Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 53
    Order by:


    Deepwater Horizon and Sec. 162

    Article This item examines the deductibility of fines and penalties incurred by BP in the Deepwater Horizon explosion.
    Published on December 01, 2010

    Grouping Rental Real Estate Activities Under Regs. Secs. 1.469-4 and 1.469-9

    Article This item reviews fundamental relationships of the grouping of activities under Regs. Sec. 1.469-4 and the grouping of rental real estate activities under Regs. Sec. 1.469-9.
    Published on December 01, 2010

    Remodel or Rebuild How the Decision Could Affect the Sec. 121 Exclusion

    Article The recent Gates decision forces practitioners to reexamine the types of questions they ask a client during tax planning or their annual tax interview if the client has sold his or her personal residence.
    Published on December 01, 2010

    Elections Available to S Corporations with Significant Ownership Changes

    Article This item examines why shareholders are typically motivated to request various S corporation elections and addresses why tax advisers should raise the question of the election at the time of ownership change and not at a later date.
    Published on December 01, 2010

    Massachusetts Passes Economic Development Act

    Article This item reviews the 2010 Massachusetts Economic Development Reorganization Act, which made significant reforms and clarifications to Massachusetts tax law.
    Published on December 01, 2010

    Crop Insurance Proceeds Appropriate Tax Planning Strategies

    Article The severe drought experienced by much of the United States this year, especially in agricultural regions, is expected to produce a record number of crop insurance claims.
    Published on December 01, 2012

    Organizational and Startup Costs for Single-Member LLCs

    Article Despite the widespread use of single-member LLCs, some confusion still exists regarding the tax treatment of the initial expenditures to form and operate this type of entity.
    Published on December 01, 2012

    Measuring Insolvency Under Sec. 108

    Article While determining if a taxpayer is bankrupt is straightforward, determining whether a taxpayer is insolvent can be tricky.
    Published on December 01, 2012

    Benefits of Interest Charge Domestic International Sales Corporations

    Article Taxpayers can use an interest charge domestic international sales corporation (IC-DISC) to obtain a tax incentive available to manufacturers, producers, resellers, and exporters of goods that are produced in the United States with an ultimate destination outside the United States.
    Published on December 01, 2014

    Exclusion of Employer-Provided Cell Phones from Gross Income

    Article A recent IRS notice has cleared up confusion about whether employers may exclude the value of cell phones provided for employees’ use from gross income.
    Published on December 01, 2011

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 53
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.