Your Search

    • Search Terms

    Narrow Your Search

    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 1895
    Order by:


    Appendix 1 Bankruptcy/InsolvencyComparison of Old and New Law

    Toolkit The Toolkit Companion Disc to the Accountant's Business Manual Supplement 48 contains an error. Bankruptcy/Insolvency Appendix 1, Comparison of Old and New Law, was one of the appendix files that was mistakenly omitted from the 2011-2012 CD, which would have been included with your supplement...
    Published on February 02, 2012

    Exhibit 1 Form 1040NR foreign national questionnaire

    Article
    Published on February 12, 2010

    Electronic Schedules K-1

    Article The IRS issued rules partnerships must follow if they want to supply Schedules K-1 electronically
    Published on March 31, 2012

    Interpretations of SSTS No.1, Tax Return Positions

    Article Recently issued revised and updated interpretations of the AICPA’s SSTS No.1, Tax Return Positions, provide guidance to practitioners on tax reporting standards when recommending return positions or preparing or signing returns
    Published on April 30, 2012

    Careful Analysis Required for Potential Regs. Sec. 1.752-7 Liabilities

    Article Regs. Sec. 1.752-7 defines what constitutes a 1.752-7 liability, how these liabilities are treated when assumed by the partnership or another partner, and the impact of a later...
    Published on January 28, 2011

    Revenue Procedure Adds New Disclosure Requirements for Grouping of Passive Activities

    Article Regs. Sec. 1.469-4 sets forth rules for grouping a taxpayer’s trade or business activities and rental activities for purposes of applying the passive activity loss and credit limitations. Under...
    Published on January 28, 2011

    FATCA Regulations Effective Date Approaching Quickly

    Article As of July 1, 2014, withholding agents must have processes in place to determine and document the FATCA status of their payees before payment is made
    Published on August 31, 2013

    New Rules Seek to Reduce Tax Advantages of Converting Second Home to Principal Residence

    Article Beginning January 1, 2009, the full $250,000/$500,000 exclusion under Sec. 121 will no longer be available on the sale of a taxpayer's principal residence if the residence was...
    Published on May 03, 2010

    FBARs and Not-Yet-Reported Offshore Income Penalties and Practitioners Issues

    Article This item considers (1) options available for the client that did not disclose under the IRS’s voluntary disclosure program, which ended October 15, 2009; (2) practitioners’ responsibilities, including tax organizers and engagement...
    Published on January 28, 2011

    Recurring-Item Exception Can Economic Performance Be Accelerated

    Article Rev. Rul. 2012-1 addresses the application of the economic performance rules and whether the recurring-item exception may be applied to accelerate economic performance with respect to liabilities for the lease of...
    Published on July 23, 2013

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 1895
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.