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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

    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

    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

    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

    Californias Move to Single Sales Factor

    Article Beginning January 1, 2011, multistate businesses may elect to use a single sales factor method of apportionment for purposes of their California corporate income tax return
    Published on November 01, 2010

    Taxability of Employer-Owned Life Insurance Contracts

    Article Sec. 101(j)(1) limits the amount of tax-free treatment a person (which can be any type of entity) can receive from the proceeds on an employer-owned life insurance (EOLI) contract...
    Published on December 01, 2009

    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 August 01, 2012

    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 September 01, 2013

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