IRS Refocuses Large Business Operations, Highlights International And Global High-Wealth Cases
This item highlights IRS efforts to refocus the work of its former Large and Midsize Business (LMSB) Division, now known as the Large Business and International (LB&I) Division, in an effort to strengthen international compliance.
Published on April 01, 2011
Background and Methods of Integrative Tax Practice
CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns.
Published on March 01, 2013
AICPA News Update Vol. 14 No. 2
SSARS No. 19 Resources Updated
Published on January 14, 2011
AICPA National Tax Conference Hosts Senior IRS Executives
The AICPA hosted a number of senior IRS executives at the institute’s National Tax Conference on October 26, 2010. This item gives an overview of the policies or programs that these speakers discussed, which will have a significant impact on the practices of CPA members and their clients.
Published on February 01, 2011
New Directives from the LMSB
The IRS Large and Mid-Size Business (LMSB) Division has issued several new directives related to issues targeted under its issue-tiering strategy.
Published on January 01, 2010
Obtaining Accountable Plan Status for Tool Reimbursement Plans
The tax treatment of tool reimbursement plans has long been a point of contention for businesses that require employees to provide their own tools. Now the IRS has shown a way to obtain that tax-favored status.
Published on October 01, 2010
Clergy Tax Rules Extend Beyond Churches
This article provides guidelines to help determine who qualifies as a minister and summarizes tax rules applicable to ministers.
Published on July 01, 2009
Tax Court Determines Character, Source of Golfers Worldwide Endorsement Income
The Tax Court recently decided Goosen, a case with potentially far-reaching implications for foreign athletes who perform within the United States. The decision has become the leading authority for determining both the character and the source of the endorsement income earned by international athletes.
Published on September 01, 2011