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    The Exclusion for Meals and Lodging

    Article This article explains the general exclusion under Sec. 119(a) and the other limited exclusions for meals and lodging received from an employer and addresses whether a partnership may treat a partner as an employee for purposes of the Sec. 119(a) exclusion.
    Published on April 01, 2015

    Identifying What Constitutes Partnership Liabilities and How They Affect the Basis of Partnership Assets

    Article Only partnership debt that has an impact on the partnership's inside basis is a liability. All other debt is excluded from consideration.
    Published on April 01, 2015

    Tax Reform Five Priorities to Remember

    Article As a new Congress begins a fresh look at tax reform, the AICPA intends to stay engaged in the process and advocate on issues of particular interest to CPAs. Five areas deserve strong consideration in tax reform.
    Published on April 01, 2015

    IRS Will Waive Penalties for Underpayments Related to the Premium Tax Credit

    Article IRS will provide automatic penalty relief for premium tax credit underpayments.
    Published on April 01, 2015

    Regulations Will Allow Charter School Employees to Participate in Government Plans

    Article The IRS announced that it will develop regulations under Sec. 414(d) that would permit a state or local retirement system that qualifies as a governmental plan to cover employees of charter schools.
    Published on April 01, 2015

    New Procedures for Filing Accounting Method Changes Are Released

    Article The IRS issued new procedures taxpayers should use to make accounting method changes.
    Published on April 01, 2015

    Offshore Disclosure Program a Success, Will Remain Open

    Article The IRS stated that it intends to keep its Offshore Voluntary Disclosure Program (OVDP) open until it announces otherwise.
    Published on April 01, 2015

    Changes Are Proposed for Accounting for Income Taxes Under FASB ASC

    Article FASB proposed two standards changes to Accounting Standards Codification (ASC) Topic 740, Income Taxes, that are designed to reduce complexity in accounting for income taxes.
    Published on April 01, 2015

    Rules Governing Internal-Use Software Are Proposed

    Article The IRS issued long-awaited proposed regulations on what type of internal-use software qualifies for the Sec. 41 research credit. Although the new rules are proposed, not final, the IRS says it will not challenge taxpayers' return positions that apply these rules currently.
    Published on April 01, 2015

    What Taxpayers Need to Know to Comply With the Final Tangible Property Regulations

    Article An overview of the final tangible property regulations and discussion of the procedural guidance and what taxpayers will need to consider in complying with the final regulations.
    Published on April 01, 2015

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