Your Search

    • Search Terms

    Narrow Your Search

    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 2272
    Order by:


    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

    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

    Controlling Interest Provisions in State and Local Real Estate Transfer Taxes

    Article A common way for a taxpayer to transfer real estate to a new owner without paying a real property transfer tax has been to transfer an ownership interest in an entity that holds title to the property. However, a number of jurisdictions now require taxpayers who engage in these types...
    Published on January 13, 2012

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules
    Published on August 01, 2010

    Analyzing the Tax Implications of Grants Received for Investment Tax CreditEligible Property

    Article The recent availability of grants in lieu of the production tax credit (Sec. 45) and the investment tax credit (Sec. 48) has become a well-documented source of funding for the installation of certain energy property
    Published on July 13, 2012

    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

    Death and Taxes Executors Beware

    Article The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act revised tax law for estates of decedents dying in 2010, 2011, or 2012. The new rules apply for 2010 unless an...
    Published on June 16, 2011

    Tax Law Changes Delay Start of Filing Season for Some Taxpayers

    Article The IRS has warned taxpayers that it will not be accepting certain 2010 individual tax returns until mid- or late February, due to tax law changes enacted by Congress late in 2010. Taxpayers affected include all those who itemize deductions on Schedule A, as...
    Published on February 01, 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 June 16, 2011

    Tax Consequences of De Facto Liquidations

    Article Under specific facts, a corporation may be deemed to have liquidated for income tax purposes without an actual legal liquidation. This is referred to as a de facto liquidation. This principle can trigger income tax consequences for both the company and its shareholders...
    Published on January 28, 2011

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 2272
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.