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    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 May 01, 2010

    One Reorganization, Two Tax Years, One Practical Solution

    Article This item considers what is the proper time to report the transaction if a reorganization spans different tax years
    Published on July 01, 2011

    Employment Tax Consequences of a Corporate Change of Control Event

    Article This item examines the employment tax consequences related to a corporate change of control event. Those consequences generally depend on the type of event, namely whether there is an asset purchase, a merger, or a...
    Published on July 01, 2011

    Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax

    Article In recent years, IRS excise tax examinations have focused on taxpayers that import articles potentially subject to the excise tax imposed on certain ozone-depleting chemicals (ODCs) under Sec. 4681
    Published on June 01, 2010

    A Little-Known Tax Benefit The Gift of Inventory

    Article Tax incentives are available for contributions of inventory for the care of the ill, needy, or infants, but many taxpayers may be unaware of them. This item outlines the current...
    Published on June 01, 2010

    Revised LMSB Examiner Procedures for Tax Preparer Penalty Cases

    Article This item discusses the continuing trend of shifting accountability for tax return compliance to return preparers by raising preparer conduct standards, broadening the definition of tax return preparers, and increasing preparer penalties for violations
    Published on November 01, 2010

    The Current State of the Tax Provision Process

    Article In the May issue of AICPA Corporate Taxation Insider, Vertex and AICPA surveyed corporate tax and accounting professionals to gain insight into the global tax provision process. In just six short questions we obtained a snapshot of how corporations are currently handling provision, as...
    Published on August 26, 2010

    Tax Law Changes Delay Start of Filing Season for Some Taxpayers

    Article The IRS has warned taxpayers that it will not be accepting certain 2010 individual tax returns until mid- or late February, due to tax law changes enacted by Congress late in 2010. Taxpayers affected include all those who itemize deductions on Schedule A, as...
    Published on February 01, 2011

    Global Tax Treatment of Equity Awards

    Article Careful consideration is needed before a company begins to issue long-term incentives in foreign tax jurisdictions
    Published on May 01, 2010

    International Students and the American Opportunity Tax Credit

    Article The tax compliance of international students is now a more critical issue because of the partially refundable nature of the American opportunity tax credit
    Published on November 01, 2011

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