The Competent Tax-return Preparer
Article:
Annette Nellen
Published on November 08, 2012
AICPA Tax Insider - 2011
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Published on June 20, 2011
Tax Insider - June 9, 2011
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Published on June 17, 2011
ESOPs Fable
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Once upon a time there were two companies, Hare Industries and Tortoise Enterprises. Both companies were reasonably successful, comfortably profitable, privately owned companies. Seeking ways to share ownership with employees, both company’s owners and managers sought advice from professionals.
Published on June 01, 2011
Carbon Accountant
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Measuring, accounting and auditing greenhouse gas emissions potentially have opened up a whole new line of work for accountants. What do you think?
Published on June 01, 2011
Taxability of Debt Discharge Income
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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
Defense of Marriage Act What Should Same-Sex Couples Do
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Although the Justice Department will no longer defend the constitutionality of the Defense of Marriage Act, the IRS is still bound by the Act’s requirements preventing married same-sex couples from filing joint federal income tax returns.
Published on June 01, 2011
Tax Insider - May 12, 2011
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Published on May 18, 2011
Tax Insider - April 14, 2011
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Published on May 06, 2011
AICPA Tax Insider - 2010
Overview:
Browse issues of the AICPA Tax Insider e-newsletter for calendar year 2010.
Published on March 18, 2011
The Tax Insider - March 10, 2011
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Published on March 14, 2011
Tax Insider - February 10, 2011
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Published on March 14, 2011
Tax Insider - January 13, 2011
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Published on February 03, 2011
2010 Tax Software Survey
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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 those products preparers liked and what they disliked.
Published on January 28, 2011
Edges of Acceptable Tax Planning
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The 11th Circuit affirmed the application of section 1031(f)(4) to a like-kind exchange that was structured by a corporation to avoid the purposes of the related party rule of section 1031(f). Ocmulgee Fields, Inc. v. CIR, No. 967-07 (11th Cir. 8/13/2010), aff'g, 132 T.C. No. 6 (2009). After an earlier similar ruling
Published on January 28, 2011