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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 August 10, 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

    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 January 28, 2011

    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 17, 2011

    Health Care Reform Adds New Taxes

    Article The Patient Protection and Affordable Care Act (the Patient Protection Act) and the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act) add a number of new taxes and make various other revenue-increasing changes to the Code in order to help finance health care reform
    Published on January 28, 2011

    Tax Form Preparation Guide - 2012

    Article This page includes guides, worksheets, and checklists for 2012 tax form preparation. These documents were prepared by the AICPA Tax Practice Guides Task Force
    Published on February 14, 2013

    IRS Proposes New Tax Return Preparer Standards

    Article The IRS released a list of recommendations calling for the registration, testing, and continuing education of currently unregulated tax return preparers
    Published on January 28, 2011

    Unrealized Built-in Gains and Losses Under Sec. 382 and the Tax Accounting Rules

    Article Do not forget to consider the tax accounting method rules (for accrued income or expense items) when dealing with Sec. 382
    Published on November 02, 2010

    Sale Versus Loan A Current Development in Tax Ownership

    Article The characterization of a transaction as a sale has significant tax implications. The Calloway case rules on if and when a taxpayer sold his stock upon entering into an agreement, which purported to be a nonrecourse loan. This item summarizes...
    Published on February 01, 2011

    Congress Passes Tax Patent Reform Sends Bill to President

    News ...to President Barack Obama for his signature. The act reforms the U.S. patent system, and among its provisions is one intended to stop the granting of patents for tax strategies
    Published on September 09, 2011

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