Circular 230 Revisions Finalized
Journal of Accountancy, December 2007. The Treasury Department issued final regulations amending a number of Circular 230 standards, including sections on conflicts of interest, contingent fees, conduct for which practitioners...
Published on April 22, 2010
Appendix G - Sample Adjusting Journal Entry Excel Template - Fiduciary Je Template
...AICPA Practice Guide for Fiduciary/Trust Accounting for preparation of a fiduciary (or trust) accounting and understanding the duties involved, is the tool Appendix G with examples of adjusting journal entry templates
Published on April 17, 2012
Article on the Supreme Courts Opinions in Bilski and the Future of Tax Strategy Patents - August 2010
This is an article by Ellen P. Aprill originally printed in the Journal of Taxation, August 2010, discussing the Bilski supreme court case and the future of tax strategy patents
Published on February 24, 2012
Tax Methods & Periods Tools and Aids
Tools related to tax accounting.
Published on March 13, 2014
July 27, 2012 Tax E-Alert Self-employed Can Deduct Medicare Premiums, Additional Comments Submitted on Tangible Property...
...Able to Deduct Medicare Premiums, Tangible Property Regulations, Fraudulent Preparer Penalty, Change to Accounting Rule Method for Gift Card Receipts, ITINS and Erroneous IRS Notices, Tax News from the Journal of Accountancy , Avoid Unpleasant SALT Surprises
Published on July 30, 2012
August 10, 2012 Tax E-Alert Cost Basis Reporting needs to be Delayed, Comments on Definition of Issue Under Consideratio...
...Tells IRS, AICPA Comments on Definition of "Issue Under Considerations" for Certain Foreign Corporations, 343,020 Reasons CPAs Should Talk Up Their Tax Expertise Now, Tax News from the Journal of Accountancy, AICPA Develops Resources for State Societies on State
Published on October 23, 2012
Choosing Between Code Section 1022 Modified Basis Step-Up and 2009 Estate Tax Rules for Decedents Dying in 2010
...and Applying the 2009 Estate Tax Rules for Decedents Dying in 2010. This article is reprinted with the publisher’s permission from the Taxes–The Tax Magazine, a monthly journal published by CCH, a Wolters Kluwer business
Published on April 17, 2012
Tax news links from the tax adviser
Published on August 11, 2014
Disclosure of Uncertain Tax Positions
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
Published on August 22, 2014
12/06/13 Net Investment Income Tax Regulations Implications of Budget Talks on Tax Season
In this issue, the IRS Simplifies Net Investment Income Tax Regulations: A Win for AICPA, Two Significant Busy Season Questions to Keep on Your Watch List, FSA Carryovers Allowed No More Last Minute Sunglass Purchases, IRS to Increase Fees for Payment Plans and OICs, AICPA Proposes 10 Permanent Tax Provisions
Published on December 31, 2013