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    Showing results 1 - 10 of 1915
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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

    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

    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

    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

    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

    FATCA Withholding on Payments to Nonfinancial Foreign Entities A Broad New Requirement

    Article Beginning July 1, 2014, U.S. taxpayers that have nothing to do with financial services will be required to collect, analyze, document, and report information regarding payments to both foreign financial institutions...
    Published on September 30, 2013

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