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    IRS Offers Voluntary Certification of Return Preparers

    Article Following the defeat in federal court of its mandatory tax return preparer regulation program, the IRS in late June introduced a voluntary program of tax return preparer certification
    Published on August 01, 2014

    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 September 01, 2012

    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 July 01, 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 August 31, 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 04, 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 October 01, 2007

    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 July 01, 2009

    CPAs Claim IRS Not Authorized to Charge PTIN Fees, Seek Return of Past Payments

    Article CPAs filed suit in federal court for the District of Columbia, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.
    Published on November 01, 2014

    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 May 01, 2008

    Energy-Efficient Commercial Buildings Deduction Revisited

    Article Co-Editors: Michael Metz, CPA; Nick Gruidl, CPA, MBT The deduction available for updating or constructing more energy-efficient commercial building property has been previously discussed; see Schuerman, Tax Clinic, "Energy-Efficient Commercial Buildings
    Published on April 01, 2007

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