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    New Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation

    Article 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

    Article 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

    Newsletter ...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

    Practice Aids and Other Publications

    Publication A description of Practice Aids and other publications available.
    Published on March 13, 2015

    AICPA News Update Vol. 13 No. 17

    Newsletter FREE Health Care Reform Article!
    Published on April 29, 2010

    Internal Controls and Exempt Organization Executive Compensation Arrangements

    Article This article provides an overview of the law of inurement and intermediate sanctions.
    Published on April 01, 2009

    AMT Consequences of an Ownership Change

    Article 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

    New Revenue Recognition Standard Has Significant Implications for Tax Accounting and Return Preparation

    Article FASB and the IASB jointly issued a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards.
    Published on January 01, 2015

    How to Benefit from the Internal Revenue Manual

    Article Knowledge of IRS procedures documented in the Internal Revenue Manual can help tax practitioners in many areas
    Published on April 17, 2012

    Tax Planning Opportunities With BAPTs

    Article ...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

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