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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 January 28, 2011

    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

    IRS Issues Guidance on Fingerprinting, Other Registered Tax Return Preparer Details

    News The IRS provided more details September 22 of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, to include fingerprinting
    Published on September 27, 2011

    Tax Organizer 2013

    Checklist These tax organizers have been designed to assist in compiling the information needed to prepare the respective returns for 2013. The following contains many of the common income items, expenses, deductions...
    Published on January 16, 2014

    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 January 28, 2011

    One Reorganization, Two Tax Years, One Practical Solution

    Article This item considers what is the proper time to report the transaction if a reorganization spans different tax years
    Published on October 04, 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 August 20, 2014

    Prop. Regs. Would Eliminate Paper Coupons for Federal Tax Deposits

    Article The IRS has issued proposed regulations that, effective in 2011, would eliminate the option of making federal tax deposits by paper coupon. Going forward, taxpayers must submit all federal tax deposits using the Electronic Federal Tax Payment System (EFTPS
    Published on January 28, 2011

    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 23, 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

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