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    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

    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

    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

    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

    Preparing Canadian Structures for 2010

    Article Effective January 1, 2010, Canada will look through tax-transparent U.S. LLCs and determine treaty eligibility at the member level
    Published on January 28, 2011

    Customer Reward Programs Deducting Fulfillment Costs Prior to Economic Performance

    Article Regs. Sec. 1.451-4 provides a narrow exception to the economic performance rules that allows accrual-basis taxpayers who issue premium coupons (or trading stamps) to deduct the estimated fulfillment cost...
    Published on July 25, 2013

    Exchange of Shares in ISO Exercise

    Article Under Regs. Sec. 1.6045-1(d)(2), which requires that broker statements disclose securities’ adjusted basis beginning January 1, 2011, basis tracking of ISOs is more relevant than ever
    Published on April 17, 2012

    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

    IRS Publishes FAQs on Small Business Health Care Credit

    Article On April 1, the IRS published on its website 22 questions and answers about the new small business health care tax credit
    Published on January 28, 2011

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