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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 September 24, 2014

    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

    Current Corporate Income Tax Developments (Part II) - 2011

    Article 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

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships.
    Published on January 28, 2011

    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

    Small and Medium Enterprises Should Consider Making Advance Pricing Agreements

    Article ...the procedures that small and medium-size enterprises can use to obtain advance pricing agreements with the IRS so they can minimize their exposure to intercompany pricing adjustments on audit
    Published on October 05, 2010

    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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