Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 187
    Order by:

    Divorce Litigation How Much Is a Professional Practice Worth

    Article This item concentrates on valuations of professional practices during divorce proceedings.
    Published on December 01, 2014

    The Kiddie Tax Inequitable Consequences and the Need for Reform

    Article This article addresses the problems caused by the increases in the age at which the kiddie tax applies and explains why, as the kiddie tax heads toward its 30th birthday, it is time for Congress to reform it.
    Published on February 01, 2015

    Community Property Rules and Registered Domestic Partners

    Article Several community property states have laws that allows same-sex couples to establish registered domestic partnerships, which create a number of unique federal tax issues
    Published on April 01, 2012

    Income Splitting Issues and Opportunities

    Article Tax law generally prohibits a parent from shifting income from personal services to a child; however, a parent can in some cases effectively shift income to a child by transferring income...
    Published on November 01, 2010

    Regulations Provide Guidance on Child and Dependent Care Credit

    Article Sec. 21 was enacted to provide families with a tax benefit to help them stay in the workplace—a nonrefundable child and dependent care tax credit for employment-related expenses for the care of certain qualifying...
    Published on February 01, 2008

    IRS Revamps Lien Procedures to Help Struggling Taxpayers

    Article The IRS has revised its tax lien filing practices and provisions.
    Published on November 01, 2011

    DINGs, DAPTs, and Tax Planning With Self-Settled Trusts

    Article This item looks at a trust-planning strategy that has received greater attention recently—an arrangement that can allow trust income to avoid state income taxes.
    Published on August 01, 2014

    Background and Methods of Integrative Tax Practice

    Article CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns
    Published on March 01, 2013

    The Changing Landscape of Conservation Easements

    Article Conservation easements are some of the most effective tools available to ensure permanent conservation of privately held land in the United States. This article discusses federal income tax benefits from the creation of conservation easements.
    Published on March 01, 2011

    Scope of Foreign Trust Provisions in the HIRE Act

    Article This article analyzes the foreign trust provisions of the HIRE Act and offers some practical guidance for practitioners to consider in their development of best practice procedures.
    Published on November 01, 2010

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 187
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.