AICPA News Update Vol. 14 No. 18
AICPA Now Accepting Nominations for National Public Service Award
Published on May 06, 2011
Deducting Employee MBA Expenses
The deductibility of the cost of an MBA degree under Sec. 162(a) as a trade or business expense for an employee is a complex subject, with several factors to consider.
Published on July 01, 2012
AICPA News Update Vol. 13 No. 34
Member Ballot FAQ Updated; Young Professional Survey Available
Published on August 20, 2010
Tax Treatment of Expenses Incurred by Individuals Temporarily Out of Work
This article examines the tax treatment of expenses incurred by individuals who are temporarily out of work.
Published on September 01, 2010
AICPA News Update Vol. 13 No. 19
Download AICPA White Paper on Health Care Reform
Published on May 07, 2010
AICPA News Update Volume 13 No. 13
In This Issue: Regulatory Alert, Business and Industry Guide from AICPA & more
Published on March 26, 2010
AICPA News Update Vol. 14 No. 14
Expanded 1099 repeal passes Senate
Published on April 08, 2011
AICPA News Update Vol. 14 No. 12
Clarified Statement on Auditing Standards Finalized, Another Exposed for Comment
Published on March 25, 2011
Protecting Refunds of Certain Overpaid Deficiency Interest
Disputes regarding interest issues are not uncommon.
Published on July 01, 2009
Changing Level of Participation in an S Corporation for Tax Planning Purposes
A shareholder materially participates in an S corporation if the shareholder or the shareholder’s spouse is involved in the corporation’s trade or business on a regular, continuous, and substantial basis. This column discusses three tests that practitioners are likely to encounter when dealing with S corporation shareholders.
Published on August 01, 2011