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    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 May 01, 2010

    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 August 10, 2014

    2014 Tax Advocacy Comment Letters

    Comment Letters 2014 Tax Advocacy Comment Letters
    Published on January 06, 2015

    Competency Testing for Registered Tax Return Preparers Set to Start

    News As part of its ongoing initiative to regulate previously unenrolled tax return preparers, the IRS announced on November 22 that competency testing for registered tax return preparers will start next week
    Published on November 22, 2011

    Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax

    Article In recent years, IRS excise tax examinations have focused on taxpayers that import articles potentially subject to the excise tax imposed on certain ozone-depleting chemicals (ODCs) under Sec. 4681
    Published on June 01, 2010

    Potential Implication of Recent Sec. 469 Court Decisions for Self-Employment Tax Rules

    Article For purposes of self-employment taxes, many members of LLCs have treated themselves as limited partners and have therefore reported that their distributive share of income was not subject to self-employment tax under Sec...
    Published on July 01, 2010

    Witnesses Tell Congressional Subcommittee Small Business Health Tax Credit Is Too Complicated

    News A tax credit enacted to encourage small businesses and tax-exempt organizations to provide health insurance coverage for employees is too complicated and is not meeting its goal, witnesses told a...
    Published on November 15, 2011

    Reporting Uncertain Tax Positions

    Article This item explores the differences between financial statement reporting and federal income tax return disclosure in preparing for disclosure of uncertain tax positions on the Schedule UTP
    Published on April 01, 2011

    Foreign Disregarded Entities May Face U.S. FICA Tax Issue

    Article This item shows how restructuring international businesses to operate through entities disregarded for U.S. federal income tax purposes may also affect the employment tax treatment of the organization’s individual employees
    Published on June 01, 2011

    Advanced Tax Quarterly

    Article Advanced Tax Quarterly webcast series dedicated page to elaborate on the series, individual events, and provide registration information
    Published on December 18, 2014

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