New Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation
This article focuses on the history and purpose of Form 926 and describes changes that were made effective beginning in December 2008.
Published on October 01, 2009
IRS Auditing Through QuickBooks
The IRS has provided QuickBooks accounting software training to its Small Business/Self-Employed (SB/SE) division examiners.
Published on October 01, 2010
AICPA News Update - Sept. 21, 2012
...Released for Comment on Partner Equivalent and Related Revisions; COSO Releases Another ED on Internal Control Revisions; Audit Data Standard Comment Period Extended; Learn How to Analyze Profitability
Published on September 21, 2012
AICPA News Update Vol. 13 No. 17
FREE Health Care Reform Article!
Published on April 29, 2010
Practice Aids and Other Publications
A description of Practice Aids and other publications available.
Published on October 14, 2014
Internal Controls and Exempt Organization Executive Compensation Arrangements
This article provides an overview of the law of inurement and intermediate sanctions.
Published on April 01, 2009
AMT Consequences of an Ownership Change
While most tax planning routinely contemplates the impact of the Sec. 382 limitation on the use of a corporation’s net unrealized built-in losses (NUBILs) following an ownership change, the corresponding impact of Sec. 56(g)(4)(G) for adjusted current earnings (ACE) is often overlooked and may have a significantly different effect than
Published on September 01, 2009
How to Benefit from the Internal Revenue Manual
Knowledge of IRS procedures documented in the Internal Revenue Manual can help tax practitioners in many areas
Published on April 17, 2012
Meeting the Applicable Corporate Reorganization Reporting Requirements
The reorganization provisions of the Internal Revenue Code, located primarily in Secs. 354, 355, and 368, allow a variety of tax-free transactions in the form of combinations, divisions, and recapitalizations. It is extremely important...
Published on May 01, 2010
Tax Planning Opportunities With BAPTs
...variety of income tax planning opportunities touching on international transfer pricing, S corporation trust eligibility rules, Sec. 355 split-offs, and captive insurance companies. It also creates user-friendly internal swaps that
Published on August 01, 2014