Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 63
    Order by:


    CPA 2.0

    Article If you are a CPA looking to take your knowledge and interest in technology to the next level, the CITP credential is definitely a career-enhancement tool and one that will differentiate you from the crowd
    Published on April 19, 2013

    Have You Audited Your Firms IT

    Article Since its inception, information technology (IT) audit has been an enigma to many auditors, CPAs and business professionals. IT has sometimes been seen as more of a simple business tool than a business risk. Auditors and management have trouble separating the nature of IT problems (i.e. every entity has IT
    Published on June 01, 2011

    Receipt of Form 1099-C May Not Signal Taxable COD Income

    Article It is up to the taxpayer and his or her advisers to correctly identify the appropriate year in which to recognize COD income based on the date it is clear the debt will not be repaid.
    Published on November 30, 2012

    Advising Clients Amid Constitutional Challenges to the Defense of Marriage Act

    Article Recent court decisions provide an opportunity and responsibility for tax practitioners to assist their clients in same-sex marriages with protecting their rights to federal and state tax refunds as well as providing additional advice regarding income and gift and estate tax planning in light of DOMA’s uncertain future.
    Published on November 30, 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 November 30, 2012

    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

    Capital Construction Funds Program

    Article The Capital Construction Funds program encourages construction, reconstruction, or acquisition of vessels by allowing owners or operators to defer federal income taxes under Sec. 7518 on certain money or other property placed into a CCF.
    Published on August 24, 2012

    Top 10 Steps of Succession Planning for a Privately Held Business

    Article Succession planning for the privately held business results in an orderly transfer of the ownership and management of the business to the next generation in a tax-efficient manner.
    Published on November 30, 2012

    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

    Election to Treat Qualified Revocable Trust as an Estate and the Separate-Share Rules

    Article The election to treat a qualified revocable trust as an estate under Sec. 645 can result in some complicated accounting and tax consequences as well as some interesting tax planning opportunities because of the separate-share rules.
    Published on December 02, 2013

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 63
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.