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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 April 01, 2010

    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 May 01, 2012

    Electronic Schedules K-1

    Article The IRS issued rules partnerships must follow if they want to supply Schedules K-1 electronically
    Published on April 01, 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 September 01, 2009

    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 October 01, 2011

    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 December 01, 2009

    IRS Revises Sec. 179 Expensing Amounts to Reflect HIRE Act Changes

    Article On June 1, the IRS issued revised inflation-adjusted numbers to reflect the extension of the increased Sec. 179 expensing amount for 2010 (Rev. Proc. 2010-24
    Published on August 01, 2010

    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 December 01, 2008

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