AICPA News Update Vol. 14 No. 50
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
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)
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
Issue practice groups and international practice networks represent a new strategy the LB&I Division to pool and perpetuate institutional expertise.
Published on September 24, 2014
Protecting Communications and Documents From IRS Summons Enforcement
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
Case Studies for Book-Tax Differences in the Classroom
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
Current Developments in Partners and Partnerships
This article reviews and analyzes recent rulings and decisions involving partnerships.
Published on January 28, 2011
Individual Taxation Digest of Recent Developments Part I
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
Current Corporate Income Tax Developments (Part II) - 2011
This article covers some of the more important developments in the areas of apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.
Published on January 08, 2013
New Directions in Individual Taxation
This article covers recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
Published on August 31, 2014