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    How Poor Planning and Tainted Opinion Added Up to a $36.7 Million Accuracy Penalty

    Article In a case of first impression, the Tax Court in Canal Corp. et. al. v. Commissioner, 135 T.C. No. 9, was presented with a leveraged partnership transaction. As a result of poor planning, sloppy paperwork and a tainted opinion by PriceWaterhouseCoopers...
    Published on January 28, 2011

    Questions on EINs in F Reorganizations Involving Disregarded Entities

    Article Until the IRS issues clarifying guidance on whether a corporation that converts to an LLC always must retain its historic EIN, potential procedural conflicts may exist in relying on Rev. Rul. 73-526 to retain an EIN in an F reorganization.
    Published on June 30, 2013

    Ohios CAT Upheld

    Article The Supreme Court of Ohio has ruled that the state’s commercial activity tax (CAT) does not violate the Ohio constitution’s prohibition of excise or sales taxes upon food sales and purchases.
    Published on January 28, 2011

    Service Learning and Tax More Than VITA

    Article This column provides readers with some thoughts for integrating service learning using tax issues as the content platform. The column describes the projects used by the author and some additional thoughts for expanding the scope of tax-based service learning projects beyond VITA.
    Published on January 28, 2011

    AICPA News Update - January 11, 2013

    Newsletter In this issue: IRS Delays Start of Tax Season to Jan. 30; AICPA Survey: Most AICPA Members Believe Deficit Reduction Should Be Government’s Top Economic Priority; AICPA and NYSSCPA Release Modifications of Form TC309 for NYC Certiorari Filings; Have You Seen the New Journal of Accountancy Mobile Website?; Free Webinar:
    Published on January 15, 2013

    AICPA News Update Vol. 14 No. 17

    Newsletter AICPA Foundation Launches Revamped Website
    Published on April 29, 2011

    Transition Relief Offered on Minimum Essential Coverage and Shared-Responsibility Penalty

    Article Proposed regulations issued by the IRS answer a number of questions regarding the Sec. 5000A individual mandate under 2010’s health care reform legislation.
    Published on March 31, 2014

    AICPA News Update - March 9, 2012

    Newsletter In this issue: CPA Financial Executives’ Optimism Increases; Hiring Still Lags, OMB Issues Advance Notice of Proposed Changes for Circular A-133 and Cost Principles, Annual Report of AICPA Disciplinary Activity Now Available, Public Vote Now Open on StartHereGoPlaces.com, Catch Up on AICPA Insights
    Published on March 09, 2012

    Revised Statements on Standards for Tax Services

    Article The AICPA has released revised Statements on Standards for Tax Services (SSTS), effective January 1, 2010. The SSTS are enforceable standards of tax practice issued by the AICPA’s Tax Executive Committee (TEC).
    Published on January 28, 2011

    IRS Once Again Confirms Unfavorable Position on Material Participation Standard for Trusts

    Article Sec. 1411(a)(2) imposes a tax of 3.8% on estates and trusts on the lesser of their undistributed net investment income or the excess of their adjusted gross income over the dollar amount at which the highest tax bracket in Sec. 1(e) begins for the tax year.
    Published on July 31, 2013

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