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    Unrelated Business Income from Alternative Investments State Considerations

    Article This item outlines possible tax compliance issues that nonprofit organizations should consider, particularly the focus from state taxing jurisdictions on unrelated business income generated by alternative investments
    Published on April 17, 2012

    AICPA News Update - Volume 12 No. 3

    Newsletter ...Updated to Incorporate Major 2008 Developments, Audit Risk Alert on Current Economic Crisis Published, Free Web Series, "Braving the Economic Crisis," Launching January 28, Practice Aid for Auditors on Alternative Investments Available, Auditing Standards Board Issues Second
    Published on June 24, 2011

    AICPA News Update Volume 12 No. 2

    Newsletter New Tax Disclosure Regulations Took Effect January 1,  2008 Tax Return Checklists Now Available Online,  Auditors of Non-Public Broker-Dealers Are Required to Register with PCAOB,  Year-end FIN 48-Related Disclosures Required, Even if Deferring Application,  Overhauled Audit and Accounting Guide, Airlines, Published,  Give Feedback on Draft Issues Paper on Valuation Considerations
    Published on June 24, 2011

    Family Investment Partnerships All the Perks

    Article Family investment partnerships are frequently used to manage and control multigenerational family wealth and may result in significant economic and tax benefits
    Published on March 18, 2013

    New Form 990 Aims for Transparency, Accountability, and Oversight

    Article Editor: Frank J. O'Connell, Jr., CPA, Esq. While transparency, accountability, and oversight do not appear to be tax issues per se, recent legislative focus and IRS enforcement in this area have heightened the need for tighter controls within the nonprofi
    Published on April 20, 2010

    Current Leading Practices for Structuring the Family Office

    Article This article explores certain structural attributes of the family office in an attempt to identify some leading practices for families (and their advisers). These structural attributes are organized into four categories: (1) ownership and governance, (2) scope of services provided, (3) capital structure and funding, and (4) entity selection and
    Published on April 17, 2012

    All Aboard The Impact of the New York State MTA Payroll Tax on Alternative Investment Fund Managers

    Article Assembly Bill A08180, establishing the Metropolitan Commuter Transportation Mobility Tax. The bill imposes a new tax on employers and self-employed individuals engaging in business within the 12 counties of the Metropolitan Commuter Transportation District.
    Published on January 28, 2011

    Planning for the Parallel Universe of the Net Investment Income Tax

    Article This article examines how to determine the new surtax on net investment income that, like alternative minimum taxable income, effectively creates another tax base in addition to taxable income
    Published on July 31, 2013

    New Brackets, Net Investment Income Tax Expand Scope of Tax Planning

    Article Virtually every financial decision for higher-income taxpayers now needs to be analyzed through the lens of the regular income tax, the alternative minimum tax, the net investment income tax, and new additional brackets
    Published on December 02, 2013

    Navigating Secs. 743 and 734 in the Current Economy

    Article Given the current economy and the resulting decline in the value of investment partnership portfolios, tax practitioners must be familiar with the mandatory basis adjustments under Secs. 743 and 734 and the alternative rules for electing investment partnerships
    Published on January 28, 2011

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