Contributing Intangible Property to an LLC
While there usually is little difficulty in determining whether a contribution to a limited liability company consists of property, questions can arise when a contribution could be characterized as property created by a person’s services or services that create property for the LLC’s benefit.
Published on February 04, 2014
Taxpayer Representation in the Shadow of Preparer Discipline
Tax practitioners at times must balance client interests and their own professional interests. This issue takes on even greater import when the CPA is representing a client before the IRS.
Published on October 31, 2013
Applying AICPA Business Valuation Standards in Tax Practice
the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The new standards apply to any AICPA member, or a nonmember CPA practicing in a state
Published on May 02, 2010
New Directions in Individual Taxation
This article covers recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
Published on August 31, 2014
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