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    Interactive Tools

    Overview This page highlights the AICPA's offering of interactive tools.
    Published on March 05, 2013

    Property and Liability Insurance Entities

    Publication A description of publications available on property and liability insurance entities.
    Published on November 01, 2013

    Special Limitation Periods for Carryback Assessments

    Article By exercising its setoff authority, the IRS has been able to achieve the same limitation period in Form 1120X carryback situations as in tentative refund cases with Form 1139.
    Published on October 04, 2011

    Consent to Extend the Statute of Limitation

    Article Sec. 6501(c) allows the IRS and a taxpayer to consent in writing to extend the statute of limitation to assess tax.
    Published on January 28, 2011

    Reasonable Compensation for S Corporation Shareholder-Employees

    Article Two recent Tax Court opinions focusing on reasonable compensation for S corporation shareholder-employees provide important takeaways for owners and practitioners by addressing common issues surrounding distributions and loan repayments in the context of reasonable compensation
    Published on October 31, 2013

    How IRS Inaction Stymies Abatement Requests

    Article This item examines a recent case that demonstrates a taxpayer’s limited ability to force the IRS’s hand when it comes to abatement requests.
    Published on May 02, 2010

    Are Taxpayers Bound by Purchase Price Allocations

    Article A recent Tax Court opinion highlights the importance of preacquisition planning with respect to agreed-upon purchase price allocations in asset acquisition agreements under Sec. 1060.
    Published on July 23, 2013

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, income allocations, and basis adjustments
    Published on February 04, 2014

    Director Fees May Be Subject to Self-Employment Tax

    Article The Tax Court in Blodgett, T.C. Memo. 2012-298, provided useful information to determine corporate directors' income classification when the initial answer may be unclear.
    Published on March 31, 2014

    Restricted Interest and Common Errors Made by the IRS

    Article The Internal Revenue Code allows the IRS to charge interest when a taxpayer does not pay all required taxes by the due date of the return. The Code also requires the IRS to pay interest on refunds in certain circumstances. This item discusses the many nuances related to the computation
    Published on June 30, 2011

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