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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 January 28, 2011

    Death and Taxes Executors Beware

    Article The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act revised tax law for estates of decedents dying in 2010, 2011, or 2012. The new rules apply for 2010 unless an...
    Published on June 16, 2011

    States Examining Business Tax Incentives

    Article It is well known that states use their tax systems as an economic development tool for attracting and retaining businesses. Competition among the states to attract businesses is sometimes called a "race to the bottom." States are frequently...
    Published on January 28, 2011

    The Qualified Therapeutic Discovery Project Tax Credit and Grant

    Article Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic discovery project credit (Sec. 48D
    Published on July 13, 2012

    Tax Practice Responsibilities

    Article This new quarterly column addresses the tax practice responsibilities part of CPA tax professionals’ practice and provides information that will enable practitioners to become better informed about and meet their legal, regulatory, and ethical responsibilities as...
    Published on July 20, 2011

    Software and California Sales and Use Tax

    Article This item addresses the sales and use tax implications of canned software (prewritten programs) under two recent California cases in light of that state's current statutory scheme
    Published on April 20, 2012

    Focus on Tax Avoidance Leads to Changes in Foreign Reporting Requirements

    Article The use of information reporting to prevent tax avoidance has been a major focus of the current administration and the IRS
    Published on September 01, 2010

    Comparing International Tax Systems in the Introductory Tax Class

    Article This column describes an assignment that requires a modest time commitment to bring international tax issues into the introductory tax course and to raise student awareness of differences in tax systems
    Published on November 02, 2010

    Planning for the Unearned Income Medicare Contribution Tax

    Article The unearned income Medicare contribution tax is scheduled to come to life at the end of next year, and it may have a significant impact on some taxpayers
    Published on January 13, 2012

    Tax Court in the Classroom

    Article This column describes mock Tax Court: An exercise that has assisted students in improving their communication and analytical skills and has proven instrumental in helping them prepare for their professional careers in accounting
    Published on January 13, 2012

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