Your Search

    • Search Terms

    Narrow Your Search

    By Topic


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 166
    Order by:


    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

    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

    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

    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 Vol. 14 No. 17

    Newsletter AICPA Foundation Launches Revamped Website
    Published on April 29, 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

    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

    AICPA News Update - May 11, 2012

    Newsletter In this issue: Navigating a Non-Family Leadership Role in a Family-Owned Business, Free Webinar: Small Firm Issues Update, AICPA Now Accepting Nominations for National Public Service Award, Apply for the 2012 P. Thomas Austin PFP Division Scholarship to Attend the Advanced Estate Planning Conference
    Published on May 11, 2012

    Special AICPA News Update - Nov. 1, 2012

    Newsletter In this issue: Exposure Draft Released on Financial Reporting Framework for Smaller Private Entities
    Published on November 01, 2012

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 166
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.