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    A Road Map of Tax Consequences of Modifying Debt

    Article As a result of the recession, many borrowers are “underwater” on their loans (the property is worth less than the loan balance). This has led to a substantial increase in debt restructuring activity.
    Published on July 23, 2013

    A New Road Map for CPAs Professional Conduct When Providing PFP Services

    Article The PFP Executive Committee issued a statement to provide guidance to members and help them uphold the highest levels of integrity, professionalism, objectivity, and competence.
    Published on February 28, 2014

    Tax Court Uses Cost-to-Partition Approach to Value Fractional Interest Discount

    Article A recent Tax Court case provides a road map for calculating the fractional interest discount in the absence of credible comparable sales data
    Published on June 16, 2011

    New Decanting Statutes Offer Road Map for Escaping Fiduciary Tax and Updating Trust Terms

    Article As trust decanting statutes proliferate, federal and state taxing authorities must wrestle with the income, estate, and gift tax issues raised by decanting.
    Published on April 01, 2013

    AICPA News Update - August 3, 2012

    Newsletter In this issue: AAA and AICPA Release Pathways Commission Report, 2012 PCPS/TSCPA National Map Survey Has Been Extended, ASB to Vote on Issuance for Exposure Proposed Amendments to SAS No. 122, Working Draft of Proposed Audit and Accounting Guide, Not-for-Profit Entities...
    Published on August 03, 2012

    The Tax Adviser June 2012

    Publication ...Articles Section 530 Relief for Worker Classification Controversies Claire Nash A Road Map of Tax Consequences of Modifying Debt Howard Ro
    Published on September 16, 2013

    Redemptions in Conjunction with Partnership Mergers Can Create Unexpected Tax Consequences

    Article ...Editor: Frank J. O'Connell, Jr., CPA, Esq. The IRS has provided a road map for partnership mergers or consolidations in Regs. Sec. 1.708-1(c). When two or more partnerships merge or consolidate into a single partnership, the resulting partnership is, for...
    Published on April 20, 2010

    AICPA News Update - June 1, 2012

    Newsletter In this issue: AICPA Comments on Potential Single Audit Revisions, House of Representatives Passes AICPA-Supported Mobile Workforce Bill, Make Sure Your Firm Counts: Participate in the 2012 National MAP Survey, How to Turn Data into Decisions, Get Mobile Access to All the Accounting News You Need through the New Journal of Accountancy News iPad
    Published on June 12, 2012

    Seminar Marketing

    Article A new way to zero in on new clientele.
    Published on January 28, 2011

    IRS Determines That Dual Purpose Photovoltaic Property Qualifies as Energy Property

    Article Many taxpayers calculating the amount of the energy credit available under Sec. 48 face a hurdle in determining whether certain structural components that serve a dual purpose qualify as energy property. In Letter Ruling 201043023, the IRS addresses this issue in the context of a photovoltaic (PV) curtain wall and
    Published on February 01, 2011

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