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    Leasing Business Autos

    Article Automobile leases have certain advantages. They require a minimal investment and are convenient if the customer replaces the car every two or three years. With a lease, there is no hassle with selling or trading in the car. Instead, the lease customer simply drops it off at the end of
    Published on January 28, 2011

    Some Implications of 100% Bonus Depreciation

    Article This item discusses optimization of the 100% bonus depreciation deduction, highlighting some of its implications and peculiarities.
    Published on April 17, 2012

    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 19, 2014

    Reminder Support Your Auto Expense

    Article ...Editor: Michael D. Koppel, CPA, PFS Auto expenses are a very common deduction for business owners and employees who must travel. Often the taxpayer does not know the exact amounts necessary to calculate the proper deduction and the tax preparer...
    Published on May 03, 2010

    Obtaining Accountable Plan Status for Tool Reimbursement Plans

    Article The tax treatment of tool reimbursement plans has long been a point of contention for businesses that require employees to provide their own tools. Now the IRS has shown a way to obtain that tax-favored status
    Published on October 05, 2010

    Contributions Increase Shareholders S Corporation Basis

    Article The Tax Court held that shareholders in two related S corporations could increase their basis in one of the corporations by contributing assets to it that they had received in a distribution from the other corporation.
    Published on July 25, 2013

    Providing Sec. 132 Fringe Benefits to S Corporation Employees

    Article S corporations can offer employees the same fringe benefits as other business entities; however, so-called 2% shareholders are treated as partners for fringe benefit purposes. Work related fringe benefits are an exception
    Published on November 30, 2012

    Tax Advantaged Accountable Plans for Employee Business Expenses

    Article Employers encounter numerous issues in reimbursing employees for their business expenses. The employer cost of reviewing the supporting documentation, corresponding with employees and issuing a reimbursement check can be as high as $50 per reimbursement check. Furthermore, even with...
    Published on January 28, 2011

    Drop Shipments and Flash Title Establishing Sales Tax Nexus in Complex Commercial Transactions

    Article This column discusses substantial and attributional nexus and examines how nexus is asserted for sales and use tax purposes in drop shipment and flash title transactions.
    Published on January 28, 2011

    Exempt Organization Online Search Tool Introduced

    Article The IRS announced that taxpayers can find information about tax-exempt organizations in a new online search tool called Exempt Organizations Select Check.
    Published on April 30, 2012

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