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 3435
    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 May 01, 2010

    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

    Dismissal of Tax-Driven Bankruptcy Plan Affirmed

    Article The Seventh Circuit affirmed a bankruptcy court’s refusal to confirm a bankruptcy plan and its dismissal of the bankruptcy proceeding because the principal purpose was to avoid taxes. The court said the filing was in bad faith and did not serve the proper purpose of bankruptcy law
    Published on August 01, 2010

    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 May 01, 2010

    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 August 26, 2010

    2010 Tax Software Survey

    Article The Journal of Accountancy and The Tax Adviser conducted a survey of AICPA members who prepared 2009 tax returns for a fee to determine which tax preparation software products were the most popular, what aspects of...
    Published on September 09, 2010

    IRS Taking Firm Approach to Ozone-Depleting Chemical Excise Tax Compliance

    Article The IRS has recently reinvigorated its examination of the ozone-depleting chemicals tax, adopted a strict interpretation of the regulations, and instituted a laboratory testing program to detect ODCs in printed circuit boards
    Published on July 01, 2010

    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 September 01, 2011

    Portability of Unused Estate and Gift Tax Exclusion Between Spouses

    Article One of the essential elements in the equation for the computation of both the federal gift and estate tax is the reduction of the tax due by the amount of the estate or gift tax on the applicable exclusion amount. Because of changes to the tax law, a...
    Published on May 01, 2011

    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 April 01, 2011

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 3435
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.