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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 Practice Responsibilities

    Article This new quarterly column addresses the tax practice responsibilities part of CPA tax professionals’ practice and provides information that will enable practitioners to become better informed about and meet their legal, regulatory, and ethical responsibilities as...
    Published on July 20, 2011

    Tax Court in the Classroom

    Article This column describes mock Tax Court: An exercise that has assisted students in improving their communication and analytical skills and has proven instrumental in helping them prepare for their professional careers in accounting
    Published on January 13, 2012

    Tax Professionals Making the Difference

    Article The importance of business development to tax professionals
    Published on December 01, 2010

    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

    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

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the...
    Published on December 01, 2010

    A Little-Known Tax Benefit The Gift of Inventory

    Article Tax incentives are available for contributions of inventory for the care of the ill, needy, or infants, but many taxpayers may be unaware of them. This item outlines the current...
    Published on January 28, 2011

    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 January 28, 2011

    Focus on Tax Avoidance Leads to Changes in Foreign Reporting Requirements

    Article The use of information reporting to prevent tax avoidance has been a major focus of the current administration and the IRS
    Published on September 01, 2010

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