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    Independence and Ethics

    Publication A description of products available on independence and ethics.
    Published on September 30, 2014

    State Tax Tribunals Is Taxpayer Representation by CPAs a Potential Independence Problem

    Article This item addresses whether a CPA representing a client in state tax tribunal has impaired his or her independence under the AICPA Code of Professional Conduct.
    Published on April 01, 2014

    AICPA News Update Vol. 13 No. 23

    Newsletter Download updated IFRS Backgrounder
    Published on June 09, 2010

    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 August 01, 2008

    AICPA News Update Vol. 14 No. 9

    Newsletter 1099 Repeal Bill Passed by the House of Representatives
    Published on March 04, 2011

    Taxability of Employer-Owned Life Insurance Contracts

    Article Sec. 101(j)(1) limits the amount of tax-free treatment a person (which can be any type of entity) can receive from the proceeds on an employer-owned life insurance...
    Published on December 01, 2009

    Guiding Clients Through the Transfer-for-Value Maze

    Article Editor: Michael David Schulman, CPA/PFS One of the most attractive aspects of life insurance as an estate and financial planning tool is the tax treatment of the death proceeds. Generally, the proceeds of a life insurance policy received by a beneficiar
    Published on July 01, 2008

    Individual Taxation Developments

    Article This article covers recent developments affecting individual taxation. The items are arranged in Code section order
    Published on March 01, 2012

    Clawback of the Gift Tax

    Article The lifetime gift tax exclusion increased to $5 million for 2011 and 2012, and there is concern that the IRS will attempt to assess either an additional gift tax or extra estate tax if the lifetime exclusion is subsequently reduced.
    Published on September 01, 2011

    Texas Comptroller Provides Rules on the Texas Franchise Tax

    Article A current movement in state taxation is the introduction of a gross receipts or modified gross receipts tax in place of a net income tax.
    Published on August 01, 2008

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