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    Patenting Tax Ideas

    Article This article explores tax-strategy patenting. It provides an overview of the issue and discusses the AICPA’s concerns and activities to keep its members informed, as well as its attempts to seek a legislative remedy that will stem the tide of these types of patents.
    Published on May 10, 2010

    Catastrophe Claims Evaluation

    Article With the continued leaking of oil in the Gulf of Mexico, violent storms in the Midwest, the beginning of fire season in the west and hurricane season in the east, forensic accountants will have their work cut out for them as they strive to quantify the myriad claims that always
    Published on January 28, 2011

    Applying AICPA Business Valuation Standards in Tax Practice

    Article the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The new standards apply to any AICPA member, or a nonmember CPA practicing in a state
    Published on May 02, 2010

    Advisers Beware The Cost of Being Sued Is Going Up

    Article This article explores the circumstances surrounding the awarding of interest on unpaid tax liabilities in malpractice cases. It analyzes the prior case law, discusses the decisions in two recent cases, and considers the future treatment of interest in accounting malpractice suits.
    Published on May 10, 2010

    Current Corporate Income Tax Developments (Part I)

    Article This article focuses on some of the more interesting items in the following corporate income tax areas: nexus; Sec. 338(h)(10) transactions; allocable/apportionable income; and tax base.
    Published on May 10, 2010

    Ponzi Schemes, Clawbacks, and the Claim of Right Doctrine

    Article Many people who lost money in Ponzi schemes are later told by a bankruptcy trustee that they were “net winners” and are required to pay back past withdrawals to be redistributed to the...
    Published on September 30, 2012

    Issues With Employer Identification Numbers

    Article This item reviews the few issues practitioners may face when obtaining an employer identification number from the IRS.
    Published on March 31, 2014

    Government Loses Son of Boss Tax Shelter Case

    Article In a rare tax shelter loss for the IRS, a federal district court has allowed a taxpayer to offset income with losses from a “son of boss” transaction.
    Published on May 12, 2010

    Deducting Losses for Defrauded Investors

    Article This article considers theft losses “incurred in an activity engaged in for profit.” These investment theft losses are not subject to the 10% of AGI reduction for losses of personal use property, the 2% of AGI floor for miscellaneous itemized deductions, or...
    Published on January 28, 2011

    How Changes in Corporate Tax Rate Can Affect Choice of C vs. S Corp.

    Article This item examines the effect of the proposed lower corporate tax rates in an analysis of the tax results of converting an S corporation to a C corporation.
    Published on September 30, 2012

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