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    The HIRE Act and the IRS Address Dividend Equivalent Payments on Equity Swaps

    Article The taxation of equity total return swaps (TRSs) held by a foreign investor not subject to U.S. federal net income tax has been the subject of many wide-ranging audits in recent years. The issue is whether any dividend-equivalent payments made under the terms of a TRS are subject to the 30%
    Published on January 28, 2011

    Classification as a Statutory Employee

    Article Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the rules regarding statutory employee status set out in the Code and the regulations and how these rules have
    Published on December 01, 2010

    AICPA News Update Vol. 13 No. 37

    Newsletter Download SSARS No. 19 Toolkit
    Published on January 28, 2011

    AICPA News Update Vol. 14 No. 34

    Newsletter AICPA Recommends SEC Allow U.S. Public Companies to Adopt IFRS
    Published on August 22, 2011

    AICPA News Update - March 2, 2012

    Newsletter In this issue: Mandatory FBAR E-filing Postponed, Panel Recommends Changes to IRS Correspondence Audits, Free Practice Aid Now Available for Yellow Book Independence Requirements, We Want Your Quotes: Tell Us What the AICPA’s 125th Anniversary Means to You, Comment Deadline Extended for AICPA Accounting and Valuation Guides, Beta Alpha Psi Launches New Online Community and
    Published on March 09, 2012

    AICPA News Update Vol. 14 No. 48

    Newsletter Vote Monday for Your Favorite AICPA Accounting Competition Semi-finalist Team AICPA and SHRM Announce 9 Winners of WLIFE Award Re-launched International Interest Area is Valuable Member Resource Free Webinars Available: Workflow Systems, Firm Retirement Plans and More Send the Financial Accounting Foundation a Comment Letter Supporting
    Published on November 11, 2011

    A Blended Approach to Teaching Tax Writing Skills

    Article This column describes how a group of tax professionals, one of whom is also an adult learning specialist, collaborated with a writing consultant to create a distinctive training experience for CPAs on how to write for the profession.
    Published on July 20, 2011

    IRS Cracking Down on Government Settlements

    Article The IRS’s Large and Mid-Sized Business Division has issued an Industry Director Directive to its employees on the deductibility of settlement payments made under a settlement with the Department of Justice for violations of the Fair Claims Act and the Environmental Protection Agency for supplemental or beneficial environmental projects.
    Published on May 10, 2010

    State Independent Tax Tribunals A Popular Alternative to Resolving Disputes

    Article The recent trend favoring the creation of independent tax tribunals as a means to resolve state tax issues prior to litigation is a significant development in the area of adjudicating state tax appeal controversies.
    Published on August 31, 2013

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