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    Tax Area Homepage

    Overview 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 April 15, 2014

    Defending R&D Credits

    Article 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 January 28, 2011

    A Blended Approach to Teaching Tax Writing Skills

    Article This column describes how a group of tax professionals, one of whom is also an adult learning specialist, collaborated with a writing consultant to create a distinctive training experience for CPAs on how to write for the...
    Published on July 20, 2011

    Presidents Jobs Bill Contains Many Tax Proposals

    News 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 13, 2011

    New Decanting Statutes Offer Road Map for Escaping Fiduciary Tax and Updating Trust Terms

    Article As trust decanting statutes proliferate, federal and state taxing authorities must wrestle with the income, estate, and gift tax issues raised by decanting
    Published on April 01, 2013

    Reporting Uncertain Tax Positions to the IRS

    Article On January 26, 2010, the IRS issued Announcement 2010-9, indicating that it intends to require certain corporate taxpayers to disclose information about their uncertain tax positions on their tax returns
    Published on January 28, 2011

    Tax Practice Responsibilities

    Article 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 July 20, 2011

    2010 Estate Tax Payment, Carryover Basis Election Extended

    News Executors of estates of most decedents who died in 2010 now can get an automatic extension until March 19, 2012, to pay any estate tax due as well as to file an estate tax return, the IRS announced on September 13
    Published on September 14, 2011

    Taxable to Tax Free Can It Be Done

    Article Most people who understand a bit about taxes would understandably say there’s nowhere to do it. But as of this year, there is a way to do it and knowing the how and where can be...
    Published on January 28, 2011

    Estate Tax Protective Claim Procedures Detailed

    News The IRS issued guidance on filing a protective claim for refund of estate tax and notifying the IRS that the claim is ready for consideration
    Published on October 14, 2011

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