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    Deductibility of LEED Certification Costs

    Article Tax professionals may be in the best position to support their clients or company in identifying LEED certification costs and determining the appropriate tax treatment as either a current-period expense or a capital expenditure
    Published on April 16, 2014

    CPAs and Comfort Letters The New Chocolate

    Article For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests
    Published on June 30, 2013

    AICPA News Update - August 31, 2012

    Newsletter In this issue: Certain Services on IRS Website are Unavailable Through Labor Day; AICPA Responds to Member Concerns About Providing Client Income Certification to Farm Service Agency; Comment Deadline on PEEC and SSARS Exposure Drafts Extended to Nov. 30; New Tax Content for Your Website and Client Newsletter; Target-Setting Tool Helps...
    Published on September 07, 2012

    AICPA News Update Vol. 14 No. 47

    Newsletter ...Review of PTIN Information Disclosure FinREC Releases for Feedback Working Draft of Accounting and Valuation Guide on Goodwill Impairment Technical Q&A Issued on Small Business Lending Fund Auditor Certification AICPA and NASBA Release Video Highlighting CPAMobility.org Free Webinar: Use Your Current Client Base
    Published on November 11, 2011

    Final Regulations on Dual Consolidated Losses A Practical Guide (Part II)

    Article This article discusses triggering events for dual consolidated losses and their consequences, as well as the transition rules from the 1992 to the 2007 regulations.
    Published on May 10, 2010

    Residential Energy-Efficient Property Credit Rules Issued

    Article The IRS has provided guidance to manufacturers and consumers on satisfying the requirements of the residential energy-efficient property credit.
    Published on January 28, 2011

    U.S. Withholding Tax Imposed on Foreign Tax-Exempt Organizations

    Article When a foreign charitable organization earns U.S. source portfolio income it often has a choice to make: It can claim tax-exempt status (and thus an exemption from U.S. withholding tax), or the organization may find it easier to refrain from asserting tax-exempt status and opt for treatment as a (nonexempt)
    Published on June 01, 2010

    Add More Value Than Just Accounting, As Your Clients Trusted Advisor

    Article Most, if not all, of your clients have or at some point will need a money manager. You are one of your client’s most trusted advisors and, from time to time, they may ask you for an introduction to a money manager. Therefore, it is important to know what questions
    Published on January 28, 2011

    The Qualified Therapeutic Discovery Project Tax Credit and Grant

    Article Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic discovery project credit (Sec. 48D).
    Published on July 13, 2012

    Partnership Determination of Eligible Basis for Energy Grants

    Article This item discusses whether a partnership should take a partner’s Sec. 743(b) adjustment into account in determining eligible basis of qualified energy property that the partnership has not yet placed in service.
    Published on October 04, 2011

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