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    Accounting for Income Taxes Standard Achieves Purpose, Panel Finds

    News A review panel has concluded FAS 109, addressing accounting for income taxes, generally achieves its purpose but may not have reduced complexity.
    Published on November 20, 2013

    Using Family Partnerships and Refuting IRS Challenges

    Article This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
    Published on September 05, 2012

    IRS Rules That Mortgages Over $1 Million Can Be Deductible

    News The IRS has ruled that indebtedness incurred by a taxpayer to acquire, construct or substantially improve a qualified residence can constitute “home equity indebtedness” to the extent it exceeds $1 million, up to an excess of $100,000.
    Published on January 28, 2011

    IRS Issues Regulations on New Indoor Tanning Tax

    News The IRS issued final, temporary and proposed regulations to provide guidance on the new 10% indoor tanning services excise tax
    Published on January 28, 2011

    IRC Section 6038D - Specified Foreign Financial Asset Reporting - The 8938 Form Requirement in 2011 Individual Income Ta...

    Webcast An audio and file infocast on IRC Section 6038D:  Specified Foreign Financial Asset Reporting:  Learn to determine when form 8938 is required in Individual Income Tax Returns.
    Published on April 30, 2013

    Final Regs Issued on Debt Satisfied by a Partnership Interest

    News The IRS issued final regulations on the application of Sec. 108(e)(8) to partners and partnerships.
    Published on November 17, 2011

    Taxpayers Who Did Not Establish Insolvency Must Recognize COD Income

    News Taxpayers who settled a credit card debt for $4,412 less than they owed in 2008 had to include that amount in income because they did not prove they were insolvent under Sec. 108(a)(1)(B) at the time of the debt discharge (Shepherd, T.C. Memo. 2012-212)
    Published on July 26, 2012

    Sample Text for Sec. 83(b) Election Released by IRS

    News The IRS released sample language for making the Sec. 83(b) election and examples of the amount of income taxpayers would recognize if they made the election.
    Published on June 27, 2012

    03.20.2012 Infocast on IRC Section 6038D Specified Foreign Financial Asset Reporting When is form 8938 required in 2011 ...

    Webcast The AICPA is holding an audio and slide infocast on Tuesday, March 20, 2012 from 2:00 to 3:30 p.m. Eastern on IRC Section 6038D:  Specified Foreign Financial Asset Reporting:  When is form 8938 required in 2011 Individual Income Tax Returns?  A rebroadcast will be held on March 27, 2012 from
    Published on March 19, 2012

    Archive of March 20, 2012 AICPA Form 8938 / IRC Section 6038D Infocast

    Webcast The materials and replay of this event are now available for free without CPE for Tax Section members.  The AICPA held an audio and slide infocast on Tuesday, March 20, 2012 from 2:00 to 3:30 p.m. Eastern on IRC Section 6038D:  Specified Foreign Financial Asset Reporting:  When is form 8938 required
    Published on May 21, 2012

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