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    An Overview of AICPA and IRS Rules of Practice

    Article This column refreshes practitioners on the AICPA and IRS rules of practice, provides a list of resources for questions and answers, and details the relationship and similarities between the AICPA and IRS ethics standards related to tax practice
    Published on February 01, 2014

    Incorporating the Statement on Responsibilities in Personal Financial Planning into a Tax Practice

    Article This column explains the Statement on Responsibilities in Personal Financial Planning Practice, issued by the AICPA’s PFP Executive Committee, and discusses how practitioners can use it to help clients with personal financial planning.
    Published on September 01, 2011

    Current Corporate Income Tax Developments, Part I - 2011

    Article Part I of this two-part article focuses on nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.
    Published on March 01, 2011

    AICPA Tax Standards Strengthened

    Article Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services.
    Published on February 01, 2010

    IRS Releases Final Regulations and Interim Guidance on Medical Device Excise Tax

    Article Treasury published final regulations and additional interim guidance relating to the medical device excise tax.
    Published on March 01, 2013

    Preparing for the Medical Device Excise Tax

    Article Taxpayers may face a number of unresolved issues in preparing to comply with the new excise tax on sales of medical devices.
    Published on July 01, 2012

    Sec. 7216 Regulations

    Article The AICPA Tax Division has formed a task force to review the impact of final regulations released by Treasury and the IRS in January 2008, involving the disclosure and use of tax return information by tax return preparers under Sec. 7216.
    Published on May 01, 2008

    Is Office Artwork Depreciable Property

    Article Whether office artwork and decor is depreciable depends on whether the decorations are considered “valuable and treasured” art pieces or just plain tangible property used in the trade or business.
    Published on August 01, 2012

    Controlling Interest Provisions in State and Local Real Estate Transfer Taxes

    Article A common way for a taxpayer to transfer real estate to a new owner without paying a real property transfer tax has been to transfer an ownership interest in an entity that holds title to the property. However, a number of jurisdictions now require taxpayers who engage in these types of transfers
    Published on September 01, 2011

    Discharge of Indebtedness on Principal Residences and Business Real Property

    Article This article discusses the differing tax consequences of a borrower’s default and/or indebtedness discharge on recourse versus nonrecourse loans on principal residences. It then addresses what constitutes business indebtedness for purposes of the Sec. 108(a)(1)(D) exclusion from taxation for discharge of qualified real property business indebtedness.
    Published on September 01, 2011

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