after taking the comments into account, and will not hold a public
    Published on July 31, 2014

    Alternative Simplified Research Credit Can Now Be Claimed on Amended Returns

    Article The IRS issued temporary regulations permitting taxpayers to elect the Sec. 41(c)(5) alternative simplified credit on an amended return, as long as the taxpayer (or a member of its controlled group) did not elect to use any other method of calculating the research credit on an original or amended return
    Published on July 31, 2014

    The Tax Adviser August 2014

    Article Articles   2014 Tax Software Survey Paul Bonner Final Sec. 67(e) Regulations: The End of a Long Journey Carol A. Cant
    Published on July 31, 2014

    Will Rev. Rul. 2014-15 Expand the Use of Captive Insurance Companies

    Article In Rev. Rul. 2014-15, the IRS emphasized the need to consider all the facts and circumstances in determining whether an arrangement constitutes insurance, including whether the risks are shifted and distributed.
    Published on July 31, 2014

    Form 5472 Filing Requirements to Become More Stringent

    Article The IRS issued final and proposed regulations amending the rules for filing Form 5472.
    Published on July 31, 2014

    Are Severance Payments Subject to FICA

    Article The definition of wages for purposes of income tax withholding and for the Federal Insurance Contributions Act has often been a point of contention. The Supreme Court recently reversed an appellate decision and held that severance payments to employees who were involuntarily terminated were taxable wages for FICA purposes.
    Published on July 31, 2014

    DINGs, DAPTs, and Tax Planning With Self-Settled Trusts

    Article This item looks at a trust-planning strategy that has received greater attention recently—an arrangement that can allow trust income to avoid state income taxes.
    Published on July 31, 2014

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