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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

    Final Form and More Guidance on Small Business Health Care Tax Credit

    Article The IRS released a new form and guidance relating to the small business health care tax credit for the 2010 tax year. The guidance discusses issues relating to employers’ eligibility for the credit and other eligibility issues
    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

    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 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

    Tax Return Preparers Win Partial Victory in Fraudulent Credit Scheme Case

    Article A district court found that two tax return preparers who had participated in a fraudulent scheme involving credits for fuel from nonconventional sources did not know the scheme was fraudulent and dismissed the IRS’s requests...
    Published on November 30, 2011

    States Examining Business Tax Incentives

    Article It is well known that states use their tax systems as an economic development tool for attracting and retaining businesses. Competition among the states to attract businesses is sometimes called a "race to the bottom." States are frequently...
    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

    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

    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

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