April

    The Tax Adviser April 2012 

    Articles

    Transfers to Skip Trusts in 2010: Not Necessarily Free From GST Tax
    Justin P. Ransome and Frances Schafer

    Community Property Rules and Registered Domestic Partners
    David A. Paddock and Wendy E. Hartmann

    The Evolution of Sales Tax Nexus Expansion Laws
    Jennifer Jensen and Kathryn Thurber

     

     

    Open Hide documents in this section

    Page  1 2 3 4
    Showing results 1 - 15 of 60
    Order by:


    Community Property Rules and Registered Domestic Partners

    Article Several community property states have laws that allows same-sex couples to establish registered domestic partnerships, which create a number of unique federal tax issues.
    Published on March 18, 2013

    Community Property Rules and Registered Domestic Partners

    Article Several community property states have laws that allows same-sex couples to establish registered domestic partnerships, which create a number of unique federal tax issues.
    Published on March 18, 2013

    Securities Fraud and the Theft-Loss Deduction

    Article Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes.
    Published on March 18, 2013

    Securities Fraud and the Theft-Loss Deduction

    Article Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes.
    Published on March 18, 2013

    IRS Issues Prop. Regs. on Retail-Inventory Method

    Article Taxpayers using the retail-inventory method should review their calculations to determine if they are currently reducing both the numerator of the cost-complement ratio and the retail selling price of ending inventory for sales-based vendor allowances and related markdowns.
    Published on March 18, 2013

    IRS Issues Prop. Regs. on Retail-Inventory Method

    Article Taxpayers using the retail-inventory method should review their calculations to determine if they are currently reducing both the numerator of the cost-complement ratio and the retail selling price of ending inventory for sales-based vendor allowances and related markdowns.
    Published on March 18, 2013

    Ethical Considerations in Reporting Use Taxes on State Income Tax Returns

    Article As more states allow residents to report a liability for state use taxes on their individual income tax returns, practitioners will have to explain to clients their obligations in reporting use tax liability and address the professional standards for reporting use tax on a state income tax return.
    Published on March 18, 2013

    Ethical Considerations in Reporting Use Taxes on State Income Tax Returns

    Article As more states allow residents to report a liability for state use taxes on their individual income tax returns, practitioners will have to explain to clients their obligations in reporting use tax liability and address the professional standards for reporting use tax on a state income tax return.
    Published on March 18, 2013

    Partially Taxable Asset Acquisitions from S Corporations

    Article Selling shareholders of an S corporation commonly seek a partially tax-deferred rollover of equity. This item describes the differing results between a transaction accomplished through a Sec. 351 transfer and one structured as part sale/part contribution.
    Published on March 18, 2013

    Partially Taxable Asset Acquisitions from S Corporations

    Article Selling shareholders of an S corporation commonly seek a partially tax-deferred rollover of equity. This item describes the differing results between a transaction accomplished through a Sec. 351 transfer and one structured as part sale/part contribution.
    Published on March 18, 2013

    The Evolution of Sales Tax Nexus Expansion Laws

    Article Over the past three years, several states have expanded the activities that create sales tax nexus for out-of-state retailers without a physical presence in the state.
    Published on March 18, 2013

    The Evolution of Sales Tax Nexus Expansion Laws

    Article Over the past three years, several states have expanded the activities that create sales tax nexus for out-of-state retailers without a physical presence in the state.
    Published on March 18, 2013

    Transfers to Skip Trusts in 2010 Not Necessarily Free from GST Tax

    Article Planning opportunities exist to minimize the generation-skipping transfer tax by severing trusts to which generation-skipping transfers were made in 2010.
    Published on March 18, 2013

    Transfers to Skip Trusts in 2010 Not Necessarily Free from GST Tax

    Article Planning opportunities exist to minimize the generation-skipping transfer tax by severing trusts to which generation-skipping transfers were made in 2010.
    Published on March 18, 2013

    FATCA Adds Layer of Complexity, Penalty Exposure to Offshore Asset Reporting

    Article This item highlights the provisions of FATCA that are most likely to affect U.S. tax practitioners and their clients—the taxpayer reporting provisions of new Sec. 6038D.
    Published on March 18, 2013

    Page  1 2 3 4
    Showing results 1 – 15 of 60
    Show Results per page

    Related AICPA Products



    Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide

    Considered the industry standard resource and updated as of May 2013, this Guide helps CPAs effectively perform service organization control (SOC) 1 engagements under Statement on Standards for Attestation Engagements (SSAE) No 16



    Reporting on Controls at a Service Organization - SSAE No. 16

    This SSAE is effective for service auditors' reports for periods ending on or after June 15, 2011. Earlier implementation is permitted.

    Copyright © 2006-2014 American Institute of CPAs.