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    Payments for Future Remediation Expenses Are Not Insurance Premiums

    Article ...Editor: Joel E. Ackerman, CPA, MST The IRS ruled in Rev. Rul. 2007-47 that payments to an insurance company to cover future capped costs were not insurance payments for tax purposes. The "premium" was an amount equal to the present value of estimated f
    Published on April 19, 2010

    AICPA News Update Vol. 14 No. 42

    Newsletter Free Webcast Explores the Future of Management Accounting and the New CGMA Credential
    Published on October 07, 2011

    IRS Workforce Initiative

    Article To prepare for the future, the IRS has established a Workforce of Tomorrow task force, with six areas of focus
    Published on January 28, 2011

    Textron A Still Uncertain Future for Tax Accrual Workpapers

    Article A significant case focusing on application of the work-product doctrine to tax accrual workpapers is Textron Inc., 507 F. Supp. 2d 138 (D.R.I. 2007). As litigation on this question enters its fourth year, it remains unclear to what extent the work-product doctrine protects tax accrual workpapers and how to effectively
    Published on January 28, 2011

    AICPA News Update Vol. 14 No. 23

    Newsletter Take Action Now to Change the Future of Private Company Financial Reporting
    Published on June 29, 2011

    Disposing of an Activity to Release Suspended Passive Losses

    Article Unused PALs are suspended and carried forward to future years until the taxpayer (1) disposes of the particular activity that generated the losses, (2) generates net passive activity income in the case of a personal service corporation, or...
    Published on May 21, 2010

    The lifelong learning revolution is on. Are you ready

    Newsletter AICPA Special News Update on the Future of Learning
    Published on July 02, 2014

    IRS Enforcement Activities Past, Present, and Future

    Article This article reviews IRS enforcement activities since 1997 that relate to individual taxpayers.
    Published on May 10, 2010

    Nonphysical Injury Awards After Murphy

    Article The taxation of nonphysical injury awards is far from settled, and taxpayers and practitioners should be diligent in monitoring future developments
    Published on May 03, 2010

    AICPA News Update Vol.12 No.22

    Newsletter Supreme Court Grants Cert. in Business Method Patent Case, AICPA President and CEO Addresses Fair Value Process, Decisions and Future, FASB Issues New Disclosure Guidelines for Subsequent Events, Auditing Standards Board Issues Additional Exposure Draft Under Clarity Project, Audit Committee Resources Developed on ARRA of 2009
    Published on June 24, 2011

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