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    How Poor Planning and Tainted Opinion Added Up to a $36.7 Million Accuracy Penalty

    Article In a case of first impression, the Tax Court in Canal Corp. et. al. v. Commissioner, 135 T.C. No. 9, was presented with a leveraged partnership transaction. As a result of poor planning, sloppy paperwork and a tainted opinion by PriceWaterhouseCoopers...
    Published on January 28, 2011

    Ohios CAT Upheld

    Article The Supreme Court of Ohio has ruled that the state’s commercial activity tax (CAT) does not violate the Ohio constitution’s prohibition of excise or sales taxes upon food sales and purchases.
    Published on January 28, 2011

    Service Learning and Tax More Than VITA

    Article This column provides readers with some thoughts for integrating service learning using tax issues as the content platform. The column describes the projects used by the author and some additional thoughts for expanding the scope of tax-based service learning projects beyond VITA.
    Published on January 28, 2011

    Questions on EINs in F Reorganizations Involving Disregarded Entities

    Article Until the IRS issues clarifying guidance on whether a corporation that converts to an LLC always must retain its historic EIN, potential procedural conflicts may exist in relying on Rev. Rul. 73-526 to retain an EIN in an F reorganization.
    Published on June 30, 2013

    Special AICPA News Update - Nov. 1, 2012

    Newsletter In this issue: Exposure Draft Released on Financial Reporting Framework for Smaller Private Entities
    Published on November 01, 2012

    IRS Once Again Confirms Unfavorable Position on Material Participation Standard for Trusts

    Article Sec. 1411(a)(2) imposes a tax of 3.8% on estates and trusts on the lesser of their undistributed net investment income or the excess of their adjusted gross income over the dollar amount at which the highest tax bracket in Sec. 1(e) begins for the tax year.
    Published on July 31, 2013

    Academic-Based VITA Programs

    Article VITA programs sponsored by accounting programs provide valuable, free tax services to their communities.
    Published on May 02, 2010

    AICPA News Update Vol. 14 No. 31

    Newsletter Celebrating 25 Years of CPA Financial Planners with the PFP Division
    Published on August 01, 2011

    AICPA News Update - May 11, 2012

    Newsletter In this issue: Navigating a Non-Family Leadership Role in a Family-Owned Business, Free Webinar: Small Firm Issues Update, AICPA Now Accepting Nominations for National Public Service Award, Apply for the 2012 P. Thomas Austin PFP Division Scholarship to Attend the Advanced Estate Planning Conference
    Published on May 11, 2012

    AICPA News Update - January 11, 2013

    Newsletter In this issue: IRS Delays Start of Tax Season to Jan. 30; AICPA Survey: Most AICPA Members Believe Deficit Reduction Should Be Government’s Top Economic Priority; AICPA and NYSSCPA Release Modifications of Form TC309 for NYC Certiorari Filings; Have You Seen the New Journal of Accountancy Mobile Website?; Free Webinar:
    Published on January 15, 2013

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