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    Engagement Letter Fairness Opinion Fee Language May Affect Fees Taxation

    Article Language used in investment banker (IB) engagement letters to implement fee payment arrangements can significantly affect the federal income tax treatment of such payments
    Published on October 04, 2011

    Setting Proper Boundaries With a Clear, Concise Engagement Letter

    Article This column considers the contractual nature of engagement letters and addresses some common criteria that should be considered, and terms that should be included in, most engagement letters
    Published on October 31, 2014

    IRS Correspondence Examinations

    Article ...returns. This item reviews the procedures by which returns are selected for review, how taxpayers should respond to correspondence, and IRS problems with timely response to taxpayer or practitioner letters
    Published on June 16, 2011

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on September 30, 2014

    The Tax Adviser November 2014

    Publication Articles   The Impact of the Net InvestmentIncome Tax on Estates and Trusts By Donald T. Williamson Innocent
    Published on October 31, 2014

    IRS Reverses Itself on Applying 70% Safe-Harbor Deduction for Success-Based Fees to Certain Milestone Payments

    Article The IRS offers an elective safe harbor to deduct 70% of qualified success-based fees, and while certain “milestone payments” common to acquisition transactions do not qualify for the safe-harbor election, certain “eligible milestone payments” do.
    Published on August 31, 2013

    The Need for Increased Due Diligence in Filing Extensions

    Article This item reviews the requirements for filing for extensions, estimating tax liability, and paying all due tax liabilities.
    Published on June 16, 2011

    Current Tax Return Disclosure Issues Involving Sec. 7216

    Article Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting.
    Published on July 31, 2013

    Circular 230 Its Day-to-Day Impact on Tax Practices

    Article While discussions about Circular 230 usually focus on the standards it imposes relating to tax returns and opinions, the breadth and scope of Circular 230 also regulates the day-to-day business operations of tax practitioners relating to fees, client solicitations, marketing and advertising, and the management of client files and records.
    Published on August 24, 2012

    CPAs and Comfort Letters The New Chocolate

    Article For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests.
    Published on June 30, 2013

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