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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 July 31, 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 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 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

    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

    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

    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 July 13, 2010

    IRS Further Clarifies WOTC Disconnected Youth Definition

    Article The IRS released a notice defining the terms “unemployed veteran” and “disconnected youth” for purposes of the Sec. 51 work opportunity tax credit.
    Published on January 28, 2011

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