Article: This column explores why CPAs make excellent PFPs, why CPAs move into financial planning, how successful CPA/PFPs have made the move, and some of the challenges they face.
Published on April 29, 2010

Taxability of Debt Discharge Income

Article: In the current economic climate, it is likely that practitioners are encountering more clients with debt discharge income than in the recent past. Often, the question that comes up is, is it taxable income and if it is taxable, how should it be reported? Taxpayers will sometimes receive a 1099-C
Published on June 01, 2011

Uncertain Tax Position Reporting Looking More Likely

Article: IRS Announcement 2010-30 revealed the draft Schedule UTP for reporting Uncertain Tax Positions. The finalization of the Schedule seems to be on a fast track as comments must be submitted by June 1, 2010. The IRS proposes to require the Schedule for corporate return years beginning on or after December
Published on January 28, 2011

Current Developments in S Corporations (Part I)

Article: This article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area for the period July 9, 2009–July 9, 2010. This part focuses on various S corporation operating provisions.
Published on October 05, 2010

In the Face of Terrorism and Natural Disasters

Article: Andrew was then. Now we have Katrina, tsunamis and terrorism. You never know when any of these will strike your city or hit a town near you. The last thing you want is a security breach of your clients’ information because of a lack of a good disaster recovery plan
Published on January 28, 2011

New Requirements for 2006 Business Filers

Article: Editor: John L. Miller, CPA When filing 2006 corporate tax returns, many businesses will encounter new IRS requirements that significantly affect how they file. Some filers of Forms 1120, U.S. Corporation Income Tax Return, and 1120S, U.S. Income Tax Ret
Published on July 13, 2010

Reporting Dilemma Personal Use of Rental Properties

Article: Properly apportioning real estate expenses between personal and rental use presents several challenges.
Published on April 30, 2012

Managing New Schedule M-3 Disclosures

Article: The most recent change to Schedule M-3, for 2010 and following tax years, requires new disclosures of research and development (R&D) costs and Sec. 118 exclusions from income of nonshareholder contributions to capital for corporate filers.
Published on August 24, 2012

Individual Taxation Developments

Article: This article covers recent developments affecting individual taxation. The items are arranged in Code section order
Published on March 18, 2013

Individual Taxation Report Recent Developments

Article: This article covers recent developments affecting the taxation of individuals, including health care reform and other legislation, regulations, cases, and IRS guidance. The items are arranged in Code section order.
Published on January 28, 2011

Profile of Multinational Businesses with Inbound Investments

Article: Growth in international business brings increased opportunities for CPA firms to provide accounting and tax services. This article focuses on multinational businesses with inbound investments—i.e., foreign investors with business operations in the United States
Published on January 28, 2011

Year-End Individual Taxation Report

Article: This article covers developments from the past year affecting taxation of individuals, including last year’s tax relief, health care, and small business legislation, regulations, cases, and IRS guidance.
Published on August 24, 2012

Recent Developments in Estate Planning Part II

Article: This article covers recent developments in estate tax, including the portability election, proposed regs. on the alternate valuation date, FLPs.
Published on September 30, 2012

Planning for the New 3.8% Medicare Tax on Unearned Income

Article: Effective in 2013, the Health Care and Education Reconciliation Act of 2010 will subject some individuals to a 3.8% Medicare contribution tax on unearned income. This article discusses strategies taxpayers can use to minimize the tax.
Published on June 30, 2011

Individual Taxation Digest of Recent Developments

Article: This article covers recent significant developments affecting taxation of individuals, including legislative changes, cases, regulations, and other IRS guidance.
Published on January 28, 2011

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