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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 July 25, 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

    Tax Legislation and Policy

    Overview The AICPA has a long history of advocating for sound tax policy. This section contains: Tools to evaluate tax provisions and proposals from a tax policy standpoint; Tax reform studies to promote informed tax policy decisions
    Published on April 25, 2013

    Planning for the Unearned Income Medicare Contribution Tax

    Article The unearned income Medicare contribution tax is scheduled to come to life at the end of next year, and it may have a significant impact on some taxpayers
    Published on January 13, 2012

    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

    The Current State of the Tax Provision Process

    Article In the May issue of AICPA Corporate Taxation Insider, Vertex and AICPA surveyed corporate tax and accounting professionals to gain insight into the global tax provision process. In just six short questions we obtained a snapshot of how corporations are currently handling provision, as...
    Published on January 28, 2011

    A Little-Known Tax Benefit The Gift of Inventory

    Article Tax incentives are available for contributions of inventory for the care of the ill, needy, or infants, but many taxpayers may be unaware of them. This item outlines the current...
    Published on January 28, 2011

    IRS Increases Focus on Tax Hedge Identification Rules

    Article The IRS recently signaled its increasing interest in the tax treatment of hedging transactions, particularly with regard to proper taxpayer identification
    Published on July 20, 2011

    Software and California Sales and Use Tax

    Article This item addresses the sales and use tax implications of canned software (prewritten programs) under two recent California cases in light of that state's current statutory scheme
    Published on April 20, 2012

    Tax Court in the Classroom

    Article This column describes mock Tax Court: An exercise that has assisted students in improving their communication and analytical skills and has proven instrumental in helping them prepare for their professional careers in accounting
    Published on January 13, 2012

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