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    Tax Lien Attached to Property Transferred in Divorce

    Article ...Office of Chief Counsel advised a member of the National Taxpayer Advocate Office that a tax lien attached to property that a husband transferred to his wife in a divorce settlement where the quitclaim deed conveying the property was not registered prior to the filing of a Notice
    Published on January 28, 2011

    Business Valuation Publications

    Overview Recommended Business Valuation publications designed to help develop and hone skills in this complex practice area. Suggested resources and tools by the Forensic and Valuation Section to make sure you get the resources and tools you need.
    Published on September 09, 2014

    Keeping Alimony from Being Reclassified as Nondeductible Payments

    Article This column discusses the tax implications of alimony or spousal support, with a focus on the specific criteria that payments must meet to qualify as alimony.
    Published on April 20, 2012

    Fraud and Forensic Publications

    Publication If you’re a CPA working in fraud or forensics, you have to work hard to keep up with cutting edge techniques and outthink potential perpetrators. AICPA's fraud publications help you do just that.
    Published on July 19, 2013

    The Long Arm of Community Property Laws

    Article The impact of community property laws on tax issues is vast and complex. Advisers must be mindful of this when learning about their clients, whose geographical history may be as important to consider as their financial and business background.
    Published on January 28, 2011

    Making Gifts to Minors

    Article This column discusses the advantages and disadvantages of gifting under the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act and in what kinds of situations each should be used.
    Published on May 03, 2011

    Income From Partnership Is Community Property

    Article The Tax Court held that a taxpayer was taxable on her community property share of the income from a partnership that her husband funded without her consent with community property.
    Published on April 30, 2014

    Using a Buy/Sell Agreement to Transfer Ownership

    Article A buy/sell agreement is a contract that restricts business owners from freely transferring their ownership interests in the business; they are a tool in providing for a planned and orderly transfer of a business interest.
    Published on August 24, 2012

    Guidance Issued on Dividing CRTs, Assisting Divorcing Couples

    Article The IRS recently issued Rev. Rul. 2008-41, confirming that charitable remainder trusts (CRTs) can be divided into separate but equal trusts for each recipient without adverse tax consequences.
    Published on March 11, 2011

    Prop. Regs. on Dependency Exemption for Noncustodial Parent

    Article Generally, under the uniform rules defining a “qualifying child” of a taxpayer, the child must have the same principal place of abode as the taxpayer for over half the year. Special rules for parents who are divorced or legally separated or who live apart
    Published on April 19, 2010

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