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    Statute of Limitation Individuals and U.S.-Source Income

    Article This item describes some of the unusual situations that arise under federal income tax statutes of limitation.
    Published on October 01, 2011

    Court Rules on Sale of Ownership Rights in Insurance Company Demutualization

    Article Applying the open transaction doctrine, the Court of Federal Claims held that a trust was entitled to a refund of taxes paid on the proceeds of the sale of stock the trust received in exchange for its ownership rights in a mutual life insurance company when the company was demutualized.
    Published on October 01, 2010

    Large Business and International Examination Process Changes

    Article The IRS Large Business and International (LB&I) Division has focused on improving the quality, efficiency, and effectiveness of the overall compliance and examination process for LB&I taxpayers.
    Published on January 01, 2012

    2012 Arthur J. Dixon Memorial Award

    Article Alan R. Einhorn, CPA, received the 2012 Arthur J. Dixon Memorial Award.
    Published on January 01, 2013

    AICPA News Update Vol. 14 No. 9

    Newsletter 1099 Repeal Bill Passed by the House of Representatives
    Published on March 04, 2011

    AICPA News Update Vol.12 No.28

    Newsletter Vote on Consumer Financial Protection Agency Delayed Until September; AICPA Joins Chamber of Commerce and Others Urging More Time,  AICPA, GAA Host Roundtable for Accounting Leaders to Discuss Simplifying Financial Reporting,  What Government Entities Need to Know about American Reinvestment and Recovery Act of 2009; New Member Resource Online for
    Published on June 24, 2011

    LMSB Identifies New Repairs Issue

    Article In an IRS Large and Mid-Size Business (LMSB) Division memorandum (LMSB-4-0509-019), the IRS notified LMSB executives of an emerging issue relating to the recharacterization of costs associated with tangible assets previously capitalized under Sec. 263(a) as currently deductible repairs under Sec. 162.
    Published on January 01, 2010

    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

    Certain Debt Obligations Not Subject to AHYDO Restrictions

    Article As a result of the recent deteriorating market conditions for debt obligations, the IRS has indicated that it will not regard specific debt obligations as applicable high-yield discount obligations (AHYDO) for purposes of Secs. 163(e)(5) and 163(i).
    Published on December 01, 2008

    Tax Practice Quality Control

    Article Practitioners should consider implementing a tax practice quality-control system.
    Published on November 01, 2012

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