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    AICPA News Update Vol. 14 No. 33

    Newsletter Going Back to School Again? Discover Alternate Career Opportunities in Education for CPAs
    Published on August 22, 2011

    Refund Claims and the Saturday-Sunday-Holiday Rule of Sec. 7503

    Article In two revenue rulings issued almost 40 years apart, the IRS explored the effect of the Saturday-Sunday-holiday rule on the limitation periods applicable to refund claims.
    Published on May 12, 2010

    Alternative Apportionment Tough for the Taxpayer, (Too) Easy for the States

    Article Alternative apportionment provisions aim to provide limited relief through the possibility of “opting out” of the standard apportionment formulas when their application would produce particularly inequitable results.
    Published on September 30, 2012

    Are Critics Against the Adoption of IFRS So Compelling

    Article International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention the state of the economy or the readiness of the financial community in the United States (U.S.). Several articles provide
    Published on January 28, 2011

    Current Developments in S Corporations

    Article During the period of this S corporation tax update, some major changes that directly affect S corporations took place. This article also presents tax planning ideas for S corporations and their shareholders.
    Published on September 30, 2012

    New Developments in Sourcing Services for Telecommunication Companies

    Article Effective planning and recordkeeping in the apportionment area call for an in-depth understanding of a taxpayer’s business model, including technology-based processes and the related cost accounting systems used, in order to source revenues to the appropriate jurisdiction.
    Published on April 17, 2012

    Accelerating FICA and FUTA Tax Deductions for Vacation and Bonus Pay

    Article Rev. Rul. 2007-12 holds that if the all-events test and recurring-item exception of Sec. 461 are otherwise met, an accrual-method taxpayer may deduct FICA and FUTA tax expenses (payroll taxes) in the year that the deferred compensation to which they relate is earned, regardless of whether that deferred compensation is
    Published on May 18, 2010

    Current Corporate Income Tax Developments (Part I)

    Article During 2008, there were many changes in the area of state and local corporate income taxation. This article focuses on some of the more interesting items in the following corporate income tax areas: nexus, tax base, allocable/apportionable income.
    Published on January 28, 2011

    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court.
    Published on January 28, 2011

    Recent Developments in Estate Planning Part II

    Article This is the second in a two-part article examining developments in estate, gift, and generation-skipping transfer (GST) tax and compliance between June 2012 and May 2013. This part covers developments in estate tax and GST tax.
    Published on September 30, 2013

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