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    AICPA News Update Vol. 14 No. 50

    Newsletter European Commission Proposes Audit/Consulting Breakup and Mandatory Audit Firm Rotation Send FAF a Comment Letter Supporting an Independent Board for Private Company GAAP Modifications Take the Personal Financial Planning Survey for a...
    Published on December 05, 2011

    IRS Advisory Panel Urges Changes to Risk Assessment Protocols

    Article The IRS's Large Business & International Division is focusing on new ways to identify large businesses for examination. This item summarizes recent IRS Advisory Council recommendations on the factors the IRS should consider when risk assessing large business taxpayers.
    Published on May 31, 2014

    Current Developments in S Corporations (Part I)

    Article This two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues, including new guidance on the treatment of medical insurance premiums for wholly owned S corporations, new built-in gain developments, and the impact of charitable giving by S corporations
    Published on May 10, 2010

    New LB&I Knowledge Management Strategies IPGs and IPNs

    Article Issue practice groups and international practice networks represent a new strategy the LB&I Division to pool and perpetuate institutional expertise.
    Published on October 31, 2012

    Protecting Communications and Documents From IRS Summons Enforcement

    Article This article examines the rules and definitions that form the basis for the practitioner-client and the work product privileges and identifies certain measures that can increase the protection of sensitive client information.
    Published on April 01, 2013

    Aggregating Activities to Avoid the Hobby Loss Rules

    Article Sec. 183 limits deductions for activities that are “not engaged in for profit,” commonly called hobbies. To sidestep this requirement, taxpayers often attempt to combine activities that would separately be considered hobbies with other activities to avoid the Sec. 183 limits.
    Published on January 28, 2011

    Individual Taxation Digest of Recent Developments Part I

    Article This article is Part I of a two-part article covering recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
    Published on February 28, 2014

    Circular 230 Case Processing and the Application of Monetary Penalties

    Article One of the biggest issues practitioners have with the IRS Office of Professional Responsibility is a lack of information on what constitutes a violation of Treasury Circular 230 and how OPR applies sanctions for such violations.
    Published on May 31, 2014

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, income allocations, and basis adjustments
    Published on February 04, 2014

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 23, 2013

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