Tax Area Homepage
Tax: The AICPA provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration...
Published on August 10, 2014
Defending R&D Credits
This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
Published on May 01, 2010
The AICPA Tax Section provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration
Published on April 15, 2015
Controlling Interest Provisions in State and Local Real Estate Transfer Taxes
A common way for a taxpayer to transfer real estate to a new owner without paying a real property transfer tax has been to transfer an ownership interest in an entity that holds title to the property. However, a number of jurisdictions now require taxpayers who engage in these types...
Published on September 01, 2011
2015 Tax Advocacy Comment Letters
Recent comment letters submitted by the AICPA Tax Division
Published on April 24, 2015
Comparing International Tax Systems in the Introductory Tax Class
This column describes an assignment that requires a modest time commitment to bring international tax issues into the introductory tax course and to raise student awareness of differences in tax systems
Published on November 01, 2010
Tax Practice Responsibilities
This new quarterly column addresses the tax practice responsibilities part of CPA tax professionals’ practice and provides information that will enable practitioners to become better informed about and meet their legal, regulatory, and ethical responsibilities as...
Published on May 01, 2011
The Qualified Therapeutic Discovery Project Tax Credit and Grant
Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic discovery project credit (Sec. 48D
Published on August 01, 2010
Presidents Jobs Bill Contains Many Tax Proposals
The president submitted his American Jobs Act to Congress on September 12, and among its provisions are several tax items, including a temporary payroll tax cut, a limit on itemized deductions for certain high-income taxpayers, and a proposal to tax carried interests as ordinary income rather than...
Published on September 12, 2011
Tax-Related 3rd Party Verification (Comfort Letter) Requests
The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
Published on June 05, 2014